Tax Incentives for Thermal Retrofits in Germany: Experiences from Practitioners

This report presents the findings of a study that surveyed 78 thermal retrofitting practitioners in regard to their opinions on the German Conciliation Committee of the Parliament's potential plan to offer residential building owners in Germany a tax incentive for undertaking retrofits that are in line with KfW Efficiency Standard 85 (KfW 85). The practitioners were asked the following questions: Which type of retrofit should be subsidized: single measures or comprehensive retrofits? If comprehensive retrofits are to be subsidized, should KfW 85 be the standard? How much time should residential building owners be allowed for the completion of retrofit projects? And, how can tax incentives prevent high costs for homeowners and the state?