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Who is eligible for the special depreciation under Section 7b of the Income Tax Act?

Special depreciation for rental properties: To stimulate the construction of new rental properties in the lower and middle price segments, a temporary special depreciation under § 7b EStG was introduced in 2019 and relaunched in 2022.

Depreciation for building applications between 01.09.2018 and 31.12.2021:

  • 5% special depreciation on acquisition or production costs up to 2,000 Euro per square metre of living space in the year of acquisition and the following three years.
  • Eligible are buildings with construction costs up to 3,000 Euro per square metre of living space, eligible up to 2,000 Euro.
  • The property must be rented for at least 10 years, with no rent cap.
  • The deadline is 31.12.2021, and building applications must have been submitted between 01.09.2018 and 31.12.2021.

Depreciation for building applications between 01.01.2023 and 30.09.2029:

  • Eligible are building applications between 01.01.2023 and 30.09.2029.
  • 5% special depreciation on acquisition or production costs up to the eligible assessment basis in the first four years.
  • Eligible are acquisition or production costs up to 4,000 Euro per square metre of living space.
  • Eligible are buildings with construction costs not exceeding 5,200 Euro per square metre of living space.
  • Purchase required by the end of the year of completion.
  • Requirement is an "Efficiency House 40" with sustainability class/efficiency building level 40.

Practical tips:

  • Monitor possible changes in cost reference values (4,000 Euro / 5,200 Euro).
  • De minimis regulation applies to income from profits, not to income from renting and leasing.
  • New apartments from 2022 are excluded from § 7b EStG.

Who is eligible for the special depreciation under Section 7b of the Income Tax Act?

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Field help

Do you want to claim special depreciation for the construction of new rental apartments?

Select "yes" if you wish to use special depreciation under section 7b of the Income Tax Act for this rental property.

This special depreciation allows you to claim tax relief on up to 5% of eligible costs per year for four years in addition to the standard depreciation (AfA). The standard depreciation (2%) remains in place.

To apply for the AfA under section 7b of the Income Tax Act, a checklist must be submitted with the tax return. The BMF provides the checklist to verify eligibility.

Eligibility criteria (BMF letter dated 21.05.2025):

  • The building application or notification was submitted between 01.01.2023 and 30.09.2029.
  • The acquisition or construction costs must not exceed 4.000 Euro per square metre of living space.
  • The total costs (including all construction and ancillary costs) must not exceed 5.200 Euro/m².
  • The property is located in the European Union (EU).
  • The property is rented out on a long-term basis for at least ten years (from purchase or completion).
  • The building meets the Efficiency House Standard 40 with sustainability class – a corresponding certificate is required.

Note: The maximum assessment basis for the special depreciation is 2.000 Euro per square metre of living space.

Important to know:

  • The purchase of a newly built flat can also be subsidised – if the purchase contract is concluded in the year of completion.
  • This special depreciation is considered a de minimis aid. However, a check of the aid limits is only necessary for business income (e.g. from commercial operations or self-employment). No check is required for pure rental income.
  • Flats with a building application or notification in 2022 are excluded from the subsidy.

Note: Due to increased construction costs, the legislator is examining whether the current subsidy limits of 4.000 Euro and 5.200 Euro per m² should be adjusted.

Description

Enter a description of the special depreciation in accordance with sect. 7b of the Income Tax Act (EStG) (new rental housing construction) for the property.

Example: New-build rental flat, completion date May 2025.

If the depreciation has changed compared to the previous year or is being claimed for the first time, please provide detailed information about the acquisition costs, useful life and other relevant details in the "Explanation" field.

Depreciation is carried out ...

In this field, select how the depreciation for the object is calculated. You have two options:

according to the explanation:

Choose this option if the depreciation is being carried out for the first time in the current year or if it has changed compared to the previous year.

Example: You have adjusted the service life, there have been changes in the acquisition or production costs, or new special depreciation has been requested.

as in the previous year:

This option should be selected if the depreciation is to be taken over unchanged, in other words, there are no changes to the costs, service life or method of calculation.

Example: You continue the linear depreciation from the previous year without adjustments or special rules.

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.

Special depreciation for new rental housing according to sect. 7b of the Income Tax Act (EStG)

Total special depreciation allowances for new rental housing according to section 7b Income Tax Act (EStG)

Special depreciation for the building

Total of the special depreciation claimed for buildings.