Lohnsteuer kompakt FAQs

Field help: (2024) Renewal or installation of a ventilation system

The renewal or installation of a ventilation system is eligible for tax incentives. The following systems are eligible:

• demand-controlled central exhaust air systems,
• central, decentralised or room-by-room systems with heat exchangers
• compact units for energy-efficient buildings
• compact units with air-to-air/water heat pump

The ventilation systems must comply with the requirements of the Ecodesign Directive on the Ecodesign of Domestic Ventilation Systems applicable at the time of installation.