Flat for sale 2 bedroom • 59 m² without real estateParsdorf Parsdorf Bayern 85599

Eigen-use/Self-Occupancy or Third-Party Rental/Return on Investment (Special Depreciation)

The newly built residential building with a total of twelve apartments is located in an absolutely quiet and nature-oriented area in Parsdorf, a district of the municipality Vaterstetten. The extremely energy-efficient building (A+) was constructed in an environmentally friendly and resource-conserving manner. As a result, residents enjoy a pleasant indoor climate and high quality of living. The multi-family house is BIRN certified and features the KfW 40 QNG standard, which is associated with particularly energy-efficient new constructions.

The well-proportioned and high-quality 2-room apartment with approximately 59 m² of living space is located on the ground floor of the building and faces west.

It features a spacious entrance hall, a shower room, a bedroom, and a generous living/dining area.

Throughout the apartment, underfloor heating with individual room control has been installed.

The floors in the living areas are fitted with high-quality oak parquet, while the hallway and bathroom have tasteful, large-format porcelain stoneware. The shower room is equipped with high-quality sanitary fixtures, including a large shower, washbasin, and toilet.

The windows and patio doors with triple-insulated glazing are equipped with electric roller shutters.

In the living area, the fully equipped, black-and-white fitted kitchen seamlessly integrates into the modern design of the apartment.

On the terrace and in your own garden area, you can relax and enjoy the tranquility.

The apartment includes a lockable storage room in the basement.

Bicycle parking spaces are available both in the underground garage and on the property in front of the main entrance. If desired, you can also obtain an underground parking space for your car.

Degressive Depreciation and Special Depreciation for Rental:

The building/apartment meets all the criteria for the current highest building depreciation for new constructions. In case of rental, very high depreciation possibilities for income tax are available – 10% of the apartment’s share of the building construction costs per year for the first 4 years, 5% in the 5th and 6th years, and thereafter 3% on the remaining book value until the end of the depreciation period – with a total depreciation for this apartment of €143,300 over the first 6 years, as compared to €58,700 with a conventional building.

Please refer to the detailed information at the end of the brochure.

Parsdorf is located about 15 km east of the Bavarian state capital Munich and is directly connected to the A94. The Munich-East motorway interchange is just a few minutes’ drive away.

In the town, you will find excellent shopping opportunities with the Parsdorf commercial area and the Outlet Center Parsdorf City. Restaurants, the kindergarten, and the primary school are within walking distance.

Doctors, pharmacies, and secondary schools are located in the neighboring communities.

The surrounding area is rural, and the nearby Ebersberger Forst with its numerous cycling and hiking trails offers excellent opportunities for sports and recreation. The Wildpark Poing or the MAXXARENA in Kirchheim also guarantee leisure fun.

By car, you can reach Messe München in about 5 minutes. It takes just under 25 minutes to reach downtown Munich. In roughly 25 minutes you can also reach Munich Airport via the airport ring road.

The S-Bahn takes you from Baldham or Grub to downtown Munich in about 25 minutes. Both the Grub and Baldham S-Bahn stations have good public bus connections.

Tax Incentives – Depreciation:

Degressive Depreciation and Special Depreciation

Due to the Growth Opportunities Act, the conditions for special depreciation in new rental housing construction have been improved:

The application period has been extended until the end of September 2029, the upper limit for construction costs has been raised to €5,200 per square meter (previously €4,800), and the eligible production and acquisition costs have been increased to €4,000 per square meter (previously €2,500).

For this project, the area is 1,457.00 m².

For the purpose of properly determining the construction costs per m² of (living) area, the gross floor area (GFA) of the building resulting from the construction measure may alternatively be used. The GFA is determined as the total area of all floor plans of a structure, as defined by DIN 277. The corresponding details must be verifiable using the construction documents.

With a building investment share of €4,000,000.00, the value amounts to €2,745.36/m² (€4,000,000 ÷ 1,457 m²). This is well below the current upper limit of €5,200/m².

Due to the Growth Opportunities Act, the funding limit was retrospectively increased to €4,000 per square meter as of January 1, 2023.

This means:

1,457 m² × €4,000/m² = €5,828,000 (maximum eligible amount). In our case, this means that the entire construction costs of €4,000,000, as well as the proportionate acquisition costs, can be included in the special depreciation since there is still a considerable cushion available.

Construction Costs and Proportional Acquisition Costs:

• Purchase price (building construction costs, excluding land)

• Real estate transfer tax

• Notary fees for conveyance and sale contract

• Brokerage fees

• Architect’s fee (for appraisal)

• Inspection costs (travel expenses, etc.)

• Land registry entry (excluding the registration of a mortgage)

• Valuation report

The special depreciation of up to 5% per annum can be claimed in the year of acquisition or completion of the apartment/building and in the three following years (§ 7b para. 1 sentence 1 EStG).

Landlords have the option to claim the depreciation for one, two, or three years. Since it is an annual depreciation, it does not need to be allocated proportionately (by month), but applies to the entire year of the benefit period.

It is highly recommended that the buyer obtains individual advice from an independent tax consultant.

Features at a Glance:

• Private garden and terrace

• Windows and patio doors with triple-glazed insulation

• Electrically operated roller shutters

• Underfloor heating with individual room control

• High-quality, oiled oak parquet in the living areas

• Large-format porcelain stoneware in the hallway and bathroom

• Modern fitted kitchen with Siemens appliances

• Shower room with high-quality sanitary fixtures including a shower, washbasin, and toilet

• Washing machine placement including connection in the apartment

• Lockable storage room in the basement

• Underground parking space available upon request

• Elevator

IMPRINT

Information pursuant to § 5 TMG

Haslreiter BauConsulting GmbH

Sammarei 13

94496 Ortenburg

Managing Director: Günter Haslreiter

Court of Registration: Amtsgericht Passau

Commercial Register: HRB 9019

Tax Number: 153/128/11453

Content responsible pursuant to § 10 para. 3 MDStV: Günter Haslreiter