New funding for family home ownership

Does anyone know which assessment period applies to the taxable annual income?

On the KFW-300 page it currently states: "the average income of the year before last and the year before that (for applications in 2023, the average of 2021 and 2020)"

I also read from an article that the funding will be available for KFW55 as well.

I have absolutely not read anything about that. The rules shown in the picture apply.

From 16.10.2023: Improvements in the "Homeownership for Families" Funding

KfW is improving the funding conditions of the "Homeownership for Families" loan on behalf of the Federal Ministry for Housing, Urban Development and Building. The improvement is part of the German federal government's package of measures to support housing construction in Germany.

Changes as of 16.10.2023:

[*]The limit of taxable annual income for a family with one child is increased from 60,000 euros to 90,000 euros. The income limit increases by 10,000 euros for each additional child.
[*]The maximum loan amounts are increased by up to 35,000 euros.

Does anyone know, including from before, if it is possible to take the income situation from current figures?

Does anyone know, even from before, if it is possible to use the income situation from current figures?

That is not possible. In the application year 2023, the income tax assessment of both applicants from 2020/2021 always counts. In 2024 it would then be 2021/2022 and so on... Furthermore, only children who have already been born count (you must provide a birth certificate).

Are there any detailed information about the tax benefits decided yesterday? I haven’t found anything useful about it. Do the depreciation options also apply to owner-occupied properties or only to rented houses/apartments?