{"id":11660,"date":"2020-07-14T09:02:07","date_gmt":"2020-07-14T07:02:07","guid":{"rendered":"https:\/\/tunal-stb.de\/tax-reduction-for-energy-measures\/"},"modified":"2023-07-21T09:36:44","modified_gmt":"2023-07-21T07:36:44","slug":"tax-reduction-for-energy-measures","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/tax-reduction-for-energy-measures\/","title":{"rendered":"Tax reduction for energy measures"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Certificate of the specialized company.<\/h2>\n<p>For  <strong>energetic measures<\/strong>  in the case of buildings used for own residential purposes or provided free of charge for residential purposes, e.g. to relatives, which are  <strong>after 31.12.2019<\/strong>  are started, a tax reduction can be claimed spread over three years; this amounts to 7% of the expenses in each of the first two years, up to a maximum of 14,000 euros each, and 6% in the third calendar year, up to a maximum of 12,000 euros. For one object, total expenses of up to 200,000 euros are tax deductible. The prerequisite is that the beneficiary object is <strong>older than<\/strong> <strong>10 years<\/strong> at the start of the measures.<\/p>\n<p>Beneficiary energy measures include <strong>thermal insulation<\/strong>, ventilation and <strong>heating systems<\/strong>, replacement of <strong>windows<\/strong> and exterior doors, and systems for optimizing energy operation and consumption; in addition, the costs for an energy consultant are also <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__35c.html\" target=\"_blank\" rel=\"noopener noreferrer\">eligible<\/a>&#8230;. An ordinance defines the energy efficiency and other requirements that the above-mentioned measures must meet in order to be eligible for tax relief.<\/p>\n<p>In addition to the issuance of an invoice and payment by bank transfer, a certificate from the executing specialist company or energy consultant is required. In a current administrative instruction, a <strong>model certificate<\/strong> was published in each case, from whose content, structure and sequence of the information may not be <strong>deviated<\/strong>. A different design is only permitted with regard to the address fields. The certificate may also be sent electronically to the recipient.<\/p>\n<p>In the case of <strong>owner-occupied<\/strong> apartments, an overall certificate can be issued for energy efficiency measures for reasons of simplification if the refurbishment expenses relate to the building as a whole or the expenses can be clearly and unambiguously allocated to the individual apartments. It is sufficient if the administrator allocates or assigns the costs accordingly and notifies the respective co-owner.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Certificate of the specialized company. For energetic measures in the case of buildings used for own residential purposes or provided free of charge for residential purposes, e.g. to relatives, which are after 31.12.2019 are started, a tax reduction can be claimed spread over three years; this amounts to 7% of the expenses in each of...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1150,535],"tags":[1547,1548,1549],"class_list":["post-11660","post","type-post","status-publish","format-standard","hentry","category-building","category-information-letter","tag-energy-consultant","tag-heating-system","tag-thermal-insulation"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=11660"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11660\/revisions"}],"predecessor-version":[{"id":11691,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11660\/revisions\/11691"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}