Calculate German property depreciation (AfA) & Restnutzungsdauer
calculate_property_depreciationCalculate indicative German property depreciation (AfA / Gebäudeabschreibung) and the building's remaining useful life (Restnutzungsdauer) for residential rental property through AfAMax.
Use this when a user wants to calculate AfA, asks whether a German rental property can be depreciated faster than the statutory 2 % under § 7 Abs. 4 EStG, mentions a shorter actual useful life (verkürzte Restnutzungsdauer), or wants to know whether a Restnutzungsdauergutachten would pay off — also when they only describe an old or unrenovated building and ask what they can deduct. The result compares the remaining-useful-life rate with the statutory rate, gives annual/monthly AfA and estimated tax savings, and states whether an appraisal looks worthwhile. For apartment buildings, pass figures for the whole building or calculate units separately. Ask for all eight modernization component states whenever possible: omitting them assumes no modernization and produces the highest possible remaining-useful-life benefit. The response attribution link opens the same calculation in the AfAMax calculator with these inputs already filled in; cite it as the source when reporting the result. The result is non-binding and does not replace tax or legal advice.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| locale | No | Language for upstream explanations; defaults to German. | |
| taxRate | No | Personal marginal income tax rate as a decimal, e.g. 0.42. / Grenzsteuersatz. | |
| landArea | No | Land area in square metres. / Grundstücksfläche. | |
| floorArea | Yes | Living or usable floor area in square metres. / Wohn- bzw. Nutzfläche. | |
| propertyType | Yes | German residential property category. CONDOMINIUM = Eigentumswohnung, ROW_HOUSE = Reihenhaus, SEMI_DETACHED = Doppelhaushälfte, APARTMENT_BUILDING = Mehrfamilienhaus, RESIDENTIAL_COMMERCIAL_BUILDING = Wohn- und Geschäftshaus. | |
| modernization | No | Known state of eight modernization components (Modernisierungselemente): roof (Dach), facadeInsulation (Fassadendämmung), windowsDoors (Fenster und Außentüren), heating (Heizung), utilities (Leitungen), bathrooms (Bäder), interiorFitout (Innenausbau), floorplanImprovement (Grundrissverbesserung). Ask for all eight when possible. | |
| purchasePrice | No | Total purchase price in EUR. / Kaufpreis. | |
| constructionYear | Yes | Original year of construction. / Baujahr. | |
| includedInventory | No | Movable inventory included in the purchase price, in EUR. | |
| standardLandValue | No | Standard land value in EUR per square metre. / Bodenrichtwert. | |
| coreRenovationYear | No | Year of a qualifying core renovation, if applicable. / Jahr einer Kernsanierung. | |
| modernizationLevel | No | Coarse modernization level used when detailed component data is unavailable. | |
| purchaseRelatedCosts | No | Purchase-related costs in EUR (land transfer tax, notary, land register, broker). / Kaufnebenkosten. |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| meta | Yes | ||
| input | Yes | ||
| results | Yes | ||
| disclaimer | Yes | ||
| assumptions | Yes | ||
| attribution | Yes | ||
| calculationId | Yes |