The strict rules for a useful life appraisal have been overturned. How you as a landlord can activate the depreciation turbo:

Regular depreciation is slow
The tax office generally only accepts depreciation of 2 % or 3 % per year for rental properties. It assumes a useful life of 50 or 33.3 years.

Faster depreciation for your rental property
As a landlord, however, you have the option of proving to the tax office that the actual useful life of your property is shorter by means of an expert opinion.

For example, if you can prove a useful life of 25 years, your depreciation increases to 4 % per year!

Strict approach by the tax authorities
Until now, the tax authorities have been very strict when it comes to recognizing useful life appraisals:
✅ Only expert opinions from publicly appointed and sworn experts or specially accredited bodies were recognized.
✅ And the content requirements were also very high.

However, the Federal Ministry of Finance has now lifted these strict verification rules!

This means for you as a landlord:
✅ You can now also prove the shortened useful life by means of expert opinions from non-publicly appointed experts.
✅ The expert evidence must only be comprehensible and objectively suitable.
Binding methodological requirements have been deleted.

If you would like to optimize your existing depreciation, please contact us.

👉 Benefit from the new rules now - contact us! We will be happy to advise you:
www.wsb-berater.com

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