Förderung des Mietwohnungsneubaus: Die neue 7b-Sonderabschreibung

In Deutschland fehlt bezahlbarer Wohnraum, vor allem in Großstädten und Ballungsräumen. Dringend benötigt werden neue Mietwohnungen im unteren und mittleren Mietpreissegment. Deshalb sieht das "Gesetz zur steuerlichen Förderung des Mietwohnungsneubaus" eine neue Sonderabschreibung nach § 7b EStG vor, mit der private Investoren möglichst schnell zum Neubau von preiswerten Mietwohnungen angeregt werden sollen. Vorweg sei darauf hingewiesen, dass es der Gesetzgeber geschafft hat, zum einen die materiellen Voraussetzungen für die Sonderabschreibung nach § 7b EStG, zum anderen aber auch die verfahrensrechtlichen Voraussetzungen kompliziert zu regeln. Zudem müssen die Anwendungszeitpunkte genau im Auge behalten werden. Der erste Teil dieses Beitrages (Punkte 1. bis 5.) befasst sich mit Sonderabschreibung nach § 7b EStG für Objekte, deren Bauantrag zwischen dem 1.9.2018 und dem 31.12.2021 gestellt worden ist. Der zweite Teil (Punkt 6.) behandelt dann die 7b-Abschreibung für Objekte, für die der Bauantrag zwischen dem 1.1.2023 und dem 30.9.2029 gestellt wird. Neue Wohnungen, deren Bauanzeige oder Bauantrag im Jahr 2022 erfolgte, sind vom Anwendungsbereich des § 7b EStG ausgeschlossen.

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1. Die neue Sonderabschreibung

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2. Die Förderregeln im Detail

Die Baukosten dürfen höchstens 3.000 EUR pro Quadratmeter betragen

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Förderfähig sind nur Baukosten bis 2.000 EUR

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Der Bauantrag muss im Zeitraum 1.9.2018 und 31.12.2021 gestellt werden

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Die geförderte Immobilie muss mindestens 10 Jahre vermietet werden

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Die Voraussetzungen der De-minimis-Beihilfen müssen eingehalten werden

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3. Begünstigte Objekte

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Begünstigt ist auch der Erwerb neuer Immobilien

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4. Rückgängigmachung der Sonderabschreibung

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5. Abschreibung nach Ablauf des Begünstigungszeitraums

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6. Neuauflage der § 7b-Förderung ab 2023

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