Field help: (2023) 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.

As a rule, the eligible expenses can be taken from the statement of the specialist company.

The tax reduction cannot be claimed if the expenses have already been taken into account as business expenses, income-related expenses (e.g. in the case of double household maintenance), special expenses or exceptional costs.