Complex sentence: The amount of money invested in approved "green" investments (up to EUR 53,421) aren't taxed in this manner, in fact, a tax rebate per year of 1.3% of the value is applied for these investments.
Split into simpler sentences: The amount of money invested in approved "green" investments (up to EUR 53,421) aren't taxed. Moreover, a tax rebate per year of 1.3% of the value is applied for these investments.