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Field help: (2024) Renewal or installation of a ventilation system

This text refers to the Steuererklärung 2024. You can find the version for the Steuererklärung 2025 at:
(2025): 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.