Field help:
(2023)
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.
Tip: Since 2021, "summer thermal insulation" has also been eligible for subsidies. This is somewhat hidden in Annex 4a of the ESanMV. It specifically states: "Funding is provided for the replacement or first-time installation of external sun protection devices with optimised daylight supply, for example, via light control systems or radiation-dependent control. The requirements of DIN 4108-2:2013-02 for minimum summer heat protection must be met."
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.
