Buildings are responsible for around 30% of all CO2 emissions and 40% of Switzerland’s energy consumption. At the current pace, it would take 100 years to renew the existing buildings. The Swiss Federation and the Cantons support building renovations which improve energy efficiency with subsidies, but also with various legal measures, in particular in lease and tax law. As of 1 January 2020, investments costs to improve energy efficiency may be transferred to the following two tax periods, if it is not possible to fully deduct such costs in the current tax period.