Tax deductibility of environmental protection measures

For some time, investments in energy-saving and environmental protection measures have been deductible in most cantons. As of 01.01.2023, the Canton of Lucerne has also adjusted the deductions to those of other cantons. The perfect moment to take a closer look at the issue:

Investment costs for environmental protection

Generally, investments that increase the value of a property are not tax deductible. Exceptions to this rule are investments that serve to save energy and protect the environment. It does not matter whether these investments increase the property value. Everything from photovoltaic systems on the roof to energetically better windows and switching to systems using renewable energies like heat pumps is deductible. Especially in times when saving electricity is the order of the day, such energy-saving measures could additionally pay off financially.

Why are these investments deductible?

The topic of environmental protection is omnipresent in all areas of life today. Especially with the current energy shortage, it makes sense for many families to reduce their electricity consumption or even produce their own electricity. The federal government and the cantons do not want to stand in the way of this. Therefore, incentives are created to make such investments more attractive to the population. Not least because Switzerland has also committed to various international climate targets.

Note on solar systems in the Canton of Lucerne

As already mentioned above, as of 01.01.2023, the Canton of Lucerne has now recognized solar panels as an "environmental protection measure," thus catching up with the rest of Switzerland. It is important to note that investments made in the year 2022 are not affected by this regulation.

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