Enter here the start date of the energy measure.

The following applies to the start date of the energy-efficiency measure:

• for measures for which a building permit is required, the date on which the application for a building permit was submitted is considered,
• for measures that do not require a building permit and for which construction documents must be submitted, the date on which the construction documents were submitted is considered,
• for other measures that do not require a permit or notification, the actual start date of construction work on site is considered.

The expenses for issuing a technical certificate can also be claimed for tax purposes.

The statement of the energy measure can be confirmed by a specialist company or an energy consultant (a person authorised to issue statements in accordance with § 21 of the Energy Saving Ordinance).

The installation or replacement of roller shutters and external shading elements is considered summer thermal insulation.

The eligible expenses can generally be taken from the certificate of the specialist company.

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 management), special expenses or exceptional costs.

Enter the name of the specialist company that carried out the energy measure.

The specialist company or an energy consultant issues the certificate, which you must submit to your tax office.

Specialist firms that are working in the field of building renovation are entitled to issue the technical certificate. In addition, the certificate can also be issued by an energy advisor (a person authorised to issue energy performance certificates in accordance with sect. 21 of the Energy Saving Ordinance).

The certificate is always issued to the owner(s) of the residential building or flat.

Flat owners' associations: If energy measures are carried out on a building consisting of several owner-occupied flats, a separate certificate must be issued for each individual flat.

Enter here the end of the energy measure.

The tax reduction can only be claimed when the energy-saving measure has been completed and you have a corresponding technical certificate from a specialist company or energy consultant.

If the energy efficiency measure is only completed in the year 2024, the expenses can be claimed for tax purposes only in the next year.

In the case of thermal insulation of walls, the first-time installation or the renewal of exterior building parts of existing buildings are eligible for tax incentives. This includes, among other things

• insulation of exterior walls,
• сore insulation for double-shell brickwork,
• insulation of exterior walls of monuments and buildings worthy of preservation,
• interior insulation of half-timbered exterior walls and renovation of infill walls,
• insulation of wall surfaces against unheated rooms,
• insulation of wall surfaces against the ground./li>

As a rule, the eligible expenses can be taken from the statement of the specialist company.

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.

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.

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.

In the case of the thermal insulation of top floor ceilings, the first-time installation, replacement or renewal of exterior building components of existing buildings are eligible for tax incentives. This includes, among other things, the insulation of the

• insulation of the top floor ceilings to undeveloped attics,
• basement ceilings,
• ceilings to unheated rooms,
• floor ceilings downwards against outside air,
• floor surfaces against the ground.

As a rule, the eligible expenses can be taken from the statement of the specialist company.

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.

As part of the windows and / or external doors renovation, the first-time installation of external doors, windows and French doors, including external sun protection devices, is eligible for tax incentives.

Renewal and replacement are eligible, provided that the minimum requirements for energy efficiency are met. This applies to the following areas:

• windows, balcony and patio doors with multi-pane insulating glazing
• low-barrier or burglar-resistant windows, balcony- and terrace doors
• strengthening of windows and box-type windows as well as windows with special glazing
• roof windows
• replacement of windows on historical buildings or buildings worthy of preservation
• strengthening of windows on historical buildings or buildings worthy of preservation
• external doors of heated rooms

As a rule, the eligible expenses can be taken from the statement of the specialist company.

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:

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.

As a rule, the eligible expenses can be taken from the statement of the specialist company.

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.

Renewal of the following heating systems is eligible for tax incentives:

• solar collector systems
• biomass systems
• heat pumps
• gas condensing technology ("Renewable Ready")
• hybrid systems
• fuel cells
• mini combined heat and power (CHP) (combined heat and power plants)
• connection to a heating network

As a rule, the eligible expenses can be taken from the statement of the specialist company.

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:

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.

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:

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.

Energy-efficient reorganisation measures:

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.

Enter the expenses that you incurred because an energy consultant was commissioned with the planning or supervision of the energy measure.

The expenses for energy consultants who are approved by the Federal Office of Economics and Export Control (BAFA) as professionally qualified for the incentive programme "Energy Consulting for Residential Buildings" and the expenses for energy efficiency experts who are listed for the KfW incentive programme "Energy-efficient Construction and Refurbishment - Residential Buildings" (KfW programmes no. 151 / 152 / 153 and 430) will be taken into account.

When installing a gas condensing boiler that is prepared for the integration of renewable energies, a tax reduction can only be taken into account once proof of hybridisation has been provided.

Proof of the implementation of hybridisation must be provided in accordance with the requirements of annex 6.4 of the Energetic Renovation Measures Ordinance.

Please enter your own expenses resulting from natural disasters (e.g. earthquakes, floods, storms, hail, etc.) as well as expenses due to care costs that can be taken into account as exceptional costs here.

These amounts may then not be additionally claimed in the exceptional costs section.

The tax office will then take these amounts into account accordingly.