The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) responded to this request in a comprehensive letter dated 14 December 2008. The Federal Council has issued a statement on the tax incentives for energy efficiency measures pursuant to Section 35c of the German Income Tax Act (EStG) for buildings used for own residential purposes since 1 January 2021, and in the course of this has taken a position on the following issues in particular: beneficiary object, concept of a dwelling, person entitled to claim, use for own residential purposes, age of the object, restriction of the maximum amount of the tax reduction, object incentives, tax incentives for several objects, co-ownership of the beneficiary object, eligible expenses, exclusion from incentives, proof of the energy efficiency measure, relationship to Section 33 of the German Income Tax Act (EStG), relationship to Section 92a of the German Income Tax Act (EStG), application and procedure. In addition, a non-exhaustive list of eligible measures is annexed to this letter. (BMF, letter of 14th January 2021, IV C 1 - S 2296-c/20/10004 :006)

While the EEG 2017 still provided that the permits according to the BImSchG for wind farms participating in the tendering procedure had to be submitted to the Federal Network Agency two weeks before the bid date, the deadline under the EEG 2021 is now four weeks. For the bid date 1st of februray the deadline will be already expired on 4th February. The reason for these extended examination periods is the new § 28 para. 6 EEG 2021. This provision is intended to discourage the signing of tender rounds and therefore provides for a reduction in the volume of tenders in the case of a threat of signing. It is true that the bidding rounds for onshore wind turbines have been regularly signed in recent years. However, a reduction in the volume of tenders is unlikely to do justice to the timely expansion of wind energy and thus to the achievement of climate targets.