Skip to content

Do you have any questions? Give us a call!

0 27 22 - 93 720
Contact Contact

GROWTH OPPORTUNITY ACT 2024

The new regulations on depreciation (AfA) are stimulating the investor market and, in combination with special depreciation allowances (Sonder-AfA), are enabling even greater profits to be made.

Garcia Immobilien

YOUR SPECIALIST FOR REAL ESTATE

We would be happy to advise you on your options for purchasing real estate, capital investments, and living in the Olpe district.

GROWTH OPPORTUNITY ACT 2024

The new regulations on depreciation (AfA) are stimulating the investor market and, in combination with special depreciation allowances (Sonder-AfA), are enabling even greater profits to be made.

Garcia Immobilien

YOUR SPECIALIST FOR REAL ESTATE

We would be happy to advise you on your options for purchasing real estate, capital investments, and living in the Olpe district.

New legislation drives investment in the real estate market

Garcia & Co. Immobilien

Find property Your personal consultation

A new regulation, known as the Growth Opportunities Act, is intended to stimulate the real estate market and attract investors with fresh incentives. The focus is particularly on residential construction, which is to be made more attractive through improved tax depreciation options.

Declining depreciation on wear and tear (AfA) for residential buildings

One of the key changes concerns the introduction of declining depreciation on wear and tear (AfA) for residential buildings. The aim is to amortize investments more quickly and increase the profitability of real estate projects. Investors can claim 5% of the investment costs for tax purposes in the first year and a further 5% of the residual value in the following years. In addition, there is the option of switching to straight-line depreciation, which offers flexibility.

Straight-line depreciation is a conservative depreciation method that is often used for assets whose value declines relatively evenly over time. In contrast, declining balance depreciation is more suitable for assets whose value declines more rapidly in the early years.

Declining depreciation applies exclusively to newly built or acquired residential buildings and apartments. Construction must begin between October 1, 2023, and September 30, 2029, with the date of commencement of construction as the decisive criterion. This regulation can be combined with the special depreciation allowance for new rental housing, which creates additional incentives.

An example illustrates the advantages: With investment costs of €500,000, this means a tax advantage of €10,500 in the first year at a personal tax rate of 42%. In comparison, investors would only achieve a tax advantage of €6,300 if the previous linear depreciation method were applied.

Combination with special depreciation allows for even greater profits

The combination of declining depreciation (AfA) and special depreciation (Sonder-AfA) offers additional prospects for profit. Thanks to extended application periods and increased construction cost limits, the law opens up further avenues for successful investment in real estate.

Now is the ideal time to invest in the real estate market, as the new law creates favorable conditions and promises attractive returns for savvy investors. Discover the lucrative opportunities and secure your place in the market!

Overview of linear depreciation

Linear depreciation is a method of calculating the depreciation of assets, including real estate, over their useful life. In contrast to declining balance depreciation, where the depreciation amounts decrease each year, the depreciation amounts remain constant with straight-line depreciation.

Here are the key features of straight-line depreciation:

  1. Constant depreciation rate: With straight-line depreciation, a fixed percentage of the acquisition or production costs is depreciated each year over the useful life of the asset.

  2. Equal depreciation amounts per year: Since the depreciation rate is constant, the depreciation amounts remain the same over the entire useful life.

  3. Simple calculation: Calculating straight-line depreciation is easy. Simply take the acquisition or production costs of the asset, divide them by the useful life, and you get the annual depreciation amount.

  4. Example: Suppose you have purchased a property for $500,000 and the useful life is 50 years. With a straight-line depreciation rate of 2%, you would claim 2% of $500,000, or $10,000, as the depreciation amount each year.

