Thus, an amount of 110.400 euro. The legislature now gives you the ability within the framework of your tax return, to assert losses arising from rental and leasing, this is a total of 12 years. “In addition to the administration costs, the cost of the interest expenses can then both the depreciation rate for the old substance” claim as also the increased depreciation for the property as a monument or object in a redevelopment area. Let’s assume 5% of the purchase price, the interest amount arises administrative costs an amount of 6,900 euros, plus lump sum of 600 euro per year, calculated an amount of 7,500 euros plus the amount of the increased depreciation. This amount is in the present case then (9% from 110.400 the first 8 years) 9.936 euro, total losses from rental and leasing of 17.436 euros added to the 7,500 euros, so. More depreciation resulting from the depreciation on the so-called old substance 2% out of 10 of the purchase price.
In the present example, 13.800 X = 2% 276 Euro. This resulting in a total amount of 17.712 euro. Against account let you need the rental income then. Insinuate we 6 Euro / m square here once it turns out an annual rental income of 4,320 euros. This amount is to bring the 17.712 euros deducted, thus remains a sum amounting to EUR 13.392 then.
You have for example a tax rate of 35% so the State would participate annually with a total of 4.687,20 euros investment. Over 8 years seen a total with an amount of 37.497,60 euros. Another 4 years then again with a reduced rate of 7%. This would result in a loss under the assumption of the same parameters in administration costs, interest, and rent from renting and leasing in 15.