The tax allowance according to § 10f EStG can be claimed for properties that are considered monuments or are located in rehabilitation areas and urban development areas.

You can benefit from the tax allowance according to § 10f EStG if the property is owner-occupied for your own residential purposes or is transferred to other persons free of charge.

If you are claiming acquisition or production costs for the first time, please submit an itemized statement indicating not only the invoice amount paid but also the invoice date, the subject of the service and the company performing the service.

In the case of expansions and enlargements of an owner-occupied flat, only its construction costs (without the old buildings) form the assessment basis for the deduction amount.

Indicate here whether the object was sold in 2023.

Enter here the date of acquisition.

The date of acquisition is the date on which the legal possession, benefits and burdens were transferred to you. The date of acquisition is therefore the date on which the object was transferred to you and you were able to use it. The acquisition date is therefore not necessarily the same as the date of payment.

Enter here the date of the application for building permission.

The date of the building application is the date when the authority receives the application.

Enter here the date of completion.

The date of completion shall be the date on which the property is ready to be used.

In order to receive tax relief, it is usually an essential prerequisite that the property is used for one's own residential purposes or is let free of charge to close relatives. Enter here the date of occupation.

Indicate here construction start date.

Select whether the object was built (self-built) or purchased.

Enter here the owner-occupied living area that is allocated to owner-occupied living space.

Some rooms within the owner-occupied rooms may be rented out or used for business purposes.

Enter here the size of the other living and usable areas.

Total of the entered deductions according to sect. 10f Income Tax Act (EStG)

Total usable area of the property

Enter here the date of the purchase contract.

Here you can enter the address of other objects for which you have requested a subsidy.

Tax relief according to sect. 10e of the Income Tax Act (EStG) is not granted. This can only be applied for in the Form FW if the purchase contract or building application was submitted before 01.01.1996.

Shares in the tax relief under section 10f of the Income Tax Act (EStG) are determined separately and uniformly if several people jointly benefit from this tax relief, for example, due to their participation in a partnership. This process ensures that the tax relief is allocated and applied fairly and in accordance with the individual shareholdings.

The "uniform assessment" means that the tax advantages of the benefit are determined and considered together. All tax aspects resulting from this benefit are considered as a whole.

The "separate determination" refers to the individual allocation of tax benefits to the persons involved. Each participant receives their own share of the tax benefit based on their shareholding or share of the joint activity. This individual share is then used for the personal tax calculation.

The reason for this procedure is to ensure that the tax benefits are distributed fairly and in accordance with individual shareholdings and tax laws. This is particularly important when several people jointly benefit from the tax advantages under section 10f of the Income Tax Act (EStG). It ensures that the benefits are distributed fairly and applied correctly.

In order to claim the tax relief under sect. 10f of the Income Tax Act (EStG), the following requirements must be met:

• The property must be used by the owner or let free of charge.
• The building must be located in a redevelopment or development area or be a historical monument.
• There must be a certificate from the responsible authority that the property is a historical building or is located in a redevelopment area.
• No application for owner-occupied housing allowance (Eigenheimzulage) has been submitted in the past.

If an application for a homeowner's allowance (Eigenheimzulage) has already been submitted for the property in the past, the tax allowance cannot be claimed.

If the property is located in a resort or holiday area, the property may not be suitable for permanent living due to building regulations. If this applies to your property, tax relief might be denied.

The responsible authority must issue you a certificate if the property is approved for permanent living under building law.

You can only claim the deduction amount according to sect. 10e of the Income Tax Act (EStG) for one flat (object restriction).

The subsidised expansion or enlargement of a dwelling is also considered to be one object.

If applicable, you can transfer the tax benefit to a subsequent property if the property was not used for your own residential purposes until the end of the subsidy period. The subsequent property must also meet all the requirements for tax relief.

Please indicate if the property belongs only to you or if there are other owners.

If you are not the only owner of the building used by you for your own residential purposes (benefited property), the maximum amount of the tax reduction for the entire benefited property can only be claimed once in total.

Enter the percentage share of the co-ownership share allocated to you. This information must also be provided if the building is jointly owned by spouses / civil partners and the distribution is 50:50.

Enter the percentage share of the co-ownership shares attributable to you. This information must also be provided if the building is jointly owned by spouses/partners and the distribution is 50:50.

Please enter the number of flats.

Please enter the number of the owner-occupied flats.