Tax promotion of energy measures in residential buildings according to § 35c EStG

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) responded to this request in a comprehensive letter dated 14 December 2008. The Federal Council has issued a statement on the tax incentives for energy efficiency measures pursuant to Section 35c of the German Income Tax Act (EStG) for buildings used for own residential purposes since 1 January 2021, and in the course of this has taken a position on the following issues in particular: beneficiary object, concept of a dwelling, person entitled to claim, use for own residential purposes, age of the object, restriction of the maximum amount of the tax reduction, object incentives, tax incentives for several objects, co-ownership of the beneficiary object, eligible expenses, exclusion from incentives, proof of the energy efficiency measure, relationship to Section 33 of the German Income Tax Act (EStG), relationship to Section 92a of the German Income Tax Act (EStG), application and procedure. In addition, a non-exhaustive list of eligible measures is annexed to this letter. (BMF, letter of 14th January 2021, IV C 1 - S 2296-c/20/10004 :006)