{"id":6311,"date":"2025-02-11T11:57:21","date_gmt":"2025-02-11T10:57:21","guid":{"rendered":"http:\/\/localhost:8888\/latour-finance\/?p=6311"},"modified":"2025-04-23T17:33:44","modified_gmt":"2025-04-23T15:33:44","slug":"real-estate-taxation","status":"publish","type":"post","link":"https:\/\/latour-finances.de\/en\/2025\/02\/real-estate-taxation\/","title":{"rendered":"Real estate taxation"},"content":{"rendered":"
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The taxation of real estate in Germany can sometimes be complex. In this article, we give you some keys to better understanding and anticipating it.<\/h5>\n\t<\/div>\n<\/div>\n\n\n\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t
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1. Resale<\/h2>\n<\/div>\n
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In Germany, capital gains on your principal residence are tax-free (as in France). For rental investment in Germany, you need to wait 10 years<\/strong> so that this capital gain is no longer taxable. That said, it's much more advantageous<\/strong>\u00a0that\u00a0France<\/strong> where you have to wait until 30 years\u00a0<\/strong>!<\/p>\n

There's a trick to reselling a rented apartment without paying taxes before the 10-year deadline: you need to have inhabited yourself<\/strong>\u00a0the year of sale + the\u00a0two years<\/strong> previous years. The rule is based on the calendar year.<\/p>\n

Example: you bought an apartment in 2020 and rented it out. You move in in December 2022. You can resell it in January 2025 without paying capital gains tax.<\/em><\/p>\n

In short, if you're buying a rental property and don't intend to move in, it's best towait<\/strong>\u00a0the 10-year deadline... Not only for tax reasons, but also for mortgage issues (see our article on the 10-year deadline).\u00a0mortgage loan<\/a>).<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n

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2. Rents<\/h2>\n<\/div>\n
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If you rent, the\u00a0rents<\/strong>\u00a0are\u00a0taxable<\/strong>. But you can\u00a0deduct<\/strong>\u00a0a good number of\u00a0expenses<\/strong>\u00a0(This list is not exhaustive) :<\/p>\n

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  1. Visit\u00a0loan interest<\/strong>\u00a0are deductible. Leverage is also an essential tool for boosting wealth. Read our article on leverage. Please note: only interest is deductible, not interest expenses.\u00a0capital repayment<\/strong>. Interest decreases as the loan is repaid.<\/li>\n
  2. Maintenance work<\/strong>\u00a0are entirely\u00a0deductible<\/strong>\u00a0the year in which they are incurred. Please note that\u00a0construction<\/strong>\u00a0\/\u00a0extension<\/strong>\u00a0or any type of work that significantly increases the value of the property.\u00a0are not deductible<\/strong>\u00a0entirely. They are amortized over a period of time and are therefore less attractive. The dividing line between maintenance and construction is\u00a0fine\u00a0<\/strong>! Another thing to consider: the total cost of maintenance work must not exceed\u00a015% of property value<\/strong>\u00a0in the 3\u00a0first years<\/strong>\u00a0!\u00a0Example: your work costs \u20ac20,000 and you exceed the 15% limit. Instead of deducting \u20ac20,000 all at once, and thus recovering up to \u20ac9,000 when you file your annual tax return, you would, for example, deduct the \u20ac20,000 over 10 years, recovering \u20ac900 per year for 10 years.<\/em><\/li>\n
  3. Totally\u00a0unique<\/strong>\u00a0of its kind: you can deduct a lump sum that you don't even have to pay out:\u00a0amortization<\/strong>, 2% per year on the value of the building. (In some cases even more!)<\/li>\n
  4. Management fees<\/strong>,\u00a0insurance<\/strong>\u00a0etc...<\/li>\n<\/ol>\n

    All these deductions can lead to a\u00a0fiscal deficit even without financial deficit<\/strong>. Warning: For the\u00a0principal residence<\/strong>, there is generally no\u00a0deduction possible.<\/strong><\/p>\n\t<\/div>\n<\/div>\n\n\n\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

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    3. The rates<\/h2>\n<\/div>\n
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    The same as your earned income, so it's very high. If your taxable income is higher 75,000\u20ac \/ year<\/strong>, your marginal rate is 47 %.<\/strong>\u00a0Is this bad news? NO, because if you're running a deficit, it's the\u00a0Finanzamt<\/strong> which owes you 47% of the amount of the deficit.<\/p>\n\t<\/div>\n<\/div>\n\n\n\n\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"The taxation of real estate in Germany can sometimes be complex. In this article, we give you a few keys to better understanding and anticipating it. 1. Resale In Germany, the...","protected":false},"author":2,"featured_media":6314,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":{"0":"post-6311","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-immobilier"},"yoast_head":"\nFiscalit\u00e9 de l\u2019immobilier - Expat Finances<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/latour-finances.de\/en\/2025\/02\/real-estate-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 de l\u2019immobilier - Expat Finances\" \/>\n<meta property=\"og:url\" content=\"https:\/\/latour-finances.de\/en\/2025\/02\/real-estate-taxation\/\" \/>\n<meta property=\"og:site_name\" content=\"Expat Finances\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-11T10:57:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-23T15:33:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/latour-finances.de\/wp-content\/uploads\/2025\/02\/acheter-bien-immobilier-allemagne.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"769\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sophie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sophie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/latour-finances.de\/2025\/02\/fiscalite-de-limmobilier\/\",\"url\":\"https:\/\/latour-finances.de\/2025\/02\/fiscalite-de-limmobilier\/\",\"name\":\"Fiscalit\u00e9 de l\u2019immobilier - 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