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Erhöhte Abschreibungen

Increased depreciation
Modernization and maintenance measures on rented buildings that are subject to monument protection pursuant to Section 7 i of the German Income Tax Act (EStG) or are located in redevelopment areas and urban development areas pursuant to Section 7 h of the EStG can be depreciated at up to 10% of the subsidized costs over a period of ten years upon application.