Field help:
(2023)
Digital systems for energy optimisation
The implementation of measures for operational optimisation through electronically controlled systems with the aim of improving energy efficiency is eligible for tax incentives.
The following list shows typical eligible measures for optimising energy operation and consumption:
- smart metres, measurement, control and regulation technology,
- system technology for data exchange,
- switching technology, door and drive systems,
- energy management systems, regulation,
- necessary electrical work for the implementation of the measure.
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.
Energy-efficient reorganisation measures:
Note: With the "Ordinance for amending the Energetic Renovation Measures" 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 "Second Ordinance Amending the Energy Efficiency Refurbishment Measures" makes adjustments to the "Federal Subsidy for Efficient Buildings (BEG) - Individual Measures" in tax law in order to ensure standardised funding. This includes the cancellation of support for gas-powered heat pumps, gas condensing boiler technology and gas hybrid heating systems. The requirements for buildings and heating networks will be adapted to the BEG subsidy conditions, and new specifications on the seasonal space heating utilisation factor and particulate matter will apply to biomass heating systems. This regulation will enter into force for the first time in the assessment period 2023 and applies to energy-related measures that begin on or after 31 December 2022 (letter of the Federal Ministry of Finance dated 26.01.2023).
