Changes to the Federal Funding for Efficient Buildings: Changes as of 1 January 2023
The reform of the Federal Funding for Efficient Buildings (BEG) is a reform in two steps. The second round of BEG reforms includes improvements such as a new bonus, technical adjustments and some increases in efficiency requirements. The changes will come into force on 1 January 2023.
- Eligibility to apply will be extended to all investors (restriction to owners, tenants and lessees will be removed). Among other things, this will avoid waiting times due to official processes such as transfer of ownership.
- In the future, material costs will also be subsidised again in the case of own work. This is a reaction to the shortage of craftsmen.
- In the event of a heating system defect, the rental costs for a temporary heating system will be subsidised in connection with a subsidised system for heat generation. The subsidy is limited to one year.
- Funding is provided for the installation of stationary fuel cell heating systems that run on green hydrogen or biomethane.
Increased requirements to increase funding efficiency
- In the case of funding for heat pumps or biomass heating systems for space heating, including the retrofitting of bivalent systems, at least 65% of the residential units or areas supplied by the systems must be heated by renewable energies after the measure has been implemented.
- Funding is provided for the construction, conversion or extension of a building network, provided that at least 65% of the heat generation used to supply the building network after the measure has been implemented is generated by systems in accordance with BEG EM TMA Nos. 3.2 to 3.6 and/or from unavoidable waste heat.
- Biomass heating systems:
- Dust emission limit value is reduced to 2.5 mg/m³ from 1 January 2023.
- Increase of the seasonal space heating utilisation rates (ηs) for biomass heating systems from 78% to 81% from 1 January 2023.
- Biomass heating systems must be combined with a solar thermal system or a heat pump.
- Heat pumps:
- Bonus of 5% points for HP with natural refrigerant (from 1 January 2023, BEG EM) (not cumulative with bonus for heat sources).
- From 1 January 2028, only HPs with natural refrigerant will be promoted.
- Heat pumps in unsuitable buildings will not be promoted (minimum limit of a calculated annual performance factor of the HP of 2.7 in 2023, 3.0 from 2024).
- Eligible heat pumps must be equipped with an energy consumption and efficiency display from 1 January 2023. Exception: For eligible heat pumps that heat via the medium air, the heat quantities must be measured. Energy consumption metering in accordance with DIN EN 12831 Supplement 2 is permissible in this case.
- From 1 January 2024, respectively 1 January 2026, successive reduction of the limit values for noise emissions of the outdoor unit of air-to-water heat pumps (from 2024 by 5 dB, from 2026 by 10 dB lower than the legal limit value).
- From 1 January 2024, increase in efficiency requirements for heat pumps, specifically the seasonal space heating utilisation factor (ηs).
- Heat pumps must be able to be connected to a certified smart meter gateway from 1 January 2025.
- Construction, conversion and expansion of a building network:
- Minimum share of 65% from installations according to BEG EM TMA numbers 3.2 to 3.6 and/or from unavoidable waste heat.
- Gas, oil or coal-fired heat generators are not eligible, with the exception of fuel cell heating systems.
- Tiered subsidy rates apply to provide incentives for using as little biomass as possible (30% if no biomass is used, 25% if biomass is used only for peak load (max. 25% heat generation from biomass) and 20% if biomass is also used (max. 75% heat generation from biomass).
Since 2020, it has been possible to receive tax incentives for expenditures on energy modernisation in owner-occupied residential buildings that are at least 10 years old. The measures promoted via the BEG EM are eligible. In addition to certain heating systems, these include the replacement and installation of a ventilation system, the installation of digital systems for energetic optimisation of operation and consumption, the optimisation of existing heating systems and measures on the building envelope. Homeowners can deduct 20 % of the investment costs from their tax liability via the tax incentive spread over three years. The renovation measures are carried out by specialist companies, which document the correct implementation of the measure in a specialist company certificate and issue an invoice. Both documents are then attached to the tax return. Simultaneous claiming of the tax subsidy and the subsidy via the BEG EM is not possible (prohibition of cumulation).