SteuerGo FAQs

Field help: Date of the building application

For the maintenance expenses for owner-occupied or free housing in Germany can be claimed tax benefits.

If the building application was submitted after 31.12.2003, 9% of the expenses per year can be deducted as special expenses. This also applies if the construction documents were submitted after 31.12.2003.

If, on the other hand, the building application was already submitted before 01.01.2004, even 10% of the expenses per year can be deducted.

You can take into account the tax concession according to § 10f EStG after completion of the construction measure.

The subsidy can be claimed for a maximum of 10 years.