Converting a Garage into Living Space in Erlangen: Permits & Taxes
Converting a Garage into Living Space in Erlangen in 2026: BayBO Building Permits, Change of Use, Taxes, and Practical Tips for Garage Conversions Explained.
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MYHOME REAL ESTATE - THE ORIGINAL SINCE 2014
Building a garden shed or tool shed in your own yard sounds straightforward. And often it is-provided the requirements of the Bavarian Building Code are met. However, the 75-cubic-meter exemption from planning procedures is just one of several relevant limits. Anyone planning to build a garden shed in Roth should be familiar with setback requirements, usage regulations, and zoning plan stipulations before driving in the first screw.
Art. 57 of the Bavarian Building Code contains a list of projects that are exempt from the permit process-meaning they may be constructed without a building permit application and without an official approval process. For outbuildings within the inner area of a zoning plan or in de facto residential areas, the following applies:
Art. 57(1)(1) BayBO: Buildings with a gross floor area of up to 75 m³ (for residential buildings: 75 m³) are exempt from the permit process if they are part of an existing building and are located within an inner area.
The gross floor area (GFA) is calculated according to DIN 277: floor area multiplied by the height of the building (from the top edge of the floor slab to the top edge of the roof structure). For a typical garden shed with a floor area of 12 m² and a volume extending up to the roof slope of approximately 4.5 to 5 m, the result is:
Even a garden shed with a floor area of 20 m² and a wall height of 3 m plus a gable roof comes to around 68 to 72 m³ and is still below the limit. With a flat roof measuring 20 m² × 3 m = 60 m³. So anyone planning a larger garden shed-say, 25 m² of floor area or more-should calculate the volume in advance or have it calculated.
The gross internal volume (BRI) calculation should always be performed in accordance with DIN 277: All enclosed areas are taken into account by multiplying the gross floor area by the gross height. Anyone planning a garden shed with a large-volume gable roof and a converted attic can quickly exceed 75 m³-even if the floor area is only 18 m². In such borderline cases, it is worth submitting a brief, written preliminary inquiry to the Roth City Planning Office to be on the safe side. The authority typically provides an informal assessment within 1 to 2 weeks.
It should also be noted that even if the individual garden shed is under 75 m³, it may trigger a comprehensive assessment when considered together with other ancillary buildings on the property that do not require planning permission. The Bavarian Administrative Court in Munich has clarified in several rulings (including BayVGH 2 BV 20.2543) that multiple buildings exempt from planning procedures are assessed together under building regulations-if their combined impact exceeds the floor area ratio specified in the zoning plan.
Note: Exempt from planning procedures does not mean exempt from regulations. Even a garden shed under 75 m³ must comply with all substantive provisions of the BayBO, particularly regarding setback distances, fire safety, and prohibited uses.
| Garden Shed Type | Floor Area | Approx. Volume | Turnkey Cost | Requires Permit? | Value Appreciation |
|---|---|---|---|---|---|
| Simple tool shed | 6-9 m² | 20-30 m³ | €1,500-4,000 | No (< 75 m³) | €1,000-3,000 |
| Standard wooden garden shed | 12-16 m² | 35-55 m³ | €4,000-9,000 | No (< 75 m³) | €3,000-6,000 |
| High-quality garden shed (home office) | 20-25 m² | 60-80 m³ | €12,000-25,000 | 75 m³ and up: Yes | €8,000-18,000 |
| Sauna/pool house | 15-20 m² | 40-60 m³ | €15,000-35,000 | Usually no | €10,000-20,000 |
| Garden shed with electrical connection | 12-20 m² | 35-65 m³ | €6,000-14,000 | No (< 75 m³) | €4,000-10,000 |
Source: Roth Appraisal Committee, Annual Report 2025; Price indicators from garden shed specialty retailers in Bavaria, Q1 2026; IVD Middle Franconia Market Report 2025.
Value appreciation occurs primarily when the garden shed is of high quality (wood instead of a metal kit), adds usable living space (home office, studio, hobby room), and is integrated into the overall property. A cheap prefabricated kit from a home improvement store adds little value; a handcrafted wooden shed with insulation, electrical wiring, and an attractive design, on the other hand, is in high demand among buyers.
