Field help:
(2023)
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).
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).
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.
