Germany’s Federal Ministry of Finance (BMF) has updated its letter on 23 December 2024 regarding tax relief for energy-related measures in residential buildings to include a uniform certificate for all eligible measures.
The German Income Tax Act (EStG) offers tax relief for energy-efficient measures in owner-occupied homes as part of the climate protection programme. However, a certificate based on the official model is required to claim the reduction.
Starting 1 January 2025, the BMF is introducing a uniform sample certificate to replace previous versions of the sample certificate. Companies and authorised individuals can use this updated template for all measures initiated from 2025 onwards.
The BMF has also shared information for homeowners on which energy-efficient renovation measures qualify for funding.
