Field help: (2024) Street and house number

You can benefit from the tax incentive for energy efficiency measures according to sect. 35c Income Tax Act (EStG) if the property is used for your own residential purposes or is let to other persons free of charge.

In order to receive the tax incentive, the following requirements must be met:

• The property must be located in Germany or in the EU / EEA.
• The property must be at least 10 years old when the measure begins.
• A statement in accordance with sect. 21 of the German Energy Saving Regulation (Energieeinsparverordnung) from a specialist company or energy consultant must be provided.

Important: The tax reduction according to sect. 35c cannot be claimed if the redevelopment measures have already been subsidised according to sect. 10f Income Tax Act (EStG) (architectural monuments, redevelopment area) or according to sect. 35a Income Tax Act (household-related services).