Immobilien: So können Gutverdiener beim Kauf von Neubauwohnungen viele Steuern sparen
Über steuerliche Abschreibungen können Immobilieninvestoren viel Geld zurückbekommen. Wie das funktioniert, welches Eigenkapital dafür nötig ist und welche Fehler es zu vermeiden gilt.
Kruno Crepulja, CEO of the developer Instone, recently presented surprising figures to the Handelsblatt about a high level of investment interest in 2024. The reason behind this interest is the recently reintroduced special depreciation allowance (Sonder-AfA) for the purchase of rental apartment buildings, aimed at creating much-needed new and energy-efficient housing.
In order to illustrate the tax benefits, a sample case was calculated by Handelsblatt using Instone's calculations and supplemented by expert assessments. This case shows the framework conditions under which such an investment can be advantageous for high earners and the points to consider. In addition to the Sonder-AfA, there are two basic depreciation variants for residential buildings.
One is the linear AfA, where two or three percent of the acquisition or manufacturing costs of a residential property can be depreciated per year depending on the completion date. The other option is the declining building AfA, which allows for a five percent depreciation in the first year and a five percent depreciation from the residual value in subsequent years.
This means that the depreciation of an asset occurs in equal or decreasing annual amounts in these variants.
Written by urgent.news from Handelsblatt's reporting — not their text. Machine-written — may contain errors; check the original before relying on it.
