Field help:
(2022)
Optimisation of existing heating systems
The optimisation of existing heating systems is only eligible for tax incentives if they are more than two years old.
Among other things, the following measures are eligible:
- the inventory and, if necessary, the analysis of the actual state,
- the implementation of hydraulic adjustment and
- the implementation of all necessary measures to improve energy efficiency on the entire heating system
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).
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).
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.