Even a garden shed that does not require a building permit must comply with setback requirements. The key regulations:
Art. 6, Para. 9, Sent. 1 BayBO (privileged boundary construction): Buildings with a floor area of up to 50 m² and a wall height of up to 3 m may be erected at the property boundary without a setback if:
For larger garden sheds (over 50 m² floor area or over 3 m wall height), the standard setback of 3 m from the neighbor’s boundary applies.
Zoning Plan Provisions: Many residential areas in Roth have older zoning plans that explicitly regulate ancillary structures. These plans specify, among other things, the floor area ratio (FAR), the maximum size of ancillary structures, or the distance from the main building. Taking a look at the zoning plan at the Roth City Planning Office is a 15-minute investment that prevents costly mistakes.
Green spaces and allotment gardens: Separate regulations apply to areas designated solely as green space (public green zones, allotment gardens under the Federal Allotment Garden Act). According to § 3 BKleingG, allotment garden sheds may have a maximum floor area of 24 m² and may only be used for storing garden tools and for recreational purposes-not for living in.
Electrical Connection and Fire Safety. Anyone equipping their garden shed with a 230-V electrical connection must hire an electrician to perform the installation and register the system with the utility provider (N-ERGIE for the Roth district). Self-installation without a professional is prohibited and may invalidate insurance coverage in the event of damage. Also note: A garden shed that is regularly used as a living space has increased fire safety requirements. At least one smoke detector (mandatory in Bavaria under Art. 46 BayBO) and, if necessary, a fire extinguisher must be provided.
Real estate transfer tax and property tax. Building a garden shed on an existing property does not trigger real estate transfer tax. The property tax on the land is generally not affected by a garden shed, as outbuildings in Bavaria are considered part of the real estate assets and only trigger an adjustment if an official revaluation is conducted by the tax office. However, if the property is sold, the garden shed must be taken into account as a value-adding factor in the asset-based valuation method.
> The valuation tool from leadmarkt.ch provides an initial assessment of how a garden shed affects the market value of your property in Roth-data-driven and free of charge.
Roth is situated between the foothills of the Jura Mountains and the Roth Basin, south of Nuremberg. The county seat offers high recreational value thanks to Lake Roth-a popular local recreation area with a swimming beach and bike path. This factor influences the real estate market: homes with attractively designed gardens, well-maintained garden features, and a high quality of living command higher prices in Roth than comparable properties lacking these qualities.
A high-quality garden shed contributes to the property’s livability and is therefore a real plus for the group of buyers who choose Roth as a place to live (families, commuters to Nuremberg seeking proximity to nature). Multifunctional garden sheds are particularly in demand, as they offer storage for bicycles and garden tools while also serving as a home office or recreation room.
The Roth City Planning Office is available for preliminary inquiries and provides information upon request regarding applicable zoning regulations. It is particularly worth reviewing the regulations in the established residential areas east of the Rednitz River (the Brunnau and Mühlreuth districts), where there are some restrictions on ancillary structures.
The Roth Expert Committee (2025 Annual Report) documents stable land prices in residential areas ranging from 180 to 320 euros/m²-a level that makes optimizing property use through garden sheds economically attractive.
A garden shed with a volume of up to 75 m³ is exempt from planning procedures in Roth-but not from regulations. Those who maintain required setbacks, comply with the zoning plan, and prioritize quality in materials and construction create real added value. The key difference: A garden shed used as a home office pavilion with electrical wiring and thermal insulation is a selling point; a cheap kit shed is not.
Before you invest, get a clear picture of your property’s current market value: The valuation tool from leadmarkt.ch shows you what added value a high-quality garden shed can realistically bring to your property in Roth-quickly and based on data.
A question that is being asked more and more frequently in Roth: Is it allowed to live in a garden shed permanently? The answer is clear-no, if the zoning plan designates the property as a purely residential area and the garden shed is not approved as a residential building.
A garden shed without a residential permit may not be used as a permanent residence. This means: no registration of primary residence, no permanent living facilities, and no designation as a dwelling. Anyone who violates this risks official orders and fines.
