Apply for a housing construction premium
- Bauen und Wohnen
You will receive a housing construction premium if you have incurred expenses to promote housing construction and meet various requirements.
Basic information
The housing construction premium amounts to 10 percent of the expenses for promoting housing construction up to a maximum amount of 700 euros for single people and 1,400 euros for married couples.
Requirements
Anyone who has reached the age of 16 (by the end of the year at the latest), whose taxable income does not exceed EUR 35,000 and who has incurred expenses to promote housing construction (e.g. payments into a building society savings contract or expenses for the first purchase of shares in a building and housing cooperative) can apply for a housing construction premium. For jointly assessed spouses, the income limit is EUR 70,000.
Expenditure to promote housing construction may not be capital-forming benefits (VL) for which there is an entitlement to an employee savings allowance. However, if it is not possible to apply for an employee savings allowance (e.g. because the relevant income limits are exceeded), the VL can be included in the application for a housing construction premium. It is not possible to receive both an employee savings allowance and a housing construction premium for capital-forming benefits.