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Tax (and legal) incentives for more energy efficiency measures in buildings


Within the SEFIPA project the following tax incentive instruments were developed. Please evaluate these in relation to their political feasibility.

  • Investment tax credits (business activities/ leasing)
  • Tax free investment reserves (business activities/ leasing)
  • Diminishing depreciation (business activities/ leasing)
  • Investment premium (business activities/ leasing/ private)
  • Special expenses deductions (private)
  • Feasible/ not feasible

From you point of view are there further considerations, topic areas and solutions to increase energy efficiency in buildings?

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Within the SEFIPA project different tax incentive instruments were developed to create incentives for the implementation of energy efficiency measures in buildings. With regard to political feasibility, the following instruments were identified as being promising by the experts asked:

An investment tax credit (business activities/ leasing) was found to be most popular by around 70%, closely followed by special expenses deductions for private (66,7%). A tax-free investment-reserve (business activities/ leasing) as well as an investment premium is considered useful by more than half of those asked (each 56,3% respectively). The least promising was found to be diminishing depreciation, as only around 47% of the experts asked consider this instrument useful in relation to its political feasibility (see graphic 1).

Graphic 1: Proportion of people (in percent) who find the following incentive instruments (very) useful (ranking >8 on a scale of 1-10)

As further considerations, topic areas and solution approaches to increase energy efficieny in buildings, the experts provided the following feedback (excerpt):

  • Lower VAT on energy efficient products (photovoltaic, solar, ecological insulation systems, ecological heating systems etc.)
  • CO2 tax and correction of energy efficiency laws (EEffG)
  • Tax incentives must also function with moderate tax burdens also for businesses/ private persons (as not much profit). Therefore premiums like research premiums!
  • ‘Eco-tax’ with CO2 and energy taxes
  • Awareness raising for people in building management, mediation or uniting the interests of residents in apartment buildings
  • higher taxes on energy (power) staggered per person and year, e.g.:
    • up to 250 kWh free
    • 251 - 500 kWh only energy costs without tax
    • 500 - 750 kWh 20% VAT
    • 751 - 1000 kWh 50%
    • from 1000 kWh 100% energy efficiency tax
    • from 2000 kWh 200% energy efficiency tax
    • heating energy ditto with factor 4 -à also
    • up to 1000 kWh free
    • 1001 – 2000 kWh only energy costs without tax
    • 2001 – 3000 kWh 20% VAT
    • 3001 – 4000 kWh 50%
    • from 4000 kWh 100% energy efficiency tax
    • from 10000 kWh 200% doubled energy efficiency tax