Kasernstraße 24 8010 Graz
Währinger Gürtel 134 1090 Vienna
Accelerated depreciation
The property can be depreciated over only 15 years instead of 67 years, which creates additional tax-relevant losses.
Attractive subsidies
Investors benefit from government subsidies, depending on the prov- ince, normally in the form of very low interest loans. For example, the fixed interest rate in Vienna equals only one per cent over 20 years.
Advantages of the builder- owner model:
Low equity requirements
Entry in a builder-owner model is possible with a lower equity ratio – investments can be realised starting at roughly 50,000 Euros.
Reduced tax burden
Free market conditions
Investors can claim a proportional share of start- up losses during the construction phase and thereby reduce their income tax burden.
After repayment of the subsidised loan, the apartments can be rented at free market conditions.
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