The Jahressteuergesetz 2024 (BGBl. 2024 I Nr. 387, 2024-12-02) added “die Förderung wohngemeinnütziger Zwecke; dies ist die vergünstigte Wohnraumüberlassung an Personen im Sinne des § 53” as § 52 Abs. 2 Satz 1 Nr. 27 AO, effective 2025-01-01.
- Who qualifies: any Körperschaft that can be gemeinnützig — e.V., gGmbH, Stiftung, and an eG — if the Satzung passes § 60a AO and § 55 AO (no profit distribution, nominal capital back, Vermögensbindung).
- Tenant gate: income ≤ 5 × Sozialhilfe-Regelsatz (6 × for Alleinstehende / Alleinerziehende), tested at the start of the tenancy only; asset test of § 53.
- Rent: must be “vergünstigt” — below market; no statutory percentage. Open question (not a fact): the AEAO application decree’s yardstick for “vergünstigt” was not verified today.
- Tax effect: exemption from Körperschaft- and Gewerbesteuer (§ 5 Abs. 1 Nr. 9 KStG, § 3 Nr. 6 GewStG); Spendenabzug for donors; no Grundsteuer relief for dwellings (§ 5 Abs. 2 GrStG); no investment grant or interest subsidy — GdW called it “only a partial contribution” and asked for a 1 % Zinsprogramm (2024-06-05).
- What it does for co-ops: little that § 5 Abs. 1 Nr. 10 KStG did not already give a Vermietungsgenossenschaft letting ≥ 90 % to members — but it lets an eG house non-member or mixed tenants and receive donations/foundation money.
Related
- eg-cooperative — already exempt via KStG § 5 Nr. 10; gemeinnützig is optional
- ev-association, gmbh-ggmbh-project, stiftung-owner — the forms that gain most
- belegungsbindung — the WoFG income gate that funding imposes, distinct from this tax gate
- soziale-wohnraumfoerderung — Bund–Länder framework where follow-up incentives would sit
- syndikat-haus-gmbh — Syndikat GmbHs are not gemeinnützig; Hausvereine may be
Programme map
Which money this form actually reaches. Terms live in the linked programme notes.
- What it unlocks: gemeinnützig-only grants (Aktion Mensch, stiftung-trias Zustiftungen); Länder may condition future lines on it. Open question (not a fact): no Land programme verified today that pays a Wohngemeinnützigkeit bonus; check soziale-wohnraumfoerderung and state notes.