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. Technische Mindestanforderungen an die Maßnahmen

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a) Wärmedämmung von Wänden

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b) Wärmedämmung von Dachflächen

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c) Wärmedämmung von Geschossdecken

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d) Erneuerung der Fenster oder Außentüren

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e) Erneuerung oder Einbau einer Lüftungsanlage

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f) Erneuerung der Heizungsanlage

Solarkollektorenanlagen

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Biomasse-Anlagen

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Wärmepumpen

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Gas-Brennwerttechnik (Renewable Ready)

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Hybridanlagen

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Brennstoffzellen

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Mini-KWK (Blockheizkraftwerke)

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Anschluss an ein Wärmenetz

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g) Einbau von digitalen Systemen zur energetischen Betriebs- und Verbrauchsoptimierung

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h) Optimierung bestehender Heizungsanlagen, sofern diese älter als zwei Jahre sind

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5. Gesetzliche Grundlage

§ 35c EStG

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Energetische Sanierungsmaßnahmen-Verordnung (ESanMV) vom 2.1.2020

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