Small federal savings premium on Bausparen and on the “ersten Erwerb von Anteilen an Bau- und Wohnungsgenossenschaften” (§ 2 Abs. 1 Nr. 2 WoPG). Relevant as a modest, low-friction top-up for members building up the equity for genossenschaft-shares.
- Premium: 10 % of eligible expenditure, on at most €700/yr (single) or €1,400/yr (jointly assessed spouses) → max €70 / €140 per year.
- Income gate: zu versteuerndes Einkommen ≤ €35,000 single / €70,000 joint (§ 2a).
- Who: unbeschränkt steuerpflichtige natural persons aged 16+ (or full orphans); not for amounts already subsidised as vermögenswirksame Leistungen.
- Use: the money must go “unverzüglich und unmittelbar zum Wohnungsbau”; the first purchase of co-op shares counts as such by law, so the premium is kept without further proof of building. (Seven-year lock only for pre-2009 contracts.)
- Path: claimed via the Bausparkasse / co-op “Prämienantrag” per savings year, paid out on wohnwirtschaftliche Verwendung.
- Kumulierung: freely stackable with wohn-riester, kfw-134 and state Genossenschaftsanteil grants — no cap rules interact.
Related
- genossenschaft-shares — what the savings buy
- kfw-134, wohn-riester — the larger federal instruments for the same shares
- eg-cooperative — the only entity form whose equity qualifies