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Field help: Start of the measure

Enter the start date of the energy-efficiency measure.

The start date is as follows:

  • Measures subject to approval: the day the application is submitted.
  • Approval-free measures with construction documents to be submitted: the day of submission of the documents.
  • Measures not requiring approval: the actual start of construction work on site.

The tax reduction is only granted when the measure has been completed and the invoice has been paid in full (Federal Fiscal Court's (BFH) ruling dated 13.08.2024, IX R 31/23).

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