Housing premium
| Basic data | |
|---|---|
| Title: | Housing Construction Premium Act |
| Previous title: | Law on the granting of premiums for home savers |
| Abbreviation: | WoPG 1996 |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Special administrative law |
| References : | 2330-9 |
| Original version from: | March 17, 1952 ( Federal Law Gazette I p. 139 ) |
| Entry into force on: | March 22, 1952 |
| New announcement from: | October 30, 1997 ( BGBl. I p. 2678 ) |
| Last change by: |
Art. 27 G of December 12, 2019 ( Federal Law Gazette I pp. 2451, 2486 ) |
| Effective date of the last change: |
January 1, 2021 (Art. 39 G of December 12, 2019) |
| GESTA : | D043 |
| Please note the note on the applicable legal version. | |
| Basic data | |
|---|---|
| Title: | Ordinance for the implementation of the Housing Construction Premium Act |
| Abbreviation: | WoPDV 1996 |
| Type: | Federal Ordinance Act |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | Section 9 (1) WoPG |
| Legal matter: | Special administrative law |
| References : | 2330-9-1 |
| Original version from: | September 8, 1955 ( BGBl. I p. 585 ) |
| Entry into force on: | September 14, 1955 |
| New announcement from: | October 30, 1997 ( Federal Law Gazette I p. 2684 ) |
| Last change by: |
Art. 9 VO of June 25, 2020 ( Federal Law Gazette I p. 1495, 1508 ) |
| Effective date of the last change: |
June 30, 2020 (Art. 11 of June 25, 2020) |
| Please note the note on the applicable legal version. | |
The housing construction premium (WoP) introduced in 1952 is a state subsidy in Germany . In addition to the home ownership allowance , which expired in 2006 , it is a pillar of the housing subsidy . Together with the employee savings allowance, it is an essential element in promoting building society savings and capital formation.
Reasons for the introduction of the housing subsidy
One of the central concepts of the social market economy was the promotion of wealth creation in poorer households in order to achieve a more even distribution of wealth . Ludwig Erhard justified his idea of the broad accumulation of wealth as follows: “If a concentration of the means of production is inevitable with the development of modern technology, then this process must be countered by a conscious and active will to widespread but genuine co-ownership of that economic productive capital. “ Employee capital participation was promoted through the tax exemption of employee shares (limited in terms of amount) , the formation of savings for employees through capital-building benefits and the formation of owner -occupied residential property through home ownership allowances and housing construction bonuses . These support measures should also serve to maintain social peace . The former Chancellor Konrad Adenauer is credited with the realization that “homeowners don't make a revolution”.
In addition to this socio-political motivation, the elimination of the housing shortage that prevailed after the war was a motive for introducing funding for owner-occupied housing.
Beneficiaries
According to the Housing Premium Act, all persons aged 16 and over with unlimited tax liability in Germany or orphans, regardless of age, are entitled to the housing construction premium , provided they pay subsidized expenses and do not exceed the income limit.
Subsidized expenses
The following expenses for the promotion of housing construction are favored ( § 2 WoPG):
- Contributions to building societies , but not capital-building benefits
- Expenses for the first acquisition of shares in building and housing cooperatives
- Contributions to savings contracts. The savings contributions paid in and the premiums must be used to build or purchase owner - occupied residential property (or to acquire permanent residential property similar to that of property)
- Contributions of the type of savings contracts entered into with housing and settlement companies for the purpose of raising capital. The paid-in contributions and the premiums must be used to build or purchase owner-occupied residential property (or permanent residential property similar to an owner-occupied property).
Limit values
In principle, the premium is 8.8% of the following expenses, provided that they amount to at least € 50 in the calendar year (except for capital-forming benefits for which there is an entitlement to employee savings allowance) ( Section 3 (1) WoPG). To be taken into account
- ongoing building loan contributions,
- Credit interest on home savings accounts (unless, due to the credit interest, the home savings accounts exceed the home savings amount),
- additional closing fees paid.
However, a maximum of € 512 (individual) or € 1024 (married couple) is subsidized per calendar year, so that the maximum annual premium is € 45.06 and € 90.11 respectively ( Section 3 (2) WoPG). The premium is transferred by the tax office to the building society and credited to the building society account.
Persons whose taxable income in the savings year exceeds € 25,600 (single persons) or € 51,200 (for jointly assessed spouses / partners) are not entitled to a housing construction premium ( Section 2a WoPG). When determining the taxable income in this case, investment income is not to be included and child allowances are to be deducted.
