Tax deductions for energy efficiency work in Romandy, Switzerland

What is a tax deduction for renovation work?

A tax deduction involves subtracting from taxable income certain expenses deemed beneficial to the community.
In the context of energy renovation, this means that work expenses incurred to improve a building's efficiency can be deducted from your gross income, thereby reducing your final tax.

These deductions apply to:

• owner-occupants,
• landlord-owners,
• and in some cases, co-ownerships.

The principle is simple: the more the work reduces energy consumption, the more it is eligible for a deduction.

Works eligible for tax deductions

Swiss cantons allow tax deductions for expenses directly related to improving the energy efficiency of the existing building.

Generally accepted works:

• Insulation of roofs, exterior walls, floors, or basements,
• Replacement of windows and doors with high thermal performance models,
• Installation or replacement of heating systems with renewable solutions (heat pump, pellet boiler, district heating),
• Installation of thermal or photovoltaic solar panels,
• Air sealing and insulation of thermal bridges,
• Improvement of the ventilation or heat recovery system,
• Conducting an energy audit (CECB+).

However, expansion or aesthetic transformation works (e.g., veranda, extension, decorative painting) are not considered deductible energy expenses.

General conditions to benefit from tax deductions

For your works to be tax-deductible, certain conditions must be met:

1. The building must be existing and completed for at least five years. New constructions are not included.
2. The works must aim for energy improvement. Simple maintenance or aesthetic transformations are not eligible.
3. Expenses must be justified. You must keep all invoices, quotes, and certificates from approved companies.
4. Cumulative with subsidies is regulated. Only the non-subsidized part can be deducted from taxes.
5. The works must be carried out by recognized professionals. Self-renovations are not deductible.
6. The works must comply with cantonal standards. In case of doubt, tax authorities may request proof of energy gain.

Examples of cantonal tax deductions

Each canton defines the details of its system, but most apply the same basic principles.
Here are some examples in French-speaking Switzerland:

Canton of Vaud (VD)

• Energy works are fully deductible if they improve the building's performance.
• Routine maintenance costs (e.g., replacement of a defective boiler) can also be included.
• A staggered deduction over several years is possible for large renovations.

Canton of Geneva (GE)

• Expenses related to energy renovation are 100% deductible, provided they are not already subsidized.
• Tax authorities require technical certificates (CECB+ certificate recommended).
• Cumulative with the Buildings Program and communal aids is allowed.

Canton of Fribourg (FR)

• Deductions possible up to 20 to 30% of the total cost for recognized energy works.
• The part financed by a subsidy must be deducted from the total amount before declaration.

Canton of Valais (VS)

• Energy renovations are deductible, including diagnostic and energy study costs.
• Expenses can be spread over three fiscal periods in case of a large project.

Canton of Neuchâtel (NE)

• Renovation costs related to energy performance are fully deductible.
• Investments in renewable energies are also eligible.
• Works must be accompanied by a validated energy report.

Amount and scope of tax deductions

The amount of deductions varies according to taxable income and the canton, but the general principles are as follows:

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