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Field help: (2022) Renewal or installation of a ventilation system

This text refers to the Steuer 2022. You can find the version for the Steuererklärung 2024 at:
(2024): Renewal or installation of a ventilation system

The renewal or installation of a ventilation system is eligible for tax incentives. The following systems are eligible:

  • demand-controlled central exhaust air systems,
  • central, decentralised or room-by-room systems with heat exchangers
  • compact units for energy-efficient buildings
  • compact units with air-to-air/water heat pump

The ventilation systems must comply with the requirements of the Ecodesign Directive on the Ecodesign of Domestic Ventilation Systems applicable at the time of installation.

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.

Note: With the ordinance for amending the Energetic Renovation Measures Ordinance dated 14.06.2021, BGBl. I p. 1780, the ESanMV was adapted to the new federal funding for efficient buildings. The requirements for issuing the statements are described in detail by the Federal Ministry of Finance in a decree (letter of the Federal Ministry of Finance (BMF) dated 15.10.2021).