New-build maisonette apartment as an investment property: 5% linear depreciation – commission-free, directly from the owner.

Your investment property with significant tax advantages.

This high-quality, newly constructed 3-room maisonette apartment in Nuremberg-Eibach is an attractive investment opportunity for investors who want to save on taxes while building wealth. As a new construction project in 2026, you may be eligible for accelerated depreciation (AfA) of 5% per year, as per § 7 para. 5a in conjunction with para. 5b of the German Income Tax Act (EStG), if the legal requirements are met. This translates to approximately €22,478 in deductible expenses in the first year (assuming a 90% building share), or over €1,873 per month. Example calculation: With a marginal tax rate of 42% and 90% financing (approximately 3.7% interest), you can potentially realize an additional net income of around €802 per month by applying for a reduction in income tax (§ 39a EStG). Combined with the projected cold rent of €1,350, this results in a monthly income of approximately €2,152, which exceeds the annuity of €1,948. Calculated result: approximately +€204 in positive cash flow per month with €49,950 in equity in the first year. (Non-assignable operating costs can reduce the cash flow, but increase the tax deduction.)

The apartment in detail:
The approximately... This 73 m² maisonette apartment is spread over two levels and features 3 rooms and a separate storage room. High ceilings, a bright and airy layout, and the open-plan living/dining area with access to the spacious balcony create an attractive living space that will appeal to discerning tenants. The apartment is being sold directly by the owner, commission-free – saving you approximately €23,776 in real estate agent fees (4.76% of the purchase price), and you will also receive a 5-year warranty on the new construction.

Why this apartment is ideal for real estate investors:
* 5% declining depreciation – significantly more than linear depreciation.
* Approximately 40% of the building value depreciated over 10 years (approximately €180,388).
* Projected gross rent of approximately €18.5 per m² – approximately €1,350 per month.
* Positive cash flow in the model calculation in the first year with 90% financing (depending on individual tax situation).
* Energy efficiency class A+ – low operating costs = satisfied tenants.
* Immediately rentable – no construction risk, no vacancy, no waiting.
* 5-year warranty on the new construction.
* Estimated monthly maintenance fee: approximately €200. In our model calculation, the depreciation exceeds the rental income, resulting in a tax loss from renting and leasing, which reduces your tax burden on other income. This advantage can be realized monthly through your salary statement by applying for a reduction in income tax (§ 39a EStG) (typically from the calendar year following the acquisition). Model calculation – financing example in the 1st year (10% equity)

Equity: €49,950 | Loan: €449,550 | Interest rate: 3.7% per year | Repayment: 1.5% per year | Annuity: €1,948 per month | Estimated gross rent: €1,350 + tax savings (depreciation + interest - rent, 42%): approximately €802 = approximately €2,152 inflow.

Theoretical surplus in the 1st year: approximately +€204 per month, while simultaneously building assets of €562 per month (repayment). Including non-reimbursable operating costs, the tax deduction increases to approximately €825 per month; the cash flow is then approximately +€172 per month.

The location of the apartment is just as attractive as the property itself. Situated in a quiet residential area, you can enjoy the benefits of a peaceful living environment while still benefiting from excellent access to Nuremberg's infrastructure. Eibach is characterized by its family-friendly atmosphere, excellent infrastructure, and good connections to the city. Within close proximity to the house, you'll find various shops for everyday needs, including supermarkets, bakeries, and pharmacies. Restaurants and cozy cafes also invite you to relax. For families with children, Eibach offers a variety of kindergartens and schools, including primary schools and secondary schools. In addition, there are numerous playgrounds and green spaces in the area, perfect for outdoor activities. The transport links are excellent: the nearest public transport stop is just a few minutes' walk away and provides quick access to the public transport network. The A73 motorway and the B4 road are also easily accessible by car, providing excellent connections for commuters and professionals to the city center and surrounding towns like Erlangen and Fürth. The area offers opportunities for walks and bike rides. Overall, the Eibach district offers a high quality of life and an ideal environment for families and people who appreciate living close to the city.