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Promotion – new construction of rental housing

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The federal government

has presented a draft law on tax incentives for the construction of new rental housing. Accordingly, for the acquisition or construction of new dwellings in an EU member state, special depreciation allowances of up to 5% per annum can be claimed in the year of acquisition or construction and in the following 3 years, in addition to “normal” building depreciation. The acquisition of a dwelling is preferential if it is acquired by the end of the year of completion.


Requirements for the special depreciation allowances are:

– the building application or the building notification for the creation of new dwellings not previously existing shall be made after August 31, 2018 and by December 31, 2021;
– the acquisition or production costs do not exceed 3,000 euros per m2 of living space;
– the new dwelling will be used for residential purposes for at least 10 years in return for payment.


Beneficiaries are

both the creation of new rental housing in connection with the construction of new buildings and corresponding construction measures in existing buildings. The assessment basis for the special depreciation allowances is limited to 2,000 euros per m2 of living space. Changes may still occur in the legislative process; these must be awaited.

The special depreciation must be reversed if the (subsidized) dwelling is not used for residential purposes against payment in the year of acquisition/construction and in the following 9 years or is sold (tax-free).
The special depreciation allowances can regularly be claimed for the last time for the 2026 assessment period; this also applies if the 4-year depreciation period has not yet expired.


(For further comments and information, please see our Information Letter 11/2018).

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