Dresden housing stock
Dresden combines well-preserved period buildings with post-war and post-reunification modernization patterns. This creates highly individual technical histories and depreciation paths.
Saxony tax-office practice
Earlier discussions often referenced the BMF letter dated 22.02.2023. This letter was repealed on 01.12.2025. Current evaluation must follow the up-to-date legal framework and case-specific documentation quality.
East German depreciation specifics
Many assets show complex depreciation histories, including historical special depreciation elements and later transitions. A clean timeline is therefore crucial before applying a shorter useful life.
Dresden calculation example
Assumption:
- Building share: EUR 150,000
- Capitalizable incidental costs: EUR 25,000
- Depreciable base: EUR 175,000
Comparison:
- Standard depreciation (2% / 50 years): EUR 3,500/year
- With 22-year RUL (4.55%): approx. EUR 7,955/year
- Additional depreciation: approx. EUR 4,455/year
At a 45% tax rate this equals about EUR 2,005 additional liquidity per year.