(2022)
Which companies can issue a specialist certificate?
Any specialist company that meets the requirements of Section 2 of the "Energetische Sanierungsmaßnahmen-Verordnung ESanMV".
All companies operating in the following trades are considered "specialist companies":
- Masonry and concrete work,
- Plastering work,
- Painting and varnishing work,
- Carpentry and joinery work,
- Thermal, cold and sound insulation work,
- Stonemasonry and stone carving work,
- Well construction work,
- Roofing work,
- Plumbing work,
- Glazing work,
- Installation and heating work,
- Refrigeration engineering,
- Electrical engineering and installation,
- Metal construction,
- Stove and heating construction,
- Roller shutter and sun protection technology,
- Chimney sweeping, tiling, slab and mosaic laying work,
- Concrete stone and terrazzo production,
- Window installation (with appropriate specialisation).
Until 2021: Any person authorised to issue energy performance certificates under Section 21 EnEV. This group includes:
Energy consultants, i.e. energy consultants approved by BAFA for the "Energy Consulting for Residential Buildings" funding programme.
Energy efficiency experts listed for the KfW funding programme "Energy-efficient Construction and Renovation – Residential Buildings" (KfW programmes 151/152/153 and 430).
All other persons with authorisation to issue under Section 21 EnEV (e.g. due to a university degree in a relevant field as specified in Section 21 EnEV, combined with further training in energy-efficient construction).
The condition is that a person from the above group has been commissioned by the builder or the executing specialist company to provide planning support or supervision. The energy consultant's certificate must state the client. The existence of the authorisation to issue under Section 21 EnEV must be confirmed.
From 2022: Persons with authorisation to issue under Section 88 of the Building Energy Act (GEG), who have been commissioned by the company or the taxpayer to provide planning support or supervision of the energy measure.
Note: The regulation amending the Energetische Sanierungsmaßnahmen-Verordnung of 14 June 2021, BGBl. I p. 1780, adapted the ESanMV to the new Federal Funding for Efficient Buildings.
The Federal Ministry of Finance describes in detail the requirements for issuing such certificates in a decree (BMF letter of 31.3.2020, IV C 1 - S 2296-c/20/10003).
The costs for the energy consultant are to be considered at 50 percent of the expenses in the year the measure is completed, deviating from the general regulation, and not spread over three years. The costs for the energy consultant as well as the costs for issuing the certificate under Section 35c paragraph 1 EStG are each included in the maximum tax reduction amount of 40,000 Euro (BMF 14.1.2021, IV C 1 - S 2296-c/20/10004 :00, BStBl 2021 I p. 103 para. 50).
