Factsheet: Energy Transition Tax Credit CITE (France)
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The energy transition tax credit in France (‘Le crédit d’impôt pour la transition énergétique’, CITE) is providing an income tax credit for expenditures related to certain building renovation work to improve the energy efficiency of private dwellings or the modernisation of heating installations. Between 2005 and 2011, more than six million of the 34 million principal residences in France benefitted from CITE at least once. The study by Navigant and adelphi analyses the transferability of the climate policy measure to the German context.