Restnutzungsdauer
A shorter remaining useful life that raises the AfA rate.
The statutory AfA rates assume a useful life of 50 years for most residential buildings (33 for buildings completed from 2023, 40 for those built before 1925). §7 Abs. 4 Satz 2 EStG allows a higher annual AfA if you prove that the building's actual remaining useful life is shorter. Proof normally requires a valuation report that examines the building's technical and economic condition, not just its age. The Finanzamt reviews such reports critically, and the cost of the report must be weighed against the extra deduction. For most owners of a well-maintained flat, the statutory rate applies. If you do claim a shorter life, keep the report and use the resulting rate consistently every year.
Last reviewed: by Yann Lephay.