Housing premium Unfortunately this specification of service has not yet been completely translated.

Since 2004, the housing premium has been 8.8 per cent of spending on housing up to a maximum of €512 for singles and €1,024 for married couples. Housing premium may apply for those who have reached the age of 16 (at the latest at the end of the year) whose taxable income does not exceed EUR 25,600 and who has incurred expenditure to promote housing construction (e..B contributions to a building-saving contract or expenses for the first acquisition of shares in a construction and housing cooperative). In the case of spouses/partners who have a combined income, the income limit is EUR 51,200. Expenditure to promote housing may not be capital-based benefits (VL) for which there is entitlement to an employee savings allowance. However, if no employee savings allowance can be applied for (e.B. due to exceeding the relevant income limits there), the VL may be included in the application for a housing premium. It is not possible to receive an employee savings allowance and housing premium for capital-effective benefits at the same time. Old contracts (concluded before 1 January 2009): The housing premium is not due (e.B. in the case of payments on a building-saving contract) until the statutory blocking period of seven years has expired or the claims under the contract have been rendered harmless. If you have the accumulated balance in a "harmful" manner within the seven-year blocking period, i.e. do not use the funds immediately and immediately for housing, the entitlement to the housing premium will be waived. New contracts (concluded from 1 January 2009): The housing premium is only paid when used in the residential sector. The premium will only be granted if the capital is used directly for residential purposes when disbursed. The use of the credit for other non-residential purposes, which was previously permitted after the expiry of the blocking period, is excluded for new contracts from 2009 onwards. Exception: Those who have not yet reached the age of 25 at the time of conclusion of their building-saving contract can dispose of the entire amount of credit after at least seven years in a loss of premium. However, this derogation can only be used once by any saver. The housing premium, like the employee savings allowance, is not one of the taxable income.

Application form, which will be sent to you by your investment institution together with the annual bank statement.


An application form will be sent to you by your investment institution together with the annual bank statement.

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