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Special depreciation | interest advantage | subsidy - with the KfW 40 NH energy efficiency class

We would like to show you the tax & interest benefits of the KfW 40 NH energy efficiency class standard by means of a calculation example.


Advantages per residential unit:


-120.000,00 Euro KfW subsidized loan with an interest rate of 0,59

-Aid subsidy of 6.000,00 Euro

-Depreciation annually with 3% linear on full investment costs

-5% special depreciation in the first 4 years


Calculation example new building project Bad Griebsach i. Rottal - penthouse apartment with 60.05 sqm:


Result:

With the additional special depreciation (5% annually for the first 4 years), you get over 30% more depreciation in the first 10 years.

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