Attention tax buffs - save taxes through special depreciation in the KFW 40 QNG energy-saving house

Key facts

Purchase price & costs

About this apartment

Modern age-appropriate living with modern heating technology in the KFW 40 QNG energy-efficient house in the new residential area "Grünes Quartier" with good transport connections to
Luxembourg . Bright sunny apartment in a modern KFW 40 QNG energy-efficient house. Very high tax advantages possible for landlords through a combination of declining-balance depreciation and special depreciation for rental housing construction !
Beautiful age-appropriate living with modern low-cost heating technology in a sought-after location in the new "Grünen Quartier" in the quiet inner area. In this exposed location, modern attractive condominiums of approx. 25 to approx. 190 m² are being built with modern technology in age-appropriate design with elevator and underground garage in sustainable construction to the high standard KFW 40 QNG. A high-quality exterior façade with an attractive clinker brick façade, electric shutters, a modern elevator, beautiful tiles and sanitary fittings, attractive parquet floors, high-quality apartment entrance doors, modern triple-glazed windows, good electrical fittings, a controlled living space ventilation system with heat recovery, as well as attractive parquet floors will be installed. In the design of the property, particular attention was paid to sustainable construction, which is documented by the very elaborate KFW 40 QNG standard. The combination of modern technology and high-quality insulation leads to very low heating costs and ancillary costs. All apartments have beautiful balconies or spacious terraces or roof terraces. Each apartment is assigned a storage / basement room in the basement.
The apartments on the ground floor receive a garden on request.
The offer refers to apartment 14 on the 1st floor. From the central hallway with wardrobe, you enter the bright living/dining area with open kitchen of approx. 33 m² with access to the beautiful balcony of approx. 7 m². A practical storage room is assigned to the cooking area. Likewise, the spacious bedroom of 16 m² and the shower room of approx. 5 m² are accessible from the hallway. The apartment has a living area of approx. 63 m². A basement room is assigned to the apartment. Comparable apartments can be purchased on the ground floor with garden (apartment 7) as well as on the 3rd floor (apartment 27).
It is possible to purchase underground parking spaces for EUR 26,500. The residential complex meets the technical requirements to obtain KFW 40 loans of EUR 150,000 from 1.49% under programs 297, 298 as well as EUR 220,000 under program 300 (family support) to enable from 0.01%.
The apartments can, if acquired by the year of completion and rented out in accordance with the changes in the Growth Opportunities Act, be depreciated with a declining-balance depreciation pursuant to (§ 7 para. 5a EStG) at 5% annually based on the respective book value. This results in significant tax advantages.
Due to the KFW 40 QNG standard and the other requirements, a combination of the declining-balance depreciation of 5% with the rental housing depreciation (§ 7 b EStG) is possible. In addition, 4 years of special depreciation of 5% of up to EUR 4,000 per m² can be claimed here. Both for the cost limit of EUR 5,200 per m² and for the depreciation value of EUR 4,000 per m², the residential and ancillary areas (gross floor areas) can be used as a basis (BMF letter of 21.05.2025 - we will be happy to provide this to you). The requirements and cost limits are met Example apartment 1
Purchase price with TG parking space EUR 237,400 - Depreciation year 1 – 4 approx. EUR 91,484.80
Ask your tax advisor. They will advise you in detail.
Construction has started. Completion is planned for the end of 2027.
The property is additionally supervised by a publicly appointed construction expert. This is an additional proof of quality.

Location