Linear amortisation (not when occupied by purchaser)
For buildings completed prior to 1.1.1925: 2.5 % of the renovation and
acquisition costs for a period of 40 years. For buildings completed after 31.
December 1924: 2.0 % of the renovation and acquisition costs for a period of 50
years.
Increased depreciation
| Increased depreciation for buildings in redevelopment areas and urbanistic development areas § 7h Section 1 EStG | Increased depreciation for buildings in redevelopment areas and urbanistic development areas in the year of construction and during the following 7 years up to a rate of 9% and in the following 4 years up to a rate of 7% of the certified costs for modernisation and renovation measures. |
| Increased depreciation for historical buildings § 7i Section 1 EStG | Increased depreciation for historical buildings in the year of construction and during the following 7 years at a rate of 9 % and during the following 4 years at a rate of up to 7 % of the (certified) renovation costs for constructional measures which were necessary for the preservation of the building as a historical monument or for its expedient utilisation. |
| Depreciation tax shield for historical buildings and buildings in redevelopment areas and urbanistic development areas occupied by the owner, § 10f Section 1 Clause 1 and Section 2 Clause 1 EStG | The taxpayer shall be entitled to deduct expenditure he has incurred for measures he has undertaken on his own building in the calendar year of the completion of the constructional measures and during the nine consecutive calendar months up to 9 from one hundred as incidental costs if the prerequisites defined in § 7h or § 7i are fulfilled. |
