Tax calculator

Your tax advantage at JOKO 19

Set your income and instantly see what the 5% declining new-build depreciation means for you: your tax saving over 10 years, for each of the 26 apartments.

Your marginal tax rate (§ 32a EStG, 2026)
Best advantage after 10 years*

All 26 apartments

Saving per apartment

* Non-binding example: rent €25.50/m² net, 100% financing (€100,000 KfW at 2.60% + bank at 4.0%, 1.5% amortisation), 5% declining depreciation on 80% of acquisition costs incl. 8% purchase costs, 2% p.a. appreciation, tax-free sale after 10 years (§ 23 EStG). No tax advice – please consult your tax adviser.

How the saving works

Three effects

01 · New-build depreciation5% declining

5% of the building value (approx. 80% of the price) deductible annually – § 7 (5a) EStG.

02 · Loss offsetmarginal rate

Depreciation + interest initially exceed the rent – the loss reduces your taxable income.

03 · Tax-free saleafter 10 years

Appreciation is tax-free after the holding period – § 23 EStG.

Convinced by the numbers?

Request the exposé – you will receive all documents and be informed first at sales launch.