Overview of declining balance depreciation

  • Applies exclusively to newly constructed or purchased residential buildings and apartments
  • In the first year, 5% of the investment costs can be claimed for tax purposes, followed by 5% of the residual value in each of the following years
  • Option to switch to linear depreciation at any time Construction must begin between October 1, 2023, and September 30, 2029
  • The start of construction as indicated rather than the building application is the decisive criterion
  • Can be combined with special depreciation for new rental housing
  • Offers investors an attractive opportunity to refinance investments more quickly and maximize their tax advantages

Overview of special depreciation allowances

  • Building applications submitted after August 31, 2018, and before January 1, 2022, OR
  • After December 31, 2022, and before October 1, 2029 (previously January 1, 2027)
  • New apartments must be created through these measures (Section 7b (2) sentence 1 no. 1 EStG)
  • Acquisition or production costs up to €5,200 per square meter
  • Living space assessment basis maximum €4,000 per square meter of living space
  • Special depreciation of 5% per year for buildings with EH40 plus QNG sustainability seal over four years
  • Combination with declining depreciation possible for new residential buildings
  • Not applicable to the creation of living space in existing buildings or privately used residential property

Seize the opportunity now and take advantage of housing subsidies

We are happy to advise you on financing options and provide comprehensive support for your real estate project—regardless of whether you are a young family looking to buy your first home or an experienced investor. We place great importance on ensuring that you feel well supported at every stage of the real estate process and are able to make informed decisions.

Contact Form

Contact details

*Required fields

Our specialists will be happy to advise you on this topic

Professional portrait of a female Garcia employee with blonde hair wearing a suit.

Mary Sondermann

Real estate agent trainee

0 27 22 - 93 720
Professional portrait of a Garcia employee.

Diana Mallet

Real estate agent trainee

0 27 22 - 93 720
Professional portrait of a Garcia employee.

Lisa Hille

Head of Office Management

0 27 22 - 93 720
Professional portrait of a Garcia employee.

Riccardo Giamporcaro

Real estate consultant for residential properties

0 27 22 - 93 720
Professional portrait of a Garcia employee.

Pedro Garcia

Managing Director - Real Estate Consultant for Commercial Properties & Investments

0 27 22 - 93 720
Professional portrait of a Garcia employee.

Peter G. Beuth

Real estate consultant for property owners Real estate valuations – DEKRA-certified expert in real estate valuation D1

0 27 22 - 93 720
Sustainability in the real estate sector: support programs and benefits for owners

Sustainability is no longer just a buzzword, but plays a central role in the real estate sector. Owners who focus on energy-efficient construction, resource-saving modernization, or sustainable management of their properties today benefit in several ways: through government subsidy programs, long-term cost savings, and a significant increase in the value of their property. In the Olpe district and neighboring regions in particular, the requirements for sustainable standards are rising—and with them the demand for modern, future-proof properties. Whether KfW promotional loans for energy-efficient renovation, subsidies for photovoltaic systems, or special incentives from the federal states: it is worthwhile for owners to invest specifically in sustainable measures. In addition to reducing ongoing operating costs, such investments significantly increase the attractiveness of properties for buyers and tenants. Better rentability, higher return prospects, and a greater sense of security with regard to upcoming legal regulations are convincing arguments for more sustainability in real estate portfolios. Those who look into funding opportunities and sustainable concepts early on create real added value for themselves and future generations.

Home trends for 2025: Which features are particularly sought after in Attendorn?

What will make living in Attendorn particularly attractive in 2025? At a time when demands on owner-occupied homes and rental apartments are constantly rising, innovative features are becoming the focus of buyers and tenants alike. The local real estate market clearly shows that quality, energy efficiency, and technical sophistication have long been among the most important criteria when choosing a place to live. Not only are sustainable energy concepts such as heat pumps, photovoltaic systems, and modern insulation in demand, but also smart home technology, flexible room solutions, and high-quality bathrooms. In Attendorn in particular, trends are emerging that offer long-lasting living comfort and flexibility in everyday life. Living spaces that create a feeling of freedom with well-thought-out lighting concepts, floor-to-ceiling windows, and spacious balconies are just as popular as practical features such as charging stations for electric vehicles, accessibility, and individual design options. such as charging facilities for electric vehicles, accessibility, and individual design options. This combination of forward-looking and practical features makes real estate in Attendorn particularly attractive not only for owner-occupiers but also for investors. For owners who want to sell or rent out their properties, these developments offer valuable guidance on how to optimally tailor their properties to the needs of the market in 2025.

