Steueranreize zur Förderung energetischer Sanierungen

The briefing assesses tax incentives for energy-efficient building renovations in Germany, noting that while such incentives are popular, they often fail to trigger comprehensive renovations compared to KfW programs. It highlights that higher support levels and the requirement of certified experts—features of the KfW model—are more effective at promoting deep renovations and reducing deadweight effects.

• Tax incentives for energy renovations tend to be widely used immediately after implementation, although there is evidence from the US and the Netherlands of potentially high deadweight effects, meaning many renovations might have occurred without state support.
• Current tax credit designs are less effective at promoting comprehensive renovations than KfW programs. In Italy and the Netherlands, comprehensive renovations accounted for only 2% and 3% of tax-incentivized investments, respectively, whereas KfW credit programs saw comprehensive renovations make up 70% of total support.
• The higher success of KfW programs in driving comprehensive renovations is attributed to significantly higher financial support levels and the mandatory involvement of certified experts during the planning phase.
• The document suggests that any new German tax incentives should be harmonized with KfW's criteria and processes—such as requiring certification before construction—to reduce complexity and minimize deadweight effects.
• Different funding mechanisms appeal to different owner profiles: tax incentives attract those focused on tax savings, while KfW programs are more effective for owners with low income or those facing initial financing hurdles.

APA

Climate Policy Initiative (2011). Steueranreize zur Förderung energetischer Sanierungen. https://www.climatepolicyinitiative.org/wp-content/uploads/2011/12/Steueranreize-zur-Förderung-energetischer-Sanierungen.pdf

Chicago

Climate Policy Initiative. Steueranreize zur Förderung energetischer Sanierungen. 2011. https://www.climatepolicyinitiative.org/wp-content/uploads/2011/12/Steueranreize-zur-Förderung-energetischer-Sanierungen.pdf.

Wikipedia

{{cite report |author=Climate Policy Initiative |title=Steueranreize zur Förderung energetischer Sanierungen |date=9 June 2011 |url=https://www.climatepolicyinitiative.org/wp-content/uploads/2011/12/Steueranreize-zur-Förderung-energetischer-Sanierungen.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatepolicyinitiative2011steueranreize, author = {{Climate Policy Initiative}}, title = {{Steueranreize zur Förderung energetischer Sanierungen}}, institution = {Climate Policy Initiative}, year = {2011}, month = jun, url = {https://www.climatepolicyinitiative.org/wp-content/uploads/2011/12/Steueranreize-zur-Förderung-energetischer-Sanierungen.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }