(2022)
Which measures for energy-efficient building renovation are eligible for tax incentives?
The climate protection programme, with its expanded funding programmes, ensures that as many property owners as possible can invest in modernising their homes when needed. The following measures for energy-efficient building renovation are supported under the climate protection programme:
- Wall insulation
- Roof insulation
- Ceiling insulation
- Replacement of windows or external doors
- Renewal or installation of a ventilation system
- Renewal of the heating system
- Installation of digital systems for optimising energy operation and consumption
- Optimisation of existing heating systems.
In addition, energy-related construction supervision and specialist planning are eligible for tax incentives.
Technical minimum requirements apply to these measures, which must be met for funding. For this reason, the tax reduction under § 35c can only be claimed if a corresponding certificate is submitted with the tax return. The certificate can be confirmed by a specialist company or an energy consultant (a person authorised to issue certificates under § 21 Energy Saving Ordinance).
Admittedly, when thinking of energy measures, one primarily considers insulation, the renewal of windows and external doors, or the renewal of the heating system. It is somewhat less known that since 2021, "summer heat protection" is also eligible for funding. This is somewhat hidden in Appendix 4a to the ESanMV.
It specifically states: "Funding is provided for the replacement or initial installation of external sun protection systems with optimised daylight provision, for example through light guidance systems or radiation-dependent control. The requirements of DIN 4108-2:2013-02 for minimum summer heat protection must be met."
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