Financing is now available :-)

hello people,

we are planning a single-family house with a granny flat. I will use the granny flat as office space for myself, as I am self-employed.

The total loan from the bank will be 250,000 euros, of which 100,000 euros for the granny flat will be taken out as a separate loan, so that everything can be clearly separated for the tax office.

I have agreed on a 1% repayment for the granny flat loan and a high repayment for the rest.

Now to my questions:

1. For invoices that run to the office space, I can claim the VAT, right!?

2. Can I claim depreciation (AfA) for the business part?

3. What proportion does the tax office recognize for the business part at all?

I would be very grateful for some information.

thank you very much

1. yes
2. yes
3. Everything that cannot be directly assigned must be allocated according to a fair distribution key, e.g., by m².

If you make a lot of profit in the company and thus have a high tax burden, you could also consider an interest-only loan and a building savings contract. The interest expenses reduce the profit and thus the tax burden. In return, with the building savings contract, you have interest income that either falls within the saver’s allowance and, if exceeded, is taxed at 25% + solidarity surcharge.
Please clarify details with a tax advisor.