Tax Deductible House Construction

Hello everyone,

what and how much is tax-deductible for self-use house construction?
Are there annual limits? One can also defer some activities beyond the annual limit.
Can you give me some tips here?

Thank you very much in advance.

Nothing at all. Private enjoyment.

Unless there are shares or rooms for rent as part of self-employment.

Directly after the house construction - depending on whether and how the tax office cooperates - possibly further craftsman services (e.g. gardener due to [outdoor facilities]).

Wasn't there also a thread about that?

Yes, I think it was something that happened about a month ago? roughly.

Craftsmen invoices are deductible by a percentage. However, only the craftsmen's hours, not the materials.

Craftsmen invoices are tax-deductible by percentage.

However, only the craftsmen's hours, not the materials.

But not for new constructions.