I read about the new special depreciation rules for energy efficient houses here: [https://www.haufe.de/immobilien/wirtschaft-politik/abschreibung-in-der-steuer-degressive-afa-beim-wohnungsbau\_84342\_602294.html](https://www.haufe.de/immobilien/wirtschaft-politik/abschreibung-in-der-steuer-degressive-afa-beim-wohnungsbau_84342_602294.html)
TL DR from article: **In the first year, six percent of the investment costs can be claimed for tax purposes. In the following years, six percent of the residual value can be claimed for tax purposes.**
Example calculation: With investment costs of 400,000 euros, in the first year it is 24,000 euros (six percent of 400,000), in the second year 22,560 euros (400,000 euros minus the 24,000 euros from the first year = 376,000 euros residual value).
Link to official announcement: [https://www.bmwsb.bund.de/SharedDocs/pressemitteilungen/Webs/BMWSB/DE/2023/08/meseberg.html](https://www.bmwsb.bund.de/SharedDocs/pressemitteilungen/Webs/BMWSB/DE/2023/08/meseberg.html)
I was wondering how is this depreciation usable? Is it tax deductible as capital depreciation?
There’s an energy efficient property built in 2020, I am interested in buying would the new depreciation rules be valid for it? I am not sure if the requirements for building and purchasing times are a logical OR or AND statement.
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by ratatouille_artist