Energy refurbishment is not only environmentally sound. As a landlord you can pass part of the cost on to the rent and claim the rest against tax – provided the measure, the notice and the evidence fit together.
The levy and the tax deduction are two separate levers. They do not exclude one another, but they follow different rules – and in practice the second one is regularly overlooked.
Bundling measures deliberately – insulation, heat pump and hydraulic balancing, for example – strengthens the modernisation character of the work and with it the share that can be passed on. An independent energy assessment carries the argument towards tenants and, if it comes to it, in a dispute.
A thermal insulation upgrade to an apartment building costs €60,000. 8 % of that – €4,800 a year – may be added to the rent, distributed across the units and capped by the statutory ceiling.
The investment is also deductible against tax. Taken together, the two effects reduce the owner's net burden substantially and shorten the payback period well beyond what a pure cost calculation would suggest.
Which share of the cost attracts funding in the first place is set out under funding. How CO₂ costs are expected to develop is covered under CO₂ cost development.
We calculate the levy, the funding and the tax effect for your building together – with figures that hold up rather than rules of thumb.
