EWH - sell or rent

Since when? Purpose of use "equity refinancing" and the tax office is completely peaceful. At least that's how I have known it for the last 20 years...

I am not 100% sure. I once checked it because I was interested for my apartment and came to the conclusion that it is not possible.

hm... It is a (built in 2012) 4-room apartment on the ground floor (with garden share). The features are above average and upscale. Does anyone else have experience regarding the increase of the land charge due to the tax advantages? That would be very important to me. The planned house would have approx. 150m2. For that, we would need to take out a loan of about 500k (including building plot).

If the location is good and the apartment is that new, then I would keep it at the current interest rates (your installment for your 500k won’t be that high then) and rent it out. I only sold mine because it was from 1992 and in a place tending towards a real estate bubble. But the new loan should definitely be fixed for at least 20 years and make sure that the tenant completely covers the installment for the apartment, purely mathematically.

hm... It is a (built in 2012) 4-room apartment on the ground floor (with garden share). The equipment is above average and upscale. Does anyone else have experience regarding increasing the mortgage due to the tax benefits? That would be very important to me. The planned house would have approximately 150m2. For that, we would have to take out about 500k in credit (including the building plot).

You need to consult a tax advisor. If you take out a loan on the old apartment to save taxes for the new house, the tax office may not agree. Otherwise, you have to assess the rental risk yourself and bridge any periods when it is not rented.

I'm not 100% sure. I once looked it up because I was interested for my apartment and came to the conclusion that it is not allowed.

From my point of view, this is quite clear. The loan interest on a new loan is not deductible because the loan was not taken out for the purchase of the existing property.

From my point of view, this is quite clear. The interest on a new loan is not deductible because the loan was not taken out for the purchase of the existing property.

It must be presented appropriately to the tax office.

Example: An apartment is purchased and paid for with equity. The same with two more apartments. Financing is obtained after about 2 years as a "package" for the three apartments. Smooth handling with the tax office, as it is (indirectly) for the financing of the apartments. So why not also in the case of the original poster?