In addition to numerous subsidies for electric vehicles, the government also supports the optimization of residential buildings with comprehensive measures. One of the most important of these is the tax reduction for energy renovations according to § 35c EStG. For each self-used residential unit, up to EUR 40,000 of the renovation costs can be deducted directly from the income tax payable. For this, only a few conditions have to be met.
- use for own residential purposes and
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.