Field help:
Description
Enter a description of the special depreciation in accordance with sect. 7b of the Income Tax Act (EStG) (new rental housing construction) for the property.
Example: New-build rental flat, completion date May 2024.
If the depreciation has changed compared to the previous year or is being claimed for the first time, please provide detailed information about the acquisition costs, useful life and other relevant details in the "Explanation" field.