Reltaw2021
2021-06-16 13:23:13
- #1
EDIT: Unfortunately, I am unable to attach the PDF. I will try again later!
Dear congregation!
As you can see from the attachment, a legal change has been enacted.
With my layman's understanding, I would describe the legislative amendments in the attachment as relevant for private construction projects. Although the title refers to renovations and not new buildings, the legal text then only concerns permanently occupied residential houses—thus excluding churches, commercial enterprises, clubhouses, etc.
Why do I expect this to improve our position? Because similar to the previous regulation concerning craftsman invoices for household-related services, which reduce taxes, the circle of "specialist companies" has now been expanded to include several professional groups that are significantly more distant from the previous ones. In the future, invoices from window builders and even well diggers (!) can be submitted to the tax office, provided their trade serves energy/heat savings. The possible specialist companies are listed by name in the law.
Therefore, I suggest that invoicing for typical work serving energy efficiency be prepared separately as much as possible, similar to the fictional invoice for the KfW energy consultant employed in the house of the house builder.
The second major change, which will take effect from 01.04.2021: The COOLING (active and passive) of living spaces is now also eligible for support.
Has anyone already made use of this legislative amendment? Did anyone know about it and can speak from experience? I think the first beneficiaries of the new legal situation will only emerge in March 2022. But maybe one of those assembled here, as a tax specialist, has already attended training, etc. on this. My house-building company certainly didn’t know anything about it, which gives me the impression that one can only benefit from the new law through personal initiative. Because apart from us home builders and tax advisors, no one benefits from it.
Regards, Reltaw
Dear congregation!
As you can see from the attachment, a legal change has been enacted.
With my layman's understanding, I would describe the legislative amendments in the attachment as relevant for private construction projects. Although the title refers to renovations and not new buildings, the legal text then only concerns permanently occupied residential houses—thus excluding churches, commercial enterprises, clubhouses, etc.
Why do I expect this to improve our position? Because similar to the previous regulation concerning craftsman invoices for household-related services, which reduce taxes, the circle of "specialist companies" has now been expanded to include several professional groups that are significantly more distant from the previous ones. In the future, invoices from window builders and even well diggers (!) can be submitted to the tax office, provided their trade serves energy/heat savings. The possible specialist companies are listed by name in the law.
Therefore, I suggest that invoicing for typical work serving energy efficiency be prepared separately as much as possible, similar to the fictional invoice for the KfW energy consultant employed in the house of the house builder.
The second major change, which will take effect from 01.04.2021: The COOLING (active and passive) of living spaces is now also eligible for support.
Has anyone already made use of this legislative amendment? Did anyone know about it and can speak from experience? I think the first beneficiaries of the new legal situation will only emerge in March 2022. But maybe one of those assembled here, as a tax specialist, has already attended training, etc. on this. My house-building company certainly didn’t know anything about it, which gives me the impression that one can only benefit from the new law through personal initiative. Because apart from us home builders and tax advisors, no one benefits from it.
Regards, Reltaw