The federal incentives for energy efficiency improvements in buildings were abolished in 2012, except for roof insulation. This is due to the overlap between the federal and regional fiscal incentives. The tax deduction for roof insulation accounts for 30% of the real expenses, this is the invoiced amount (including VAT). For the assessed year the deduction for the building can be a max of 3010 Euro. This tax deduction mechanism is transferred to the Regions since 1 January 2015. IEA/IRENA Global Renewable Energy Policies and Measures Database © OECD/IEA and IRENA, [November 2020]