Field help:
Do you want to claim expenses for energy efficiency measures? (Form Energy-efficiency Measures)
The climate protection programme supports the energy-efficient renovation of buildings. Among other things, the following are eligible for funding:
- Thermal insulation (walls, roof surfaces, ceilings)
- Renewal of windows, doors, ventilation and heating systems
- Installation of digital systems for optimising consumption
Since 2021, summer thermal insulation has also been eligible for funding (Renovation Measures Ordinance (ESanMV) Form 4a).
The tax reduction under sect. 35c only applies if certain minimum technical requirements are met and a statement from specialist companies or energy consultants is submitted.
The requirements for the certification of specialist companies or energy advisors are specifically defined in the letter of the Federal Ministry of Finance (letter of the Federal Ministry of Finance (BMF) dated 15.10.2021).
From 2023, changes have been made to the funding of individual measures, such as the removal of support for gas-fired heating systems. The requirements for biomass heating systems have also been tightened. These rules apply from the tax year 2023 for measures from 31 December 2022 (Federal Ministry of Finance's (BMF) letter dated 26.01.2023).
The tax reduction is only granted when the measure has been completed and paid for in full (Federal Fiscal Court's (BFH) ruling of 13.08.2024, IX R 31/23).
