Abbreviated form of legal source(s)
- EStG 2009
- ESanMV 2020
Description of support scheme
House owners can deduct 20 % of the costs from the installation of new renewable heating systems from their income tax (ESanMV 2020; §35c EStG 2009).
Amount
20 % of the expenses and at most, EUR 40,000 per residential property are tax deductible, spread over three years. ((§35c, para. 1, EStG 2009)
Addressees
Citizens paying taxes in Germany who renovate their own house (§35c, para. 1, EStG 2009).
Procedure
The deduction can be claimed for through the income tax declaration.
Competent authority
Federal Ministry for Finances