Germany: Construction & Planning

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Article
Germany’s Building Modernisation Act: A Vast Impact Ahead On The (Green) Energy Supply
On 13 May 2026, the German federal cabinet approved the following draft legislation: Act Amending the Building Energy Act; Amending the Building Electromobility Infrastructure Act; and Amending Further Provisions in the Heating Sector. Its centrepiece is the new Building Modernisation Act. The federal government's original target of entry into force by 01 July 2026 now appears unlikely given the parliamentary process ahead. 
Germany Real Estate
GGI Global Alliance
Article
Energy-efficient Renovations As A New Benchmark For Accounting: The Revised Version Of IDW RS IFA 1 In Germany
German tax accounting rules for building-related expenditures are undergoing significant change, particularly affecting energy-efficient refurbishments. Recent guidance from the Institute of Public Auditors and the Federal Ministry of Finance has expanded the scope of capitalizable costs, creating potential divergences between commercial and tax treatment that require careful navigation by tax advisors.
Germany Accounting
GGI Global Alliance
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