Tax relief for energy-efficient renovation
Owners who renovate their own, owner-occupied home for energy efficiency reduce their income tax under § 35c EStG by 7, 7 and 6 percent of the costs over three years, capped at €40,000 per property. Module one covers the conditions: a building older than ten years, exclusive owner occupation, the eight groups of measures with the ESanMV minimum requirements, and the specialist firm. Module two covers the amounts, the energy consultant, certificate and bank transfer, the exclusions, and the choice between § 35c, § 35a and income-related expenses. Two modules, each with a case study.
Intermediate2 modules41 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- check whether a building counts as a qualifying property under § 35c EStG, including its age
- keep track of exclusive owner occupation in every year of the relief
- recognise the eight groups of qualifying measures and look up their technical minimum requirements
- establish whether the firm you hire is a specialist firm within the meaning of the ESanMV
- work out the time window of the relief from the start and completion of the measure
- calculate the reduction for each of the three years from the expenses and the annual caps
- apply the special rate for the energy consultant and the cap per property
- prepare the certificate, invoice and payment route so that the claim does not fail on formalities
- recognise the exclusions for public subsidies, § 35a, § 10f and income-related expenses
- choose on reasoned grounds between § 35c and the trade-work relief of § 35a
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountWho qualifies: the building, owner occupation, the measures and the specialist firmWhat you will be able to do
- check whether a building counts as a qualifying property under § 35c EStG, including its age
- keep track of exclusive owner occupation in every year of the relief
- recognise the eight groups of qualifying measures and look up their technical minimum requirements
- establish whether the firm you hire is a specialist firm within the meaning of the ESanMV
- work out the time window of the relief from the start and completion of the measure
- Module 220 minIncluded in the full courseHow much, when and with what: amounts, evidence, and the line with § 35a and lettingWhat you will be able to do
- calculate the reduction for each of the three years from the expenses and the annual caps
- apply the special rate for the energy consultant and the cap per property
- prepare the certificate, invoice and payment route so that the claim does not fail on formalities
- recognise the exclusions for public subsidies, § 35a, § 10f and income-related expenses
- choose on reasoned grounds between § 35c and the trade-work relief of § 35a
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.