ᐅ Legal Amendment Supporting Cooling Systems – Any Experiences?

EDIT: Unfortunately, I haven’t been able to attach the PDF. I will try again later!

Dear community,

As you can see from the attachment, a new law has been passed.

From my layman’s perspective, the amendments in the attachment seem relevant for private construction projects. Although the title refers to renovations rather than new builds, the law itself only applies to permanently inhabited residential buildings — excluding churches, commercial businesses, community centers, etc.

Why do I expect this to improve our situation? Because, similar to the existing regulation for craftsman invoices related to household services that reduce tax liability, the list of recognized “specialist trades” has now been expanded to include professions that were previously not covered. For example, invoices from window manufacturers and even well drillers (!) can now be submitted to the tax office if their work contributes to energy or heat savings. The eligible trades are explicitly named in the law.

I therefore suggest having invoices for typical energy-efficiency-related work issued separately, similar to the hypothetical invoice for the KfW energy consultant employed at the house builder’s premises.

The second major change, effective from April 1, 2021, is that cooling (both active and passive) of living spaces is now eligible for support.

Has anyone already benefited from this amendment? Was anyone aware of it and can share their experience? I expect the first beneficiaries of the new legal situation to emerge by March 2022 at the earliest. However, perhaps someone here with tax expertise has already participated in training related to this. Our house-building company certainly wasn’t aware of it, which gives me the impression that only those who take the initiative themselves can benefit from the new law. Apart from us homeowners and tax advisors, no one else seems to know about it.

Kind regards,
Reltaw