Musketier
2020-02-27 09:34:15
- #1
At the turn of the year, a new subsidy for energy-efficient building renovation was introduced.
The legal basis is §35c Income Tax Act ( https://WWW.Gesetze-im-Internet.de/Einkommensteuergesetz/__35c.HTML )
Regulation on the determination of minimum requirements for energy measures, Federal Law Gazette 2020 I, p. 3
- There are tax reductions for private individuals for energy measures on owner-occupied residential property
- 7% of expenses in the first two years, maximum of €14,000 each
- 6% of expenses in the third year, maximum of €12,000
Requirements:
- Implementation of the measures by a specialist company (according to separate regulation)
- Proof of the measures by a certificate from the specialist company according to the officially prescribed template
- Payment on account
- Use exclusively for own residential purposes in the respective calendar year
No entitlement insofar as:
- Expenses represent business expenses or income-related expenses
- Use of the tax reduction for craft services § 35a Income Tax Act
- publicly funded measures (low-interest loans or grants)
The last point is likely to result in a very low number of claims.
But maybe it will still help one or another renovator.
The legal basis is §35c Income Tax Act ( https://WWW.Gesetze-im-Internet.de/Einkommensteuergesetz/__35c.HTML )
Regulation on the determination of minimum requirements for energy measures, Federal Law Gazette 2020 I, p. 3
- There are tax reductions for private individuals for energy measures on owner-occupied residential property
- 7% of expenses in the first two years, maximum of €14,000 each
- 6% of expenses in the third year, maximum of €12,000
Requirements:
- Implementation of the measures by a specialist company (according to separate regulation)
- Proof of the measures by a certificate from the specialist company according to the officially prescribed template
- Payment on account
- Use exclusively for own residential purposes in the respective calendar year
No entitlement insofar as:
- Expenses represent business expenses or income-related expenses
- Use of the tax reduction for craft services § 35a Income Tax Act
- publicly funded measures (low-interest loans or grants)
The last point is likely to result in a very low number of claims.
But maybe it will still help one or another renovator.