Short answer
What you need to know first.
In Canton Lucerne, PV costs on existing buildings may be deductible as an energy and environmental-protection measure from 2023. New builds and PV systems installed within 3 years of construction are not deductible. Actual property costs, owner-borne net costs, payment date and complete evidence for the tax authority are decisive.
Important
As of 2026, this classification concerns private properties in Canton Lucerne and the practice for energy and environmental-protection measures applicable from the 2023 tax period. New builds, PV within 3 years of construction, business assets, contracting, systems on third-party roofs and mixed-use buildings may be treated differently.
Decision points
What determines the right path.
The most important factor is the building status. The Lucerne tax manual cites § 39 para. 2 StG and Art. 32 para. 2 DBG as the basis for property maintenance; energy and environmental-protection measures are treated like maintenance, but new builds remain excluded as investment costs.
The 3-year boundary is Lucerne’s hard anchor for young buildings. According to the tax manual, photovoltaic systems installed within 3 years of a building’s construction are not deductible energy-saving investments, even if the system makes technical sense.
The flat-rate deduction determines the declaration. The tax manual states that no additional deductions for energy and environmental-protection investments are possible when the flat-rate deduction is chosen; PV costs therefore belong in the tax return only under actual property costs.
Only owner-borne costs are deductible. Pronovo EIV, city contributions such as the City of Lucerne incentive, discounts and cash discounts reduce the net payment amount; if subsidies are paid only in a later tax period, the tax manual names the year of payment as the taxable point.
Lucerne’s classification catalogue makes the PV type relevant. Rooftop photovoltaic systems on existing buildings are listed in the catalogue as 1/1 maintenance, in-roof photovoltaics as 3/4 maintenance; this distinction belongs in the cost schedule before the quote.
The payment date matters more in practice than the quote date. The tax manual names the payment date as relevant for tax recognition; invoices, payment evidence, incentive decisions and the separation of roofing work should therefore be kept in the same project file.
Sequence
How the project stays cleanly managed.
- 1
Classify the building for tax firstbefore the quote, check whether it is an existing building or whether new-build status or the 3-year boundary since construction applies. This classification decides whether PV costs matter as an income-tax deduction or only as investment costs.
- 2
Separate PV type and cost positionshave rooftop PV, in-roof PV, battery storage, charging equipment, installation, electrical work, scaffolding and any roof renovation shown separately. Lucerne’s classification catalogue distinguishes, among other items, 1/1 maintenance for rooftop PV and 3/4 maintenance for in-roof PV.
- 3
Record incentives on a net basistrack Pronovo EIV, City of Lucerne contributions and other grants separately from gross costs. Under the tax manual, only the owner-borne amount counts for the deduction; later subsidy payments must be classified in the year of payment.
- 4
Choose flat-rate or actual costsbefore filing the tax return, compare the maintenance flat rate with actual property costs. Anyone choosing the flat rate cannot additionally deduct the PV investment as an energy and environmental-protection measure.
- 5
Plan the payment yearcoordinate instalments, final invoice and commissioning so payment evidence matches the tax year cleanly. The Lucerne tax manual names the payment date for recognising actual costs.
- 6
Prepare complete evidencesubmit invoices, payment evidence, incentive decisions, Pronovo documents and, for mixed roof works, a traceable allocation. For young buildings, in-roof solutions or combined renovations, the tax office should clarify early which shares are recognised.
Checklist
Questions to settle before the quote.
- Is the building an existing property or does the 3-year boundary since construction apply?
- Are actual property costs the right choice instead of the flat-rate deduction?
- Are Pronovo EIV, municipal contributions, invoices and payment dates documented separately?
- Do rooftop PV, in-roof PV, storage or charging equipment belong in the calculation under Lucerne’s classification catalogue?
FAQ
Common questions on this topic.
Sources
Official sources & references.
The responsible authorities are decisive. Always verify binding details – amounts, deadlines and conditions – for your specific property against the current status of the respective authority.
- Lucerne tax manual: property maintenanceCanton Lucerne Tax Administration
- Classification catalogue for property maintenanceCanton Lucerne Tax Administration
- Tax practice: energy and environmental-protection measuresCanton Lucerne Tax Administration
- Pronovo tariff calculatorPronovo AG
- Federal tax law DBG Art. 32Swiss Confederation (Fedlex)