From January 1, 2021, these guide values will be increased according to the following table.
| Individuals | Married couples | |
|---|---|---|
| Premium amount | 8.8% p. a. | |
| Maximum subsidized expenses | 512 € | € 1,024 |
| Maximum premium | € 45.06 | € 90.11 |
| Maximum taxable income | € 25,600 | € 51,200 |
| Individuals | Married couples | |
|---|---|---|
| Premium amount | 10.0% p. a. | |
| Maximum subsidized expenses | € 700 | € 1,400 |
| Maximum premium | € 70.00 | 140.00 € |
| Maximum taxable income | € 35,000 | € 70,000 |
Early disposal
If the building society savings sum is paid out in full or in part or contributions made are repaid in full or in part before the expiry of seven years (blocking period) from the conclusion of the contract, or if claims from the building society loan contract are assigned or loaned (early disposal), the home construction premium must be repaid. However, the early disposal is harmless if
- the building society savings sum is paid out or the claims from the contract are borrowed and the building society saver uses the received amounts immediately and directly for residential purposes or
- in the case of the assignment of the buyer, the building society sum or the amounts received on the basis of a loan are used immediately and directly for the assignee or his relatives within the meaning of Section 15 of the Tax Code or
- the building society saver or his / her spouse / partner who is not permanently separated has died or become unable to work after the conclusion of the contract , or
- the building society saver became unemployed after the contract was signed and the unemployment had existed for at least one year without interruption and still existed at the time of the early disposal.
Changes since 2009
Another prerequisite for entitlement to the house building premium for contracts concluded since January 1, 2009 is that
- the validation of the building society or credit at lending uses the sums received from the contract of the claims Bausparer immediately and directly residential or
- in the case of the assignment of the purchaser, the building society sum or the amounts received on the basis of a loan are used immediately and directly to build housing for the assigning person or their relatives within the meaning of Section 15 of the Tax Code .
A disposal without residential use is harmless if
- the building society saver had not yet reached the age of 25 when the contract was signed and the building society savings sum was available at the earliest seven years after the conclusion of the contract. Each building society saver can only have a single building society contract concluded before the age of 25 without using it for residential purposes.
- the building society saver or his spouse who is not permanently separated has died or become unable to work after the conclusion of the contract , or
- the building society saver became unemployed after the contract was signed and the unemployment had existed for at least one year without interruption and still existed at the time of the early disposal.
In such cases, entitlement to the house building bonus is limited to the last seven years of savings up to the time of the decision.
In the case of contracts concluded before January 1, 2009 in which at least one savings rate was paid in before 2009, nothing will change.
Cost of the house premium for the taxpayer
According to Section 7 WoPG, the federal government bears the full cost of the housing premium. The total costs actually incurred in recent years are listed in a table below.
| year | Expenditures in € million |
|---|---|
| 2005 | 492.7 |
| 2006 | 500.3 |
| 2007 | 453.3 |
| 2008 | 458.1 |
| 2009 | 440.1 |
| 2010 | 514.5 |
| 2011 | 434.7 |
| 2012 | 385.6 |
| 2013 | 357.5 |
| 2014 | 341.7 |
| 2015 | 379.0 |
| 2016 | 223.1 |
| 2017 | 183.2 |
| 2018 | 162.1 |
Individual evidence
- ^ Gerhard Kutzenberger: Codetermination of the shareholders. Duncker & Humblot, 1964, p. 46.
- ↑ Hans Arnold: How Much Unification Does Europe Need? Droste Verlag, Düsseldorf 2004. ISBN 3-7700-1180-5 . P. 72.
- ↑ "Anyone who builds a house does not make a revolution", Adenauer said. taz.de
- ↑ Federal budget 2007 - Section “Federal Ministry of Transport, Building and Urban Development” ( Memento of the original from September 24, 2015 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Federal budget 2008 - section “Federal Ministry of Transport, Building and Urban Development” ( memento of the original from September 24, 2015 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Federal budget 2009 - Section plan “Federal Ministry of Transport, Building and Urban Development” ( Memento of the original from June 17, 2009 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Federal budget 2010 - section “Federal Ministry of Transport, Building and Urban Development” ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.
- ↑ Federal budget 2011 - Section “Federal Ministry of Transport, Building and Urban Development” ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.
- ↑ Federal budget 2012 - Section “Federal Ministry of Transport, Building and Urban Development” ( Memento of the original from September 24, 2015 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (PDF file; 1.41 MB)
- ↑ Federal budget for 2011 (PDF file; 8.96 MB)
- ↑ Federal budget for 2012 (PDF file; 14.5 MB)
- ↑ Federal budget for 2013 (PDF file; 14.0 MB)
- ↑ Budget accounts of the federal government 2014 (PDF file; 12.3 MB)
- ↑ Federal budget accounts 2015 , p. 1360 (PDF file; 12.3 MB)
- ^ Federal budget accounts 2016 , p. 1364 (PDF file; 12.7 MB)
- ↑ Budget accounts of the federal government 2017 , p. 1405 (PDF file; 13.7 MB)
- ^ Federal budget account 2018. (PDF file) p. 277 , accessed on September 6, 2019 .
Legal sources
- Text of the Housing Premium Act
- Text of the ordinance for the implementation of the Housing Construction Premium Act
