Flat for sale 3+1 • 74 m² without real estateNürnberg Eibach Bayern 90451

Your Capital Investment with Significant Tax Benefits

This high-quality, 3-room new maisonette apartment in Nürnberg-Eibach is an attractive capital investment for investors who want to save on taxes while building wealth. As a new build scheduled for 2026, you can benefit from accelerated depreciation (AfA) at 5% per year according to § 7 (5a) in conjunction with (5b) of the German Income Tax Act (EStG)—provided that the legal requirements are met. This corresponds to €22,478 deductible for tax purposes in the first year (assuming a 90% building portion), which amounts to over €1,873 per month.

Sample Calculation: With a marginal tax rate of 42% and 90% financing (approximately 3.7% interest), you can realize roughly an additional €802 net per month through an application for wage tax relief (§ 39a EStG). Together with the projected cold rent of €1,350, this results in a monthly inflow of about €2,152, which exceeds the annuity of €1,948. Calculated outcome: approximately +€204 positive cash flow per month in the first year with €49,950 in equity. (Non-recoverable ancillary costs may reduce the cash flow but will increase the tax deduction.)

The Apartment in Detail

The approximately 73 m² maisonette apartment spans two levels with 3 rooms and a separate storage room. High ceilings, a bright floor plan, and the open living/dining area with access to a spacious balcony create an attractive sense of space that appeals to discerning tenants.

The apartment is sold commission-free directly by the owner – saving you approximately €23,776 in broker’s fees (4.76% of the purchase price) and additionally you receive a 5-year warranty on the new build.

Why This Apartment is Ideal for Capital Investors

 5% accelerated depreciation (degressive AfA) – significantly more than linear depreciation

 Approximately 40% of the building value depreciated over 10 years (approx. €180,388)

 Projected cold rent of approximately €18.5/m² – around €1,350/month

 Positive cash flow in the sample calculation in the first year with 90% financing (depending on individual tax situation)

 Energy efficiency class A+ – low ancillary costs = satisfied tenants

 Immediately rentable – no construction risk, no vacancy, no waiting

 5-year warranty on the new build

 Anticipated service charge of around €200/month

In our sample calculation, the depreciation exceeds the rental income – resulting in a tax loss from letting and leasing that reduces your tax burden on other income. Through an application for wage tax relief (§ 39a EStG), this advantage can already be realized monthly via your payroll (usually starting from the calendar year following the purchase).

Sample Calculation – Financing Example in the First Year (10% Equity)

Equity: €49,950 | Loan: €449,550 | Interest Rate: 3.7% p.a. | Repayment: 1.5% p.a.

Annuity: €1,948/month | Projected Cold Rent: €1,350 + Tax Savings (AfA + Interest – Rent, 42%): approx. €802 = approx. €2,152 inflow

Calculated excess in the first year: approximately +€204/month with simultaneous wealth building of €562/month (repayment). Including non-recoverable ancillary costs, the tax deduction increases to approx. €825/month; the cash flow then amounts to approx. +€172/month.

The location of the apartment is as attractive as the property itself. Situated in a quiet residential area, you can enjoy the advantages of a peaceful living environment while still benefiting from excellent connectivity to Nürnberg’s infrastructure.

Eibach is known for its family-friendly atmosphere, excellent infrastructure, and good transport links to the city.

In the immediate vicinity of the property, you will find various shopping opportunities for everyday needs, including supermarkets, bakeries, and pharmacies. In addition, eateries and cozy cafés invite you to relax.

For families with children, Eibach offers a variety of kindergartens and schools, including primary schools and secondary schools. Furthermore, numerous playgrounds and green spaces in the area invite outdoor activities.

The transportation connections are excellent: The nearest stop is only a few minutes’ walk away and provides fast access to the public transport network. Highways A73 and B4 can also be reached in a short drive, ensuring optimal access for commuters and professionals to the city center and to surrounding cities such as Erlangen and Fürth.

The surrounding area is ideal for walking and cycling excursions.

Overall, the Eibach district offers a high quality of life and an ideal environment for families and individuals who appreciate living close to the city.

Additional Features:

- Large, beautiful balcony

- Genuine hardwood parquet and high-quality tiles

- Modern underfloor heating controllable via app

- Energy-efficient heat pump (Viessmann Vitocal 250-A, award winner) – see sample photo

- Triple-glazed windows throughout the apartment, white on the interior and anthracite on the exterior

- Electric roof windows

- Electric aluminum roller shutters in anthracite, except for the roof windows (motorized, controllable via app and remote control)

- Decentralized ventilation system in the open living/dining area

- 3-core electrical wiring including sub-distribution board, mini circuit breakers, RCD, and multimedia hub within the apartment. Includes network cables and network sockets in every living area.

- Attractive service charge of only approx. €200

- Bathroom with modern high-quality tiles, underfloor heating, and sanitary fittings (shower, washbasin with high-gloss base cabinet, wall-hung WC, fixtures including LED bathroom mirror with anti-fog function and lighting)

- Separate WC with modern high-quality tiles, underfloor heating, and sanitary fittings (wall-hung WC, hand washbasin, fixtures and LED bathroom mirror with anti-fog function and lighting)

- High-quality interior doors in laminated board including frames and black door handles

- Bright, beautifully finished walls

- Entrance door with sound insulation class 3; smooth, soundproof door painted white with a mechanically adjustable bottom seal. Door thickness approx. 43 mm with a robust custom sound insulation insert

- Thermal-insulated main door in anthracite

- Flat roof tiles

- Various spotlights and lights

- LED terrace lighting controllable via app

- Living area: 73.23 m²

- Separate storage room

- 3-room layout

- Savings of approx. €23,776.20 in broker’s fees (4.76% of the purchase price)

- Solid construction

- Video intercom system

- Additional customization requests are welcome upon inquiry after viewing. (All trades and contractors are available to us on short notice.)

Note: All tax information provided is based on sample calculations (assumptions: 90% building portion, 42% marginal tax rate, 3.7% interest, 1.5% repayment, 10% equity, projected cold rent of €18.5/m²). Accelerated depreciation (degressive AfA) applies according to § 7 (5a) in conjunction with (5b) EStG; prerequisite: a legally binding purchase contract within the benefit period and acquisition by the end of the year of completion. The allocation of the purchase price (land vs. building) must be determined on a case-by-case basis (BMF guidelines / expert report). Cold rent and service charge are forecasts. Wage tax relief for negative income from letting and leasing can generally be applied for from the calendar year following the acquisition. All information is provided without guarantee. Tax consultation is recommended.