Private individuals who have their old building renovated by a specialist can receive a tax credit of up to €40.000. This is also a strong marketing argument for the finishing trade. (Photo: © dolgachov/123RF.com)
Read aloud:
Private individuals can receive a tax incentive of up to €40.000 for energy-efficient renovations to their homes. This tax benefit is available if a qualified tradesperson certifies the renovation.
Whether it is thermal insulation, a new heating system or new windows and doors: For energy-efficient renovations, there is a Tax bonus of up to 40.000 euros. You can 20 percent of the costs including VAT. Energy-related planning and construction supervision are also subsidized. Owners can deduct half of the costs directly, without having to spread them over several years.
Advantage: Unlike the Tax bonus on craft services The entire cost of the energy renovation, i.e. Materials and wages, will be credited. This will be Section 35c of the Income Tax Act (EStG) Just as with the tax bonus on craft services, a specialist company be commissioned.
The 20 percent can be spread over three years: in the year of the renovation and the year after, it is seven percent. In the third year, it is six percent. The state subsidizes a maximum of 200.000 euros of the renovation costs.
The tax incentive applies to energy-saving renovations that began on or after January 1, 2020. By law, the measures must be completed by the end of 2029.
Operations management
Operations management
Operations management
But you can only save taxes if you lives in the house himselfthat you want to renovate. There is no tax relief for rented or free apartments. In addition, the building must at least ten years old .
Owners must certificate drawn up according to an officially prescribed model (pdf) from the specialist company carrying out the work, which confirms compliance with the minimum technical requirements. On December 23, 2024, the Federal Ministry of Finance published the new model certificate.
energy consulting In addition, customers can also deduct the costs for energy-related construction supervision and specialist planning. Suitable consultants can be found at www.energie-effizienz-experten.de.
A family wants to have their single-family home insulated by a professional. The house was built in 1978 and is therefore well over ten years old. The insulation costs €30.000.
For energy-saving renovations, you can deduct €2.100 in the first two years and €1.800 in the third year, resulting in a total tax saving of €6.000.
At the Tax bonus on craftsmen's services Only labor costs can be taken into account, not materials. Upon request, only 20 percent of these costs can be claimed, up to a maximum of €1.200.
What applies to tenants? Anyone who wants to renovate their rented property can deduct the labor costs of a tradesman using the tax bonus on tradesman services.
homeowner can benefit from both tax breaks. "But of course, you can only deduct the costs of a measure once." A double benefit is also ruled out if, for example, you received a tax-free subsidy for a measure," says the tax expert.
However, "If the measures or services on one's own home are of a different nature, for example, the installation of a new heating system and additional chimney sweep costs that have nothing to do with energy-saving renovations, then taxpayers can claim the tax reduction for both the energy-saving building renovation and the unrelated tradesman's work," reports tax advisor Katrin Höbler from Stollberg.
The tax office only accepts the tax deduction if a specialist companies carries out the renovation. The Specialist company must certifythat the measure is an energy-saving renovation according to the law.
Sample certificates The Samples for the certificate from the specialist company are available at Federal Ministry of Finance. Anyone who wants to receive a tax deduction for energy-efficient building renovations must strictly adhere to the requirements.
To issue the certificate of the specialist company Master craftsmen's businesses or craft businesses with an owner of comparable qualification entitled to the Building renovation are active in the following areas:
The client must pay the invoice to the specialist company pay by bank transfer. Cash payment is therefore out of the question!
"Yes, in addition to tax incentives, there are also other programs, for example the Promotional loans and grants from KfW BankThese are often preferable because the subsidies outweigh the tax advantage. It is worth finding out about these alternatives to find out which funding option best suits your own renovation plans," says Ecovis-Tax advisor Annett Heinisch from Halle.
More about the funding programs read here
Source: Ecovis; Federal Ministry of Finance
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