Field help:
Is it an expansion / extension of an owner-occupied flat?
Select "yes" if the expenses claimed are for an extension, expansion or annex to an already self-used property.
Eligible under § 10f EStG are, in addition to new buildings and purchase costs, certain measures that structurally increase the existing living space or create additional living space. The condition is that the newly created areas are permanently used for own residential purposes (e.g. conversion of the attic, addition of another living room or construction of an additional bathroom).
Note: Pure renovation, modernisation or maintenance measures are not eligible. The measure must lead to a structural expansion of the living space.
