The housing bonus (WoP) is apart from the home of one's own extra pay and the employee savings extra pay a column of the national housing promotion in the Federal Republic of Germany.

All have requirement on housing bonus in Germany unrestrictedly taxpayer persons starting from 16 years or full orphans independently of the age, if they carry building savings contributions out and do not exceed the revenue limits:

Maximum promotion

The premium is measured after in the savings year the carried out premium-favoured expenditures.

Are premium-favoured

A) Savings payments,

b) fortune-effective achievements of the employer if for it no employee savings extra pay is granted,

C) Asset interest,

D) separated deposited conclusion fees.

The expenditures of the premium-entitled are for each calendar year up to a maximum amount by 512 euro, premium-favoured with spouses together up to 1.024 euro. The housing bonus amounts to at present 8.8% of these expenditures.

Contributions at building societies are premium-entitled only if their sum amounts to in the savings year at least 50 euro.

The grant of housing bonus frees the building saver from the interest anticipated payment at asset interest.

Revenue limits

The revenue limit amounts to for unmarried ones 25,600 EUR, for married one 51,200 EUR (with Zusammenveranlagung). The income of the savings year which can be paid duty is determining. With spouses the income which can be paid duty is determining, which resulted in the case of a Zusammenveranlagung, or, if an assessment were not accomplished, one resulted in.

Premature order

Before expiration from seven years paid performed contributions back since conclusion of a contract if the building savings sum is partially disbursed completely or or completely or partially or if requirements from the savings agreement for building purposes are retired or beliehen (premature order), the housing bonus must be paid back. Innocuous is however the premature order, if

1. the building savings sum disbursed or the requirements from the contract and the building saver the received amounts beliehen to housebuilding is immediately and directly used or
2. in case of the transfer of the Erwerber the building savings sum or due to a lending received the amounts immediately and directly to housebuilding for the retiring or its member in the sense "§ 15 of the tax code uses or
3. the building saver or its spouse after conclusion of a contract, living of him not continuously separated, died or became completely disabled or
4. the building saver after conclusion of a contract became unemployed and unemployment at least one year long continuously existed and at the time the premature order still exists.

Related links

• Housing premium act

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