Special depreciation for the construction of rental housing (§ 7b Income Tax Act)

Hello everyone,

has anyone already had experience with special depreciation for new rental apartment construction?
A residential unit must, for example, be rented out permanently for 10 years – holiday apartments are not allowed either.
However, especially in new construction, the construction costs can be depreciated at a capped rate.

I cannot find anything about a binding rent level or renting as a second home or within the family circle, etc.
Are there other requirements that must be fulfilled "in a general way" to avoid problems?

Thank you very much for any experiences.

No one has any experience here? This should also be interesting for, e.g., everyone with planned granny flats, etc.

Hello everyone, Has anyone already had experience with special depreciation for newly built rental housing? A residential unit would have to be rented out permanently for, for example, 10 years – holiday apartments are also not allowed. However, especially in new construction, the construction costs can be depreciated in a capped manner. I cannot find anything about a binding rental amount or renting as a second home or within the family circle, etc. Are there other requirements that "generally" have to be met to avoid problems? Many thanks for any experience.

We discussed this with the tax advisor, we rent to the mother-in-law. The rental income must be within the local customary range. So we are not allowed to rent too cheaply. I cannot tell you what kind of guideline there is for that. In any case, the job center complained that it is 50 euros above the local customary rent. She receives housing benefit for 8 months as a bridge until retirement. But try to find a 2-room apartment for 500 euros warm currently in the Stuttgart/Karlsruhe area that is not a dump. Main thing is to demand 400 euros per m2 for the land and energy saving ordinance requirements that push up the price.

I cannot find anything about a binding rental amount or renting as a second residence or within the family circle, etc. Are there other requirements that must be generally met to avoid problems? Thank you very much for any experience shared.

Regarding renting to relatives: You must charge at least 66% of the local customary Warm rent, then you can deduct the depreciation of 2% linearly. When I look at the law, the special depreciation must be treated the same way. It must be a rental for consideration, and there are some assessment limits.

(2) If the consideration for the provision of an apartment for residential purposes is less than 66 percent of the local customary market rent, the use must be divided into a remunerated and a non-remunerated part. If the consideration for long-term rental is at least 66 percent of the local customary rent, the rental is considered remunerated. [/QUOTE)