Barrier-free living: demand and implementation options in Olpe and the surrounding area

Barrier-free living is no longer a niche topic—demand is growing rapidly in Olpe and the surrounding region. More and more property owners and house hunters are recognizing the value of living space that is free of structural barriers and offers comfort for all generations. The focus is not only on seniors and people with physical limitations, but also on families who value flexible and future-proof living concepts. The growing demand for barrier-free real estate ensures that such properties are specifically sought after and carefully planned. Modern barrier-free apartments impress with wide passageways, level access, threshold-free bathrooms, and intelligent details that make everyday life noticeably easier. In Olpe, more and more builders, investors, and owners are focusing on high-quality fittings and innovative concepts in order to remain attractive in the long term and increase the value of their properties. Those who opt for barrier-free design early on not only secure a larger pool of interested buyers, but also invest in comfort and quality of life for the future. Especially in view of demographic change and new lifestyles, this is a decisive competitive advantage in the region's real estate market.

Real estate investment in 2025: opportunities and risks at a glance

The real estate market in 2025 offers both experienced investors and newcomers fascinating opportunities to diversify their investment strategies and enjoy sustainable returns. However, as in any area of investment, there are challenges that need to be overcome. In view of current economic developments and inflation, it is important to select the right properties with a clear focus and sound analysis. One key to success lies in close market observation and the identification of up-and-coming regions. Experts emphasize that interesting return opportunities exist particularly in urban areas with growing populations and increasing demand for residential and commercial space. However, potential risks, such as changing interest rate environments and regulatory uncertainties, should always be taken into account. Forward-looking planning and strategic alignment are therefore essential in order to fully exploit the advantages while avoiding potential pitfalls.

The role of the real estate agent in the modern real estate market: A guide

Real estate agents play a key role in the modern real estate market, combining expertise with interpersonal communication skills. When you decide to buy or sell a home, the support of an experienced agent can make the difference between a successful and a discouraging process. Not only do they know the market and help you find the right price, they also offer emotional support and legal security. A good real estate agent not only has extensive knowledge of local market trends, but also has a wide network of contacts ranging from tradespeople to financial advisors. Garcia & Co Immobilien GmbH places particular emphasis on strategic advice and individual support to ensure that every real estate transaction is a tailor-made success. Trust, transparency, and commitment make all the difference. Make your next real estate purchase or sale stress-free, efficient, and profitable by relying on the expertise of a professional real estate agent.

Current trends in the real estate market in 2025: What buyers and sellers should know

The real estate market in 2025 is facing dynamic changes that will have a significant impact on both buyers and sellers. One key trend is the increased use of digitalization in real estate, from virtual viewings to data-based price analyses. These technologies enable potential buyers to make informed decisions and offer sellers forward-looking marketing strategies. Demand for environmentally friendly and energy-efficient properties is also growing rapidly. Modern buyers value low emissions and sustainable construction, which has a significant impact on property values. Another trend is the urbanization of smaller cities, as more and more people are moving from large cities to smaller communities to benefit from a higher quality of life and lower prices. This development opens up opportunities for sellers who invest early in up-and-coming regions. At the same time, this means that buyers should consider more options outside the traditional "hotspots" in major cities. In summary, knowledge of these trends and their implications for the buying and selling process can have a decisive impact. It is now more important than ever for buyers and sellers to closely monitor the market and position themselves accordingly.

Our service for you

Show all services
360° property by Garcia – Logo.
Virtual tour

360° real estate cinema

View properties around the clock from home or on the go – as if you were there in person.

Learn more Learn more
Icon: Silence – finger to mouth.
Top Secret

PSSST! ... confidential, quiet, and discreet

We select the five most suitable buyers from our pool of prospective buyers.

Sell discreetly Sell discreetly
Icon of a calculator.
Valuation

Do you know the value of your property?

Find out now for free and with no obligation.

For determining value For determining value
Icon of two people.
Buyer finder

Our magnet for success

Maximum demand for the best possible price.

