Renovation is often expensive, but can be worthwhile when selling the property due to a higher purchase price. It depends on the individual case and should be assessed in advance by a professional.
CO2 tax: Owners will also have to pay from 2023
Since January 1, 2021, tenants have been paying CO2 tax on oil and gas. The certificate price per ton of CO2 emitted is increased annually. While it was still 25 euros per ton in 2021, it was already 30 euros in 2022. Due to the rise in energy prices, the increase will be suspended in 2023, and tenants and landlords of residential buildings will share the €30 depending on the energy balance of the property.
From 2024, the certificate price will be 35 euros, and from 2025, 45 euros. From 2026, the certificate price will be determined by auction. The price per ton will then be between 55 and 65 euros. The aim of the CO2 tax is to encourage tenants to save energy and landlords to renovate their properties to make them more energy efficient.
How is it divided?
The poorer the energy balance of the residential property, the higher the share of the CO2 tax that landlords have to pay. For example, if more than 52 kilograms per square meter per year are emitted, landlords must pay a maximum of 90 percent of the CO2 tax and tenants only 10 percent.
If the property meets the EH55 energy standard and emits less than 12 kilograms per square meter per year, the landlord does not have to pay anything and the tenant bears 100 percent of the CO2 tax alone.
If CO2 emissions are between 32 and 37 kilograms per square meter per year, tenants and landlords each pay 50 percent. The tiered model is intended to link the percentage of the annual CO2 emissions of the rented building per square meter to the landlord and tenant. For non-residential buildings, a 50:50 rule applies initially.
What level does my property fall into?
To find out which category your property falls into, you need to know how high the CO2 emissions per square meter per year are. This value can be found on page 2 of the energy performance certificate for residential buildings.
Subsidies for energy-efficient renovation
Energy-efficient renovation is subsidized through funding programs and the possibility of tax write-offs. An overview of subsidies is provided by Förder.Navi from NRW.Energy4Climate – specifically for North Rhine-Westphalia. The Federal Ministry for Economic Affairs and Climate Protection also provides a subsidy database.
Would you like to know how climate-neutral renovation will affect the value of your property? Contact us! We will be happy to advise you.
Notes
For reasons of readability, the generic masculine form is used in this text. Female and other gender identities are expressly included where necessary for the meaning of the text.
Legal notice: This article does not constitute tax or legal advice in individual cases. Please consult a lawyer and/or tax advisor to clarify the facts of your specific case.
Photo: © Juric.P/Depositphotos.com
