She was one of the largest subsidies in the history of the Federal Republic: the housing allowance. To great regret of many farm house there since 2006 they no longer work. What hardly anyone knows: For houses in other EU countries, there is the allowance still available. But only under certain conditions
The domestic revenue was a ruling by the European Court of Justice (ECJ) has flexed that a restrictive regime for Eigenheimzulage against the imperative of free movement of workers and freedom of establishment had (Az. C-152/05). Because this support was for illegally in another Member State, the property is excluded.
Germany had unsuccessfully argued that the conditions are limited by the objective justification for housing in Germany to promote. The motif is in the opinion of the Court reached the same but if a resident chooses to live in Mallorca or in Tuscany and in Emden not justified.
So was Germany against EU law and must now be open in all cases, the manufacture or purchase in another EU or EEA country (Liechtenstein, Iceland, Norway), this foster homes and condominiums, if the object itself is used .
This shift of the tax authorities can property owners with residences across the border the way, now even use, although the Eigenheimzulage long since been abolished and is now also no longer inadmissible preferred or disadvantaged. For old cases can now support it later on, such as the residence in South Tyrol or the apartment on the Cote d'Azur. There is also no strong responses existed, since the tax is still nothing has shipped.
If the former construction or purchase for the home from years abroad before 2006 dated, there is the allowance at the request now for eight years. Basically, the fundamental right to child allowance and even if the date of purchase or construction before 1 Was in January 2007. Then, the application for promotion to the tax and still be asked. Plays no role in self-built residences, when the completion is made. Therefore, there is even more encouraging if the house until 2009 because trödelnder craftsmen will be ready. Decisive is the date of the former building.
However, there is no support for a vacation or weekend homes or rented houses, which was also in the domestic excluded. The home must be outside of the family itself or relatives free of charge.