1. Wie hoch ist die Steuervergünstigung?
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Wie beantragen Sie die Steuervergünstigung?
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2. Welche Maßnahmen sind begünstigt?
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NEU: Zweite Verordnung zur Änderung der Energetische Sanierungsmaßnahmen-Verordnung
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3. Bescheinigung eines Fachunternehmens
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4. Begünstigtes Objekt
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a) Nutzung zu eigenen Wohnzwecken
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b) Alter des Objekts
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Xxx Xxxxxx xxx Xxxxxxxxxxx xxxx xxx Xxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx Xxx, xx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxx Xxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxx xxxx Xxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx.
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Xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx, xxxx xxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxx Xxx, xx xxx xxx Xxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxx, xx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxxx xxx xxxxx xxxx Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx. Xxxx xxxx xxxx xxxx, xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx.
Xxx xxxxx Xxxxxx xxxx xxx x.x.xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
c) Miteigentum an einem Objekt
Xxxxx xxx Xxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xxxxxxxx Xxxxxxxx xx xXxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xxx Xxxxxx xxxxxxxxx xxx xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
Xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxxxxxxxxxxxxxxxx xxxxxx, xxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx. Xxxx xxx xxxxxxxxxxxx Xxxxxx xxxxx xxx xxxxx Xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx, xxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxx xx xxxxxxxxxxxxxxxx, xxx xxx xxxxxxx Xxxxxxxxxxxxxx, xxxxxxx xxx Xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx.
d) Miteigentum bei Zwei- oder Mehrfamilienhäusern
Xxxxxxx xxx xx Xxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxx xxxxxxxx, xxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx Xxxxxxxxx xx.X. xxxxx Xxxxxxxxxxxxxxxxx xxx xxxxx xxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxxxxxx xx xxxxxxx Xxxxxxxxxxx, xxxxx xxxxx Xxxxxxxxxxxxxx xxxx xxx xxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xxxxxxx xxx xxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xxxx xx xxx XXxX xx, xxxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxxx.
Xxx Xxxx xxxxx Xxxxxxx xxxxxxxxxx xx xxx Xxxxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxx xxx Xxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx, xxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxx, xxxx xxx Xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxx xxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx.
e) Wohnungseigentümergemeinschaft
Xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxx xxx xx xx.xxx XXX xxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxx xxxx xxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxxxx.
f) Unterschiedliche Nutzung einzelner Gebäudeteile
Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxxxx, xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx, xxxxxxxx xxxxxx xxx xxx Xxx. x XXxXx. Xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx, x.X. xx xxxxxxx xxx xx xxxxxxx Xxxxxxxxxxx, xxxx xxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxx Xxxxxxx xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx.xxx XXX xx Xxxxxxxx xxxxxxxx xxxxxx. Xx xxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxx, xxx xxxxxxxx xxxxxxxx xxxx xxxxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. Xx xxx xxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxx.
g) Vorweggenommene Erbfolge und Erbfall
Xxxxxxxxxxxxxx xxxx: Xxx xxxxx Xxxxxx xxxx xxx x.x.xxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx.
XXXX: xxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxxxx xx xxx xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxx xxxx xxxxxx Xxxxxx, xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx XXxX xxxxx xxxxxxxxxxx, xx xxx xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx xxx XXxX xxxxxxxx xxx.
Xxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx Xxxxxxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxxx xxx xxxx xx Xxxxx xxx Xxxxx xxxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxx xxxxxxx xx Xxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx.
Xxxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xXxxxxxxxXxxxxxxxxxx xxxxx Xxxxxxx, xxxx xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxx xXxxxxxxxXxxxxxxxxxx xxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx.
5. Barzahlung ist nicht begünstigt
Xxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxxxx xxx xxx xxx Xxxxxxx xxx xxx Xxxxx xxx x xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxx x Xxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxx Xxx. x Xx. x XXxXx. Xx xxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx XxXXxxx xx XXX xxx xxxxxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxxxxxxxxx.
Xxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xx xxx Xxxxx xxxxx xxxxxxxxxxxx. Xxxxxxxx, xxx xx Xxxx xxx XxxxxxxXxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxx xx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxxxxxx, xxxxxxxxx xxxxxx. Xxx xxxx xxxx xxx xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xx XxxxxxxxxxxXxxxxXxxxxxxxx xxxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxxxx xxxx, xxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx xxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxxxxxxx xxx xxxx xxxx xxxx Xxxxxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx Xxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxx xxxxxxx xxxx.
6. Keine Doppelförderung
Xxxx Xxxxxxxxxx xxxx xx xxx XXxX xxx xxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxx, x.X. xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxx xxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxx Xxxxxxxxxx xxxxxxx xxxxx, xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx XXxXx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx.X. XxXxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx.
Xxxxxxxx:
Xxxx X xxxxx Xxxxxxxxxxxx xx Xxxxx xxx xx.xxx XXX xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. X xxxxx xxxxx Xxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xx xxxxx Xxxxxxxxxx xXxx xxx xxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx xxxx xxxxxxxxx Xxxxxxxxxxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX. Xxxxxxxxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxx x.xxx XXX xxx.xxx XXX xxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx, xxx xxx Xxxxx, xxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxx xxxx xxxxxxxx xxx xx.xxx XXX xxxxxxxxxxxxxxx xxxxxx xxxxxxx.
Xxx Xxxxxxxxxxxx, xxx xx Xxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx, Xxxxx, Xxxxx xxx.x xxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxx xxxx xxx xxx Xxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxx, xxxxxx xxxx xxxx xxxxx xxxxxxxx xxxxxx, xx xxx Xxxxx xxxx xx xxx XXxX xxxxx xxx xxxxxxx Xxxxxxxxxxx xxx.
XXXXXXXXX: Xxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxx XXxX xxxx. x.xxx XXXx, xxx xxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx x.x.X. xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX Xxxxxxx xxxxxxxx xxxxxx. Xxxxx xxxxxxx xxxx x.X. xxxxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xxxxxxx xxxxxxxxxxxxx xxxx. Xxx Xxxxxxxxxx xxx xx xxx XXxX xxxx xxxxxxx xxxx xxxxxx, xxxx xxx xxxx xxxxxxxx xxxx xxxxx xx xxx XXxX xxxxxxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxxxxx xxxxxxx xxxx.
7. Technische Mindestanforderungen an die Maßnahmen
Xx xxx Xxxx, xxx Xxxxxxxx xxx Xxxxxxxxxxxxx xx xxxxxxxxxx, xxxx xxxxxxxxxxxx xx xxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxx, xxxx xxxxx xxx "Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxxxXXxxXXx" xxx x.x.xxxx xxxxxxxx xxx xxx Xxx. x XXxXx. Xxx xxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxx xx.x.xxxx, XXXx. X X. xxxx, xxxxx xxx XXxxXX xx xxx xxxx Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xxxxxxxxx.
Xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx Xxx: xxxx .
Xxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xx.x.xxxx xxxxxx Xxx:xxxxxxxxxx .
XXXXXXX xxxxxx xxx xxx "Xxxxxxx Xxxxxxxxxx xxx xxxxxxxxx xxx Xxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx" xxx xxxxxxxxxxx xxx xxx xxxxxxxx "Xxxxxxxxxxxxxxxx xxxx xxxxxxxxxx Xxxxxxxx xXXXx x Xxxxxxxxxxxxxxxx" xx xxx Xxxxxxxxxxx xxxxxxxxxxx, xx xxx xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx. Xxxx xxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx, Xxxxxxxxxxxxxxxxxxx xxx XxxxXxxxxxxxxxxxxxx. Xxxxx xxxxxx xxx Xxxxxxxxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx XXX xxxxxxxxx. Xxxx Xxxxxxxxxxxxxxxxx xxxxxx xxx xx xxx XXX xxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxx xxx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx. Xxxxx Xxxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxx. Xxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx, xxx xxxxx xxxx xxx xx. Xxxxxxxx xxxx xxxxxxxx xxxx.
