Who qualifies: the building, owner occupation, the measures and the specialist firm — Tax relief for energy-efficient renovation

Test yourself

Question 1 of 6

From what point is the minimum age of the building under § 35c(1) sentence 2 counted?

from the owners' move-in datefrom completion of the buildingfrom the start of construction

Question 2 of 6

An owner lets her renovated house from the second relief year. What applies for that year?

the instalment is still granted because completion fell in the first yearthe instalment lapses because exclusive owner occupation is missing in that yearthe instalment is doubled and brought forward to the first year

Question 3 of 6

Which costs belong to a qualifying measure under § 1 ESanMV?

only the firm's labourfitting, commissioning, necessary ancillary work and the directly connected materialonly the material, because the labour runs through § 35a

Question 4 of 6

Is installing a photovoltaic system a qualifying replacement of the heating system?

yes, if it sits on the owner-occupied houseno, Annex 6 excludes systems that generate only electricityyes, but only up to half of the costs

Question 5 of 6

A painting business installs a heat pump. Is the specialist-firm condition met?

yes, any firm on the list in § 2 ESanMV is enoughno, the measure must belong to the trade of the firm carrying it outyes, if the owner buys the material himself

Question 6 of 6

By when must a measure be completed for § 35c still to apply?

before 1 January 2030before 1 January 2027there is no end date