
Owners, landlords, builders – what will change in 2023 – Part 1
Carbon Dioxide Cost Allocation Act (CO2KostAufG)
Since January 1, 2023, landlords and tenants have shared the costs of CO2 emissions in residential buildings. If a property has a very poor energy balance, landlords bear 95 percent of the costs and tenants 5 percent. If the energy balance is very good, for example Standard EH55, tenants bear 100 percent of the costs. The allocation of costs is based on the CO2 emissions per square meter of living space per year.
Gas price cap
80 percent of the forecast annual consumption of gas and district heating will be capped between March 1, 2023, and April 30, 2024. The discount for September 2022 was used as the basis for determining the price cap. The price for gas during this period will be 12 cents (gross) per kilowatt hour, and 9.5 cents (gross) for district heating.
Any consumption above this amount will be charged at the prices specified in the applicable supply contracts. In residential buildings with central heating, the discount will be passed on to tenants in individual apartments according to the distribution keys used to date.
Hydraulic balancing in accordance with the Medium-Term Energy Supply Security Measures Ordinance (EnSimiMav)
Both non-residential buildings with gas central heating systems with a heating area of more than 1,000 square meters and residential buildings with ten or more residential units must undergo hydraulic balancing by September 30, 2023. Owners of buildings with fewer residential units have until September 15, 2024.
Taxation of photovoltaic systems
The taxation of small photovoltaic systems with a maximum output of 30 kW will be simplified. Income from the operation of photovoltaic systems on single-family homes or commercial properties will therefore be tax-free in future. This is to apply from the 2022 assessment period.
Increase in the linear depreciation rate
On January 1, 2023, the straight-line depreciation rate for residential buildings was increased from two to three percent. This applies to residential buildings completed after January 1, 2023.
Are you unsure what you need to bear in mind as an owner or landlord from now on? 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 insofar as this is necessary for the statement.
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: © terroa/Depositphotos.com