Values
that endure.
Investing with the future in mind.
A condominium is more than just a real estate acquisition: it is an investment of enduring value – and a property situated in a location with enormous potential. With BUWOG ARBOR, a residential development is being built in Berlin-Köpenick that sensibly combines a prime location, contemporary design and a carefully curated range of amenities.
For investors, this presents an opportunity for an investment that combines substance with sustainability. We illustrate the benefits this brings and the tax advantages that may arise from it with examples on the following pages. For further details, please consult your tax adviser.
A location that does so much more.
And one that continues to grow alongside Berlin.
When it comes to an investment, it’s not just the apartment itself that counts, but also the neighbourhood in which it is located. Treptow-Köpenick is one of the Berlin districts that really stands out in this respect: with population growth, a high quality of life, plenty of water and greenery, yet proximity to formidable economic and technology hubs such as Adlershof and Grünheide. This establishes ideal conditions for sustained high demand.
Treptow-Köpenick is growing more rapidly than any other district.
In 2024, 297,236 people lived in the district – that was the strongest population growth of all of Berlin’s districts. By 2040, the highest population growth in Berlin is also expected here: +9.6 percent.
Source: IBB Housing Market Report 2025
Influx to the area points to sustained demand.
In 2024, Treptow-Köpenick recorded total net migration of +3,886 people. Influx from other districts of Berlin was
particularly strong: +4,652 people – the highest number in Berlin.
Source: IBB Housing Market Report 2025
Tesla vis-à-vis and in Grünheide
The Gigafactory Berlin-Brandenburg in Grünheide is Tesla’s first production facility in Europe. Hundreds of thousands of Model Y vehicles and millions of battery cells are manufactured there. Tesla is also setting up a new European development centre directly opposite our project. For southeast Berlin, these represent additional industrial and employment-related locations in the immediate and wider vicinity
Source: Tesla, Gigafactory Berlin-Brandenburg
Overall, Berlin remains a market with significant rental pressure
Across Berlin, new rental agreements in 2024 averaged 15.79 EUR/m², whilst existing rents were significantly lower.
This growing gap demonstrates just how high the pressure on the rental housing market continues to be.
Source: Berlin Hyp/CBRE Housing Market Report Berlin 2025
Asking rents are rising particularly rapidly here
The average asking rent in Treptow-Köpenick rose to €15.60/m² in 2025. This represents an increase of eight percent compared to the previous year – according to the IBB, the highest percentage increase of all Berlin districts.
Source: IBB Housing Market Report 2025, (Note: The asking rent = the rent as advertised, not the existing rent)
Plenty of green, plenty of water – and plenty of Berlin
Covering 18.9 percent of Berlin’s total area, Treptow-Köpenick is the capital’s largest district. At the same time, it is
home to 41 percent of Berlin’s woodlands and the city’s largest body of water. It is precisely this blend of nature, open space and favourable transport links that makes the district an especially attractive place to live.
Source: District Office Treptow-Köpenick/Statistical Office Berlin-Brandenburg
Adlershof offers a strong environment for business and innovation
The nearby Science and Technology Park Berlin Adlershof, home to approximately 1,300 companies, 18 scientific institutions and some 29,600 employees – ranging from high-tech and photonics to IT and media. With WISTA as the central location developer and projects such as the “House of Games Berlin” with Ubisoft, the environment
is dynamic and geared towards the future.
Source: WISTA Management GmbH, Last updated 31.12.2025
Secure maximum benefits in new-build rental property now.
Declining balance depreciation of five percent
The purchase of residential property as a capital investment is a sensible investment that can offer tax benefits. The tax authorities now allow buyers who rent out their home the option of declining balance depreciation.
A depreciation allowance of five percent can now be applied to the depreciable investment expenses incurred (or to the residual value in subsequent years).
Have a look at the sample calculation of how you can benefit from the declining balance depreciation:
Cumulative depreciation by comparison
(Example: € 500,000 total purchase price, € 400,000 thereof depreciable building and ancillary acquisition costs, observation period: ten years from acquisition)
With € 400,000 in depreciable investment costs, the investor can write off € 20,000 (five percent of € 400,000) for tax purposes in the first year, in the second year, € 19,000 is then depreciable (€ 400,000 minus the € 20,000 from the first year = € 380,000 residual value; five percent of this). Within five years of completion/ acquisition of the property, the investor can thus claim around € 90,500 for tax purposes.
This results in various advantages for the buyer as a lessor:
- Faster refinancing of investment costs
- Reduction of the tax burden in the early years
- Improvement in liquidity
This noticeably increases the profitability of real estate investments.
At the same time, you as an investor remain as flexible as possible. You can switch to straight-line depreciation at any time if this is more favourable for you from a tax perspective. This allows you to optimally adjust your depreciation over the entire useful life of the property.
What conditions have to be met?
- The declining balance method of depreciation only applies to apartments.
- The purchase must be in the year of completion and the purchase agreement must be in the qualifying period (after 30 September 2023 and before 1 October 2029).
- The property must be rented out and may not be used by yourself.
Consult your tax advisor about what these new possibilities mean for you. We will be pleased to show you suitable properties.
Additional information concerning capital investment can be found here:
Privatanleger | BUWOG Bauträger GmbH
Are you interested in the BUWOG ARBOR project?
Please ask our sales team to add you to the list.