(2022)
What alternatives are there to tax incentives?
As an alternative to tax incentives, public building subsidy programmes can be used. These include, for example, low-interest loans or tax-free grants offered by the Kreditanstalt für Wiederaufbau (KfW Bank), the Federal Office for Economic Affairs and Export Control (BAFA), and state-owned development banks.
If you make use of one of these subsidy programmes, simultaneous tax incentives for the same energy renovation measure are not possible.
It is harmless if you have received grants solely for energy consulting. In this case, no tax reduction can be claimed for the costs of the energy consulting. However, for the energy measures carried out as a result of the energy consulting, for which no public subsidies were claimed, the tax reduction can be applied for.
