Energy refurbishment funding §35 c Income Tax Act

Hello Nauer,
thank you for the quick response! I have several offers from carpentry companies. However, there is no distinction between what is related to energy efficiency and what is not. It says something like: wooden roof structure, insulation, etc...
If only the actual costs related to increasing energy efficiency are eligible for tax benefits, then I would have achieved more in the end with the BAFA program, right? Here, at least the energy consultants said that the total project costs (including the new roof structure) are taken as a basis.
Thank you very much!
Jonas

Here, however, no distinction is made between what is of an energetic nature and what is not.

Then the subsidy according to the tax law is not your subsidy.

This will probably have to be planned and supervised by someone with relevant experience.

And that is why the Bafa funding fits better here, which is processed through the EB.
The income tax subsidy requires confirmation from the specialist contractor. The tax office does not have the technical expertise to assess the inclusion of additional measures.

Conversely, the EB is familiar with §35c because it is excluded there.

The tax incentive according to §35c Income Tax Act is actually mainly tailored to energy-related measures, and only the costs that demonstrably serve the energy improvement are promoted.

This is wrong! Also the so-called surrounding measures as well as the preparatory or follow-up work required for the energy measures fall under 35c.

This can also be nicely read in the BMF letter of 14.01.2021. In the annex to the mentioned BMF letter, the renewal of the roof structure is explicitly listed in section 2.

Is it not possible to present the project to the FA in advance and then have the funding confirmed if applicable? Thank you very much!

Above all, the funding at the tax office is limited to €40,000 per building, as well as, of course, the individually payable income tax amount over three years. The surplus is not paid out.