Forward-looking housing models and investment in employee housing should continue to provide financial relief for employees and companies in the future. The construction of employee housing is also intended to counteract the housing shortage and relieve the housing market. Thus, the area of "employee housing" is increasingly coming into focus in the real estate and housing industry. Not least since the new regulation of the tax treatment of the "non-cash benefit" as of January 1, 2020 and the elimination of back tax payments when an employer moves into and occupies a subsidized apartment.
In the study "Employee housing - the 'battle for brains' goes through housing", researchers from the Berlin research and consulting institute Regio Kontext present different models for business and housing companies and describe how they can successfully invest in the area of "employee housing" and benefit from mergers and cooperations. Whether with the formation of building communities of small and medium-sized companies or through mergers of business and housing companies as well as cooperation with cooperatives, the design options are diverse.
Using specific case studies from Germany, the study presents ideas on how housing companies can become more involved in the area of "employee housing" and what sustainable housing models can look like that combine the areas of living and working, even outside of metropolitan areas and major cities. It also breaks down the prerequisites for the various models and collaborations and identifies their possible consequences, for example in tax and tenancy law.
Source: GdW
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