Tax depreciation 2026: 5% degressive AfA under §7(5a) EStG until 30 Sep 2029 plus 5% §7b EStG special write‑off—what foreign landlords can and cannot combine
Germany now allows 5% degressive AfA on new residential buildings started or bought under contract from 1 Oct 2023 to 30 Sep 2029, and a separate 5% §7b special write‑off—often combinable but with strict caps and EH40/QNG rules.