The housing construction premium is a state benefit to promote housing construction.
It amounts to 10% per year (until 2020: 8.8%) of your expenses for the promotion of housing construction. These are for example
- Payments into a building savings contract or
- Expenses for the first purchase of shares in a building and housing cooperative.
The maximum expenditure for the promotion of housing construction is
- 700 euros (until 2020: 512 euros) if you are single or
- 1.400 euros (until 2020: 1,024 euros) if you are married or have entered into a civil partnership.