Reintroduction of Non-Profit Housing in Germany

The German government plans to reintroduce a new non-profit housing status (Neue Wohngemeinnützigkeit) through the Annual Tax Act 2024. This aims to create a new segment in the housing market for permanently affordable housing, complementing social housing. Companies engaging in this will receive tax benefits for providing affordable housing.

Record

• Jurisdiction Germany
• Category Housing and Real-Estate Regulation
• Legal stage government_proposal
• Binding status draft_legal_text
• Effective date 2025-01-01
• Source Bundesministerium für Wohnen, Stadtentwicklung und Bauwesen (BMWSB)