To the buyer finder To the buyer finder
Icon of a house with two keys.
Rent

Achieve more when renting out

Verified prospects, maximum demand. That's what matters.

Rent now Rent now
5-star icon.
Search/Offer

The real estate swap

We will find your match!

Find a swap partner now Find a swap partner now
Icon for mandate and cooperation with handshake
Our marketing process

Step 2 – The mandate

You decide how we can help you with your work.

Find out more now Find out more now
Icon for document management.
Our marketing process

Step 3 – Document management

From expert opinions to contracts: your documents are in safe hands.

Find out more now Find out more now
Icon for interest management
Our marketing process

Step 4 – Prospect management

Who is a good fit for me or my property?

Find out more now Find out more now
Icon for final document with pen
Our marketing process

Step 5 – Completion & After-Sales

From mandate to successful completion – and beyond!

Find out more now Find out more now
Icon for needs analysis
Our marketing process

Step 1 – Performance promise according to requirements

We take the time to work with you to determine your priorities.

Find out more now Find out more now
5-star icon.
Performance guarantee

5 steps to selling your property

This is how we proceed to sell your property securely.

Sell now Sell now
5-star icon.
Our service

Property tax reform 2025

How we can support you in implementing the 2025 property tax reform

Find out more now Find out more now
Icon: Silence – finger to mouth.
Become an INSIDER

Be the first to hear about new properties

As a garciaINSIDER, you will receive exclusive real estate offers and information about buying and selling properties.

Become an INSIDER for free Become an INSIDER for free

This website uses cookies

We use cookies to personalize content and ads, to provide social media features, and to analyze our traffic. We also share information about your use of our website with our social media, advertising, and analytics partners. Our partners may combine this information with other data that you have provided to them or that they have collected from your use of their services.

Some cookies are technically necessary, while others require your explicit consent. For some cookies with consent, isolated personal data (essentially the IP address of your device) is transferred to the US, where we cannot guarantee a level of data protection equivalent to that in the EU.

To continue, you must select your cookie preferences. By selecting our default settings, you only activate the cookies required by the system, but not the additional convenience features. You must actively select these or activate them collectively via "Accept all."

Under Settings, you can enable and disable specific options.

Further information on data protection and cookies can be found in our privacy policy and legal notice .

Settings

  • The site uses cookies to store session information. These are not read by external servers.

    All our images and files are stored in our content management system Ynfinite. They are provided from there. Ynfinite receives your IP address through the provision of the images, but this is only used for the purpose of providing the images within the framework of an http request. The data is not stored long-term.

    Further information on data protection and cookies can be found in our privacy policy and legal notice.

  • through the integration of Google Maps, map data and navigation data are made available to you as a user on our website. Several cookies are set by Google, which are relevant for Google Maps, for the Google Fonts used therein, and for other services necessary for Google Maps. Your IP address is transferred to the USA.

  • the YouTube plugin is used to load YouTube videos embedded on our website. The plugin allows videos to be embedded in the website. This involves the use of several cookies that are relevant to YouTube. Your IP address will be transferred to the USA.

    we use Google Ads to place advertisements on external websites. The data obtained enables us to tailor the advertising on our website more specifically to our customer base and to measure the effectiveness of our advertising measures. Several cookies are set by Google that are relevant to Google Ads. Your IP address is transferred to the USA.

  • We use 360° panoramic tours from Ogulo GmbH on our website. This involves the use of cookies and services—including those of third parties—that are relevant for the provision of this service by Ogulo GmbH.

  • We use real estate value analyses from ZwoVadis GmbH on our website, which set cookies that are relevant for ZwoVadis GmbH.

  • the onOffice plugin embeds several services required for the functioning of the "buyer finder" on our website. This involves the use of several cookies, including those from other providers (Sentry, Unpkg), which are relevant for the onOffice plugin. Some of these sub-services transfer your IP address outside the EU.

  • With Matomo, we collect information about the pages and services you use, which enables us to provide you with content that is better tailored to your personal preferences. Personal data is immediately anonymized and not stored; the data is summarized anonymously and does not allow any conclusions to be drawn about your identity.