Software Hosted in Germany Hosted in Germany
Secure. Fast. Reliable.  
Digital data transmission - in accordance with sect. 87c of the German Fiscal Code
Digital data transmission

 

The entire world of tax knowledge

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. 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