(2023)
What conditions must be met to claim the tax reduction?
You can benefit from the tax incentives for energy efficiency measures under section 35c of the Income Tax Act if the property is used for your own residential purposes or provided free of charge to other persons.
To receive the tax incentives, the following conditions must also be met:
- The property must be located in Germany or the EU/EEA.
- At the start of the measures, the flat or residential building must be at least 10 years old.
- A certificate under section 21 of the Energy Saving Ordinance from a specialist company or energy consultant must be available.
The certificate is generally issued for the owner(s) of the residential building/flat. You must also have received an invoice showing the eligible energy efficiency measures, the work carried out by the specialist company, and the address of the property in question.
The tax reduction depends on the payment being made to the account of the service provider. No tax reduction is granted for cash payments, cash deposits, partial cash payments, or cash cheques.
