Mit dem Gesetz zur Umsetzung des Klimaschutzprogramms 2030 im Steuerrecht wurde das Einkommensteuergesetz um § 35c EStG ergänzt. Nach dieser Vorschrift werden ab dem 1.1.2020 bestimmte energetische Einzelmaßnahmen steuerlich gefördert. Lesen Sie nachfolgend, mit welcher Förderung Sie rechnen können und worauf Sie achten müssen.

1. Wie hoch ist die Steuervergünstigung?

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2. Welche Maßnahmen sind begünstigt?

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3. Bescheinigung eines Fachunternehmens

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4. Begünstigtes Objekt

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a) Nutzung zu eigenen Wohnzwecken

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b) Alter des Objekts

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c) Miteigentum an einem Objekt

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d) Miteigentum bei Zwei- oder Mehrfamilienhäusern

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e) Wohnungseigentümergemeinschaft

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f) Unterschiedliche Nutzung einzelner Gebäudeteile

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g) Vorweggenommene Erbfolge und Erbfall

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5. Barzahlung ist nicht begünstigt

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6. Keine Doppelförderung

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7. Technische Mindestanforderungen an die Maßnahmen

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8. Gesetzliche Grundlage

§ 35c EStG

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Energetische Sanierungsmaßnahmen-Verordnung (ESanMV) vom 2.1.2020

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