Certificate of the specialized company.
For energetic measures in the case of buildings used for own residential purposes or provided free of charge for residential purposes, e.g. to relatives, which are after 31.12.2019 are started, a tax reduction can be claimed spread over three years; this amounts to 7% of the expenses in each of the first two years, up to a maximum of 14,000 euros each, and 6% in the third calendar year, up to a maximum of 12,000 euros. For one object, total expenses of up to 200,000 euros are tax deductible. The prerequisite is that the beneficiary object is older than 10 years at the start of the measures.
Beneficiary energy measures include thermal insulation, ventilation and heating systems, replacement of windows and exterior doors, and systems for optimizing energy operation and consumption; in addition, the costs for an energy consultant are also eligible…. An ordinance defines the energy efficiency and other requirements that the above-mentioned measures must meet in order to be eligible for tax relief.
In addition to the issuance of an invoice and payment by bank transfer, a certificate from the executing specialist company or energy consultant is required. In a current administrative instruction, a model certificate was published in each case, from whose content, structure and sequence of the information may not be deviated. A different design is only permitted with regard to the address fields. The certificate may also be sent electronically to the recipient.
In the case of owner-occupied apartments, an overall certificate can be issued for energy efficiency measures for reasons of simplification if the refurbishment expenses relate to the building as a whole or the expenses can be clearly and unambiguously allocated to the individual apartments. It is sufficient if the administrator allocates or assigns the costs accordingly and notifies the respective co-owner.