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

Since 2004, the housing premium has amounted to 8.8 percent of the expenditure on the promotion of housing construction up to a maximum of 512 euros for single persons and 1,024 euros for married persons. Housing premium can be applied for by anyone who has reached the age of 16 (at the latest by the end of the year), whose taxable income does not exceed 25,600 euros and who has incurred expenses to promote housing construction (e.B. payments on a home savings contract or expenses for the first purchase of shares in a building and housing cooperative). For jointly assessed spouses/life partners, the income limit is 51,200 euros. Expenditure on the promotion of housing construction may not be capital-forming 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 can be included in the application for a housing premium. It is not possible to receive an employee savings allowance and a housing premium at the same time for capital-forming benefits. Old contracts (concluded before 1 January 2009): The housing premium is only due (e.B. in the case of payments on a home savings contract) when the statutory blocking period of seven years has expired or the claims from the contract have been harmlessly restricted. If you dispose of the accumulated credit in a "harmful" manner within the seven-year blocking period, i.e. do not use the funds immediately and directly for housing construction, the entitlement to the housing premium ceases to apply. New contracts (concluded from 1 January 2009): The housing premium is only paid out when used for residential use. The premium is only granted if the capital is used directly for residential use when it is paid out. The use of the credit for other, non-residential purposes, which was previously permitted after expiry of the blocking period, is excluded for new contracts from 2009. Exception: Anyone who has not yet reached the age of 25 when concluding their home savings contract can dispose of the entire credit amount after seven years at the earliest. However, this exemption can only be used once by each saver. The housing premium like the employee savings allowance is not part of the taxable income.

Application form that will be sent to you by your investment institution together with the annual account statement.


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

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