8. Förderung der energetischen Sanierung bei Erweiterungen?
Xxx Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxxxx xxx xxxx Xxxxx xxx. Xxx xxxx xx xxxx Xxxxxx, xx xxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxxxxx xxx xxxx Xxxxx xxx, xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxx xxx xx Xxxx xxxxxx Xxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxx. Xxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxxx xxxxxxxxxxxxx, xxxxxx xxxx xxx xxxxx Xxxx xxx Xxxxxxxxxx xxx XxxxxXxxxxxxXxxxx xxxx xxxxx xxxxxxxxxx xxxx Xxxxxxx: Xxxxxxx Xxxxxxxxx xxx xxxx xxx xxxxxx Xxxx xxxxxxxxxxx. Xxx xxxxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx xxxxxx xxxxx xxx Xxxxx "Xxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxx" xxxxx xxxxxxx xxx:
- XxxxxxxxxXxxxxxxxxxxXxxxxxxxxx xxx Xxxxxxxxxxx
- Xxxxxx, Xxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxx:
Xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxx xxx. xxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxxx, xxxx xxx xxx Xxxxx xxxxx xxxxxxxx xxxx Xxxxxxx xxxxxxxxxx xxxx, xxx xxxxxxxxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxx xxxx Xxxxxxxxxx xxxx xx xxx XXxX xxx xxxxxxxxxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxx.
Xxx Xxxxxxxxxx xxxx xxxxx, xxxxxx xxx Xxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxx. Xxxx Xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx, xxxx xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxx xxx XXxXx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxx XXxXx xx Xxxxxxxx xxxxxxxx xxxx. Xxxxxxxxxxxxxx xxxx, xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxx xxxx xxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxx xx.X. XxXxXxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxxxx.
Xx xxxxx Xxxxx xxx xxxxxx xxxxxxxxxxx, xxxx xxx Xxx xxxx Xxxxx xxxx xxxx xxxxx xx xxxxxxxxx xxxx xxxx, xxxx xx Xxxxxxxxx xxxxx xxx xxxxxxxx xxxxx Xxxxxxxx xxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxx xxxxxxxxx xxx Xxxxxx xxxx.
9. Ausschluss bei Wohnrecht und Vorbehaltsnießbrauch?
Xxxxxxxxxxx xxxx xxxx xx xxx XXxX xxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx xxxxxxx Xxxxxxxx. Xxx xxxx xxxx, xxxx xxxx Xxxxxxxxx xxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx x xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxx x xxxxxxxxxxx xxxxxx Xxxxxxx: Xxxx xxxx xx xxx xxx Xxxxxxxxxxxxx xxxx, xxxx xxxxxxxxx.
Xx xxx xxxxxxxxxxxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx xxxxxx xx xxxxxxxxxxx: Xxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxx xxxxx xxx xxx Xxxxxxxxxxx xxx xxx Xxxxx xxxx Xxxxxxxx xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxx xxxxxxxxxxxxxxxxxxx.
XXXXX:xxxxxxXxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx Xxxxxxxxxx xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xx xxx XXxX xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxx. Xxx Xxxxxxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxxx xxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx, xxx xxx Xxxxxxxx xxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx.
XXXXXXXXX:xxxxxxXxx Xxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxx xxxxx xxxxxxxxxxxxxxx. Xxxx xx xxxxx xxxxxx: Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxx xxx xxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxx x xxx xxxxxxxxxx Xxxxxxx x xxxxxxxxxx xxxxxxx.
10. Energetische Sanierung: Ab 2024 auch mit dem Riester-Guthaben möglich
Xxx xx Xxxxx xx xxxxxx xxxxxxx xxxx Xxxxxxx xxxxx xxx xxxxxxxxxxxx xxxxxx xxxx, xxx xxxx xxxxx xxxx xxxxx Xxxxxxxxxxxxxx xxxxx. Xx xxxxxx Xxxx xx xxxxxxxxx, xxxxx xx xxxx xxxxxxxxxXxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxxxxxxxxx xxx xxxxx xxx Xxxxxxxxx xx Xxxxx xxxxxxxxxxxxxx. Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxx Xxxxx xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxxx xxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xxx xxx Xxx. x Xx. x XXxXx.
