Field help:
(2020)
Digital systems for energy optimisation
The implementation of measures for operational optimisation through electronically controlled systems with the aim of improving energy efficiency is eligible for tax incentives.
The following list shows typical eligible measures for optimising energy operation and consumption:
- smart metres, measurement, control and regulation technology,
- system technology for data exchange,
- switching technology, door and drive systems,
- energy management systems, regulation,
- necessary electrical work for the implementation of the measure.
As a rule, the eligible expenses can be taken from the statement of the specialist company.
As proof, please submit the statement(s) from the specialist company carrying out the work in accordance with sect. 21 of the Energy Saving Ordinance (EnEV).
The tax reduction cannot be claimed if the expenses have already been taken into account as business expenses, income-related expenses (e.g. in the case of double household maintenance), special expenses or exceptional costs.