Field help:
Is the deduction claimed for a subsequent property?
Select "yes" if you have previously claimed a deduction under § 10f EStG for another property and now wish to claim the tax deduction again for an additional (subsequent) property.
A subsequent property is when you purchase, build, or extend a new owner-occupied residential property after the end of the eight-year period or if the use of a subsidised property ends prematurely, and you wish to claim the deduction for it.
Note: The deduction can be used multiple times in a lifetime, but only for one property at a time. The condition is that all eligibility criteria for the new property are met (e.g. permanent owner-occupation, no use for third-party residential purposes).
