Field help:
(2022)
Thermal insulation of ceilings
In the case of the thermal insulation of top floor ceilings, the first-time installation, replacement or renewal of exterior building components of existing buildings are eligible for tax incentives. This includes, among other things, the insulation of the
- insulation of the top floor ceilings to undeveloped attics,
- basement ceilings,
- ceilings to unheated rooms,
- floor ceilings downwards against outside air,
- floor surfaces against the ground.
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.
