In Lucerne, from 01.01.2023, investments that serve to save energy and protect the environment can be deducted as property maintenance costs in the tax return.

Energy-saving investments made in one year can be claimed as maintenance for up to three tax periods for federal income tax purposes if they could not be fully taken into account in the year in which they were made. This also applies in the event of a sale, change of residence, gift etc.

Since the introduction at federal level in 2020, various cantons (including ZH, GR, NW, AG) have adopted this practice. As of 01.01.2023, these deductions are now also possible in the canton of Lucerne. In addition, income from photovoltaic systems is only taxed from 10,000 kWh, not to be confused with rental income from the grid operator, which is fully taxable.

In addition to investments in energy-efficient renovations, property maintenance costs can still be deducted from the taxable income. You can decide each year whether to deduct the lump sum or the actual maintenance costs. However, if the maintenance costs do not exceed the lump-sum deduction, it is worthwhile from a tax point of view to postpone maintenance work that is not urgently necessary to a tax year in which further maintenance work has to be carried out and thus exceeds the flat-rate deduction.

It is therefore worthwhile to carefully check the tax procedure before a carrying out project so that no valuable tax savings are lost. Titania Heimerl will be happy to advise you on this and help you plan the optimal timing of the expenses/payments:

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