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Immobilien9. Juli 2026· 5 min read

Depreciation & restructuring promotion: use the time window

Increased depreciation rates and promotion programs for energy restructuring run on a temporary basis. Anyone who chooses the order of purchase, renovation and application incorrectly loses the promotion.

For rented properties, the correct allocation of acquisition, production and maintenance costs determines whether costs are immediately deductible or spread over decades.

In the case of funding programmes, the following almost always applies: application before contracting. If the craftsman contract is signed first, the subsidy is regularly lost – a mistake that quickly becomes five figures.

We coordinate the order between tax consultant, energy consultant and bank so that financing, promotion and tax impact match.

What you should do now

  • Always submit a grant application before awarding a contract
  • Cleanly separate maintenance costs from production costs
  • Financing and jointly plan funding times