Abbreviated form of legal source(s)
- EStG 2009
- ESanMV 2020
Description of support scheme
Individual measures to improve the energy efficiency of a building, which are older than 10 years, and replacement of a heating installation are tax deductible.
Amount
20 % of the expenses and at most, EUR 40,000 per residential property are tax deductible, spread over three years. (§ 35c par. 1 EStG 2009)
Addressees
Citizens paying taxes in Germany that renovate their own house ((§ 35c par. 1 EStG 2009).
Procedure
The deduction can be claimed for through the income tax declaration.
Competent authority
Federal Ministry of Finances