Non-profit housing existed in Germany from 1940 to 1990, when it was abolished. Since then, its reintroduction has been a recurring political debate. Non-profit housing companies receive tax advantages but must permanently reinvest profits into their housing stock and keep rents permanently below market rates. The model is considered an important tool for creating long-term affordable housing not subject to the return pressures of the free market. Countries such as Austria and Switzerland serve as models, where non-profit housing organisations cover significant shares of the rental market. A renewed non-profit housing framework would particularly benefit cooperatives, municipal companies, and social organisations.