Field help:
(2021)
Thermal insulation of roof surfaces
In the case of thermal insulation of roof surfaces, the first-time installation or renewal of exterior components of existing buildings is eligible for tax incentives. This includes, among other things, the insulation of
- Pitched roofs and the related valley beams,
- Roof surfaces of dormers,
- dormer cheeks,
- Flat roofs.
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.