The situation is different for permitted weekend or occasional stays: The garden shed, as an outbuilding, may be used for recreational purposes as long as it is not permanently inhabited. In Roth and the surrounding district, the boundaries are defined by the respective zoning plans and the building inspection department of the Roth District Office.
Anyone who owns a plot of land in an allotment garden area (Federal Allotment Garden Act) is subject to even stricter rules: According to Section 3(2) of the Federal Allotment Garden Act (BKleingG), allotment garden sheds may have a maximum floor area of 24 m² and may not be used for permanent residence.
These rules are particularly relevant in Roth, as the proximity to the Franconian Lake District makes recreational properties more attractive and owners are increasingly looking to upgrade their garden sheds into vacation homes or home office retreats.
A garden shed intended for use as an office or home office needs more than just four walls and a roof. Electricity and an internet connection are now minimum requirements. What is permitted, and what must be registered?
Electrical Connection: A garden shed may be connected to the home’s electrical system. Underground cables must be grounded and protected by a ground-fault circuit interrupter (GFCI). Installation is usually carried out by a licensed electrical contractor, as DIN VDE 0100-700 (Outdoor and Ancillary Buildings) must be complied with. The utility provider (e.g., N-Ergie in parts of the Roth district) must be notified if there is a significant increase in the load on the house connection.
Internet connection: Internet access via the home network using a Wi-Fi repeater, powerline, or a dedicated fiber-optic cable is not a building code issue from a technical standpoint. However, when laying cables underground, the minimum burial depth (at least 60 cm) and the requirement for mechanical protection (corrugated conduit) must be observed.
Heating: An electric infrared radiant heater or a small infrared heater can be used without official approval. A gas or oil heating system would classify the garden shed as a boiler room requiring approval and trigger building code requirements (ventilation, safety distances).
Anyone who uses their garden shed as a permanent workplace should check with the Roth tax office to see if it qualifies as a home office for tax purposes. Since 2023, the following has applied: Even without a separate room in the residential building, a home office allowance of up to 1,260 euros per year can be claimed for tax purposes.
Compiled by the my-home.de editorial team in collaboration with regional real estate analysts. Data current as of May/June 2026.
According to Section 57(1)(1) of the Bavarian Building Code (BayBO), buildings in inner areas with a gross volume of up to 75 m³ are exempt from the permit process. A typical garden shed with a floor area of 3 × 4 m and a wall height of 2.5 m plus the roof has a volume of approximately 40-55 m³-which is below the limit. Important: Even buildings exempt from the permit process must comply with all substantive legal requirements.
No. A garden shed built on private property may not, as a general rule, be used permanently for residential purposes. It lacks the necessary building permit to be classified as a residential structure. Temporary use as guest accommodation is generally not permitted either and may result in action by building authorities.
For buildings with a floor area of up to 50 m² and a wall height of up to 3 m, a special setback rule applies under Art. 6, Section 9 of the Bavarian Building Code (BayBO): They may be built right up to the property line if the total length of the structure along the property line does not exceed 9 m. Larger garden sheds must comply with the standard setback requirements.
Significantly stricter rules apply in rural areas. A garden shed is generally not exempt from these rules (Section 35(1) of the German Building Code) and constitutes a “miscellaneous project” (Section 35(2) of the German Building Code) that must not conflict with public interests. In practice, applications for garden sheds in rural areas are usually denied.
In general, a neighbor has a legal right to take action under public law if the garden shed violates regulations designed to protect neighbors-particularly those regarding setback distances, fire safety, or zoning plan provisions. In the event of a violation, the neighbor may request that the local building authority intervene or, if a permit has been issued, file an objection.
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Content researched and verified by the my-home.de expert network - specialized in real estate sales, valuation, and market analysis in Nuremberg, Fürth, Erlangen, Schwabach, and Roth.
Note on content
This guide article serves as general information about the real estate market in Nuremberg and the surrounding region. It does not replace individual tax advice, legal advice, or expert valuation in specific cases. For binding information, please contact a tax advisor, attorney, or certified appraiser.
Market data, prices, and statutory provisions may change at short notice. Despite careful research, we assume no liability for the accuracy, completeness, or timeliness of the content.
Article as of June 7, 2026
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