Field help:
Explanation
In the "Explanation" field, information is required for newly built rental properties for which a special depreciation under § 7b EStG is claimed.
Required information:
- Acquisition costs: Total costs (including construction and ancillary costs).
- Completion date: Date when the property was ready for occupancy.
- Service life: Linear depreciation (2%) plus special depreciation (5% annually for a maximum of 4 years).
- Conditions: Building application between 01.09.2018 and 30.09.2029, compliance with the construction cost limit (max. 4.800 Euro/m² living space).
Example: A flat building was completed on 15.08.2025 and has been rented out since then. The construction costs amounted to 1.000.000 Euro, and the building application was submitted on 01.10.2023. Linear depreciation (20.000 Euro annually) and special depreciation under § 7b EStG (50.000 Euro annually for 4 years) are claimed. The construction costs are below the limit.
