The federal government would like to enable depreciation of up to 11 percent annually. This emerges from current discussions by the traffic light coalition. In order to get to the 11 percent, the special depreciation of 5 percent in four years for residential buildings should be combined with the degressive depreciation of 6 percent for six years planned in the Growth Opportunities Act.

Comment by Dirk Hasselbring

It would be an important sign at a long overdue time that the federal government is now providing our industry with effective support after countless requirements and restrictions. Better depreciation options for housing construction are an effective means. Together with the planned improved family support as well as an acceleration and simplification of the planning procedures, politicians have now presented a sensible package to promote new construction in Germany. What is still missing is the abolition or capping of the burdensome real estate transfer tax.


Managing Director
d.i.i. Investment GmbH