Buy an apartment for the parents?

Yes, but you had also mentioned right at the beginning that the tax office assumes a fictitious rent even without actual rent, and unfortunately that is not correct. Since several people are generally reading along here, I just wanted to make this clear and correct once again. You have no idea how many calls come in here and how much you have to argue with people because they heard something or read something somewhere and now cannot understand why it is not like that after all. It was on the internet after all, so it must be true^^ Greetings

Yes, but you also mentioned right at the beginning that the tax office assumes a fictitious rent even without actual rent, and unfortunately that is not correct. Since several people generally read along here, I just wanted to make this clear and correct once again.
You have no idea how many calls come in here and you have to argue with people because they heard something or read something somewhere and now can't understand why it's not actually like that. It was at least on the internet, so it must be correct^^

Regards

I agree with you there.
It is not always easy

Why not just do it like this: You buy. Parents sell their property. They give you the money they receive from the sale for the new purchase. In return, they get the right to live in the new house for life.

Advantage for the parents: - New house, close to you, still no rent costs

Advantage for you: Subsidy for your retirement provision. You save on interest.

I don't see any disadvantage for anyone.

I think I would do it like this, it’s also somehow easier than renting to the parents and so on....

You just have to calculate it once. The option from can be worthwhile if inheritance tax can later be saved with a gift - however, gifting also works without purchasing real estate. Otherwise, deductibility with "well-adjusted rent" is already a very good way.

The purchase price is almost 30 times the annual cold rent. That seems extremely high to me. Or is that common in times of low interest rates? I would not buy.

The purchase price is almost 30 times the annual cold rent. That seems extremely high to me. Or is that common in times of low interest rates? I would not buy.

You can't calculate condominiums with a factor. Otherwise, you'll feel sick. In terms of cost price, you're quickly at 20-25 times (I currently have a calculation for a commuter town near Cologne in front of me – they want to build at 30 times!!!