What is the funding amount for energy-efficient building renovation?

Tax incentives for energy-efficient renovation measures (§ 35c EStG)

Homeowners can claim a tax reduction under § 35c EStG for multiple individual energy-efficient measures, even if they are carried out independently of each other.

Amount of funding for energy-efficient renovation

For energy-efficient measures on owner-occupied property, 20% of the costs, up to a maximum of 40.000 Euro per property, are eligible for tax relief. The tax reduction is spread over three years:

• Year 1 and 2: 7% of the costs each year, up to 14.000 Euro per year
• Year 3: A further 6%, up to 12.000 Euro

The deduction is made directly from the tax liability, not from the taxable income.

Construction supervision and specialist planning: 50% deductible

For specialist energy planning and construction supervision by a certified energy consultant, 50% of the costs can be deducted from the tax liability.

You can find suitable experts at:
www.energie-effizienz-experten.de

Important conditions for the tax deduction (FG Hamburg, judgement of 06.08.2024, ref. 1 K 73/24)

• The funding can only be granted if the taxpayer has a sufficient tax liability in each of the three funding years.
• If the tax is less than the maximum deductible amount (e.g. under 14.000 Euro in the first year), the funding will be reduced accordingly.
• An extension of the funding period beyond three years is not possible.