Ehegattenschaukel – The Best Tax-Saving Model for Couples?

Ehegattenschaukel – the best tax-saving model?

If you own property in Germany, you should know a tax loophole that is as inconspicuous as it is clever: the Ehegattenschaukel („spouse swing“).

It's legal. It's boring. And it's brilliant.

What is the Ehegattenschaukel?

The Ehegattenschaukel allows married partners to sell a property to each other tax-free after 10 years – without transfer tax. The key point: depreciation is restarted from scratch based on the new purchase price.

Example: Partner A buys a property for €400,000, of which €320,000 is building value. After 10 years they sell to Partner B for €700,000. The new building value is now €560,000. Instead of €6,400 per year as before, €11,200 can now be depreciated each year. That adds up to tens of thousands of euros more in tax benefit over the years.

Why does it work?

• New depreciation base – With the sale after 10 years, the building value for AfA is reset. Result: significantly higher depreciation.
• Interest deduction – If Partner B finances the purchase with a bank loan, the interest is fully tax-deductible. In practice, both partners can be named in the loan agreement without invalidating the structure.

The aim is to increase costs on paper while rental income stays the same. The tax office effectively funds the difference.

Numbers example

First purchase (Partner A): €400,000 → €320,000 building value

Sale (Partner B): €700,000 → €560,000 building value

Depreciation

• Before: 2% of €320,000 = €6,400/year → €64,000 over 10 years
• After: 2% of €560,000 = €11,200/year → €112,000 over 10 years
• Extra depreciation: €48,000

Interest deduction

A loan of €700,000 at 3.2% interest means €22,400 per year – also tax-deductible.

Who is it for?

• Married couples with long-term property investments
• Investors who want to optimise their tax burden
• Owners who want to restructure property within the family in a smart way

Conclusion: Boring, legal, lucrative

The Ehegattenschaukel isn't a dance – but it's a tax knight's move for savvy property owners. Anyone who uses this model benefits from fresh depreciation, interest deduction and saves transfer tax in the process. Ehegattenschaukel: how property investors use one of the best tax-saving models.

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