Steueranreize zur Förderung energetischer Sanierungen

This briefing by the Climate Policy Initiative (CPI) examines the potential role of tax incentives in helping the German government achieve its goal of reducing primary energy demand in the building sector by 80% by 2050. The document compares international experiences with tax credits in Italy, the Netherlands, and the USA against the existing grant and loan programs provided by the KfW banking group.

• The German government aims to reduce primary energy demand in the building sector by 80% by 2050 and achieve an energy renovation rate of 2%, necessitating comprehensive, deep renovations of existing buildings.
• Tax incentives are generally popular and widely used immediately after implementation, although there is evidence from the USA and the Netherlands that they may lead to high 'deadweight effects' (measures that would have occurred without state support).
• Current tax credit designs are less effective at promoting comprehensive renovations compared to KfW programs. In Italy and the Netherlands, comprehensive renovations accounted for only 2% and 3% of tax-incentivized investments, respectively. In contrast, comprehensive renovations made up 70% of the total support from KfW's credit program, likely because KfW provides significantly higher financial support for comprehensive measures (up to 10,500€ present value) than for individual measures (maximum 3,500€).
• The success of KfW programs in promoting comprehensive renovations may be attributed to the requirement for building owners to use a certified expert for application and completion certification, which ensures better information during the planning phase.
• Different funding mechanisms attract different owner profiles: tax incentives appeal to those wanting to save on taxes, while KfW programs are more attractive to those with low incomes or those facing initial financing challenges.

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} }