XXXXXXX xxxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx", xxxx xx xxx x.x.xxxx xxx XxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxx xxx xx xxx Xxx. x Xxxx x XXxX xxx xxxxx xxxxxx xxxxxxxxx Xxxxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx xxx xxx Xxx. x Xx. x XXxX, xxxxxxxxx xxxxx xxx "Xxxxxxxxxxxxxxxxxx xxxx" xxx xx.xx.xxxxx.
- XxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxx xxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x XXxX, xxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxxxxxx xxxxxx xxx Xxxxxxxx:
- Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx,
- Xxxxxxxxxxxxxx xxx Xxxxxxx, Xxxxxxxxxxxx, Xxxxxxxxxxxxxx,
- Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxx,
- Xxxxxxxxxx xxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx,
- Xxxxxx xxx xxxxxxxxx Xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx
- Xxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx, xxxxxx xxxxx xxxxxx xxx xxxx Xxxxx xxxx.
- Xx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xXxxxxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx.
- Xxx Xxxxxxxxxxxxxxxxx xxxx xxx XxX xxxx Xxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xx xxx Xxx. x Xxxx x XXxX xxx xxx Xxxxxxxxxxxxxxxx xxxx xx xxx Xxx. x XXxX xXxxxxxxxxxxx XxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxx x.x.xxxxx xxxxxxxx. Xxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxx.
Xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxXxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx xxxx xx, xxx, xxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xx Xxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxx. Xxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxx Xxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxxxxx xxxx xxx xxxxxx Xxxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxx Xxxxxxxxx xx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xx Xxxxxxxx xxxxx xxxx xxxxxx xxxx.
Xxx xxxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxx,xxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxxxxx xxxxxx:
- Xxx xxxx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxx Xxxxxxx xxxx xxxxxxxxxx x.xxx XXX xxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx xxxx Xxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxx xxxxxxxxxxx xxxxxx. Xx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxxxx xxxxxx Xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx Xxxxxxxx xxxxxxxxxxx, xxxx xxx xxxxxxxxxx Xxxxxxx xxxxxxxxxx xx.xxx XXX xxxxxxxx.
- Xxx Xxxxxxxxxx xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxxxxxx Xxxxxxxxx xx Xxxxx xxx xx xxx XXxX xxxxxxxxx xxx xxx Xxx. x Xxxx x XXxXx.
Xxxx xx xxx x.x.xxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xXxXx xxxxxxxxxXxxxxx xxx Xxxxxxxx xxx XxxxxxxxxxxxxxxXxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx, xx xxx xx xxxxx xx xxxxxxxxxxx, xxxx Xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxx Xxxxxx xxxxx, xxxxxxxxxxx xxxxxx xx xxx x.x.xxxx xxxxxxxxxx xxxx xXXXxXxxxxxxxx xxx x.xx.xxxx, XX X x x X xxxxxxxxxxxxx :xxx, Xx. xxxx.
11. Gesetzliche Grundlage
§ 35c EStG
Xxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx
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Xx xxx Xxxxxxxxxxxx xxxx xxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxx xxxx Xxxx x xxxxx xxx Xxxxxx xxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXXXXx xxx xxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx xXxxxXxxxXxxxxxxx, xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxx Xxxx x xxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxx x xx xx Xxxxxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxx xx xxxxx xxxxxxxxxxxxx Xxxxxx xx Xxxxxxxx xxxxxxxx xxxxxxx xx xxxxxxxxxxxxx Xxxxxx xxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xx xxx Xxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx, xxxx xxx xxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxxxx xxxx. Xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxxxx xxxx xxxx xxxxxxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx x xxx x xxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxx x xxx Xxxxxx xxx xxx Xxxxx xxxx xxxxxxxx xxxx.
xxx Xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxx xxx xx Xxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxx xx xxxxxxxxxx Xxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx. Xxxx Xxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxx xxxx xxx, xxxx Xxxxx xxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx.
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Energetische Sanierungsmaßnahmen-Verordnung (ESanMV)
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12. Achtung: Wichtige Änderungen ab 2023
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13. Fotovoltaikanlage: Keine Begünstigung nach § 35c EStG - oder doch?
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14. AKTUELL: Beginn der Förderung bei Ratenzahlung streitig
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