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Lohnsteuer kompakt FAQs

 


Which companies can issue a specialist certificate?

A professional certificate can usually be issued by the company that carried out the energy efficiency measure. The prerequisite is that it operates in an approved trade according to the Energetic Renovation Measures Ordinance (ESanMV).

This includes companies from the following sectors:

  • Roofing, carpentry, joinery,
  • Painting, plastering, and thermal, cold, and sound insulation work,
  • Window, glass, metal construction, and sun protection work,
  • Heating, ventilation, sanitary, and electrical work,
  • Masonry, concrete, and other work on the building envelope.

Alternatively, the certificate can also be issued by a person authorised under § 88 GEG, such as a duly authorised energy consultant or energy efficiency expert.

Example: If a roofing company insulates your roof, this company can issue the professional certificate. If the measure is organised by a general contractor, the certificate is usually issued by the executing specialist company or a person authorised under § 88 GEG.

The certificate must be issued in the official format. Ask the specialist company before the work begins whether it will issue the certificate for the tax reduction under § 35c EStG.

Note: For measures starting in 2025, the BMF letter dated 23.12.2024 with the current certificate template applies. The general application questions regarding § 35c EStG are regulated by the updated BMF letter dated 21.08.2025.

Finanztip

"Die Programme überzeugten mit einem großen Leistungsumfang, einer exakten Berechnung und allen Zusatzfunktionen."

Finanztip 10/2025

Macwelt

"Künstliche Intelligenz hat nun auch Einzug in das Programm erhalten. […] Mit IntelliScan werden Daten aus hochgeladenen Belegen analysiert und an der passenden Stelle in der Steuererklärung eingefügt."

Macwelt 03/2025

WirtschaftsWoche

"Lohnsteuer Kompakt bietet eine aufgeräumte Oberfläche und strukturierte Abfrage. [...] Pluspunkt sind abschließende Tipps zum Steuersparen, die auf den konkreten Fall angepasst sind."

WirtschaftsWoche 04/2024

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