Field help:
(2023)
Installation or replacement for summer thermal protection
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.
As proof, please submit the certificate(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 management), special expenses or exceptional costs.
