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(2021) Which companies can issue a specialist certificate?

Dieser Text bezieht sich auf die Steuererklärung 2021. Die aktuelle Version für die Steuererklärung 2025 finden Sie unter:
(2025): Which companies can issue a specialist certificate?

The specialist certificate may be issued by craft businesses involved in building renovation. Specifically, these are businesses in the following areas (crafts requiring a licence according to § 1 Crafts Code):

  • Masonry and concrete work
  • Plastering work
  • Painting and varnishing work
  • Carpentry and joinery work
  • Thermal, cold and stonemasonry work
  • Well construction, roofing work
  • Plumbing work
  • Glazing work
  • Heating construction and installation
  • Refrigeration system construction
  • Electrical engineering and installation
  • Metal construction.

The renovation measure carried out must be part of the trade of the executing company.

In addition, the specialist company certificate can also be issued by an energy consultant (a person authorised to issue energy performance certificates according to § 21 Energy Saving Ordinance). The energy consultant must be commissioned by the executing specialist company or the building owner to provide planning support or supervision of the renovation measure.

In this case, the specialist company carrying out the energy renovation must also be a master craftsman's business or a business with an owner of comparable qualification in the above-listed areas.

The certificate is generally issued for the owner(s) of the residential building or apartment.

Finanztip

"Die Programme überzeugten mit einem großen Leistungsumfang, einer exakten Berechnung und allen Zusatzfunktionen. Auch Ehepaare sind hier gut aufgehoben."

Finanztip 04/2026

WirtschaftsWoche

"Der Pionier für Online-Steuererklärungen bietet Nutzern nun zusätzlich einen Import ihres digitalen Steuerbescheids und prüft auch die dort enthaltenen Daten automatisch auf Optimierungspotenzial."

WirtschaftsWoche 16/2026

Chip

"Neben einer KI-gestützten Steuerhilfe sind die Bescheidprüfung und eine effizientere digitale Kommunikation mit dem Finanzamt hinzugekommen. [...] Neben Lohnsteuerbescheinigungen kann der Cloud-Dienst nun auch Rechnungen erkennen und verarbeiten."

Chip 04/2026