From pv magazine Germany
Anyone operating a photovoltaic system with an output of up to 30 KW on a single-family home or commercial property will no longer have to pay income tax on the electricity yield from the beginning of 2023.
The German government approved the measure in its Annual Tax Act 2022. This tax exemption also applies to multi-family houses and mixed-use properties owning a PV system with an output of 15 kW.
In addition, the value-added tax (VAT) will no longer be due on the purchase, import, and installation of photovoltaic systems and energy storage systems. The prerequisite for this is that the systems are installed on or near private homes and apartments as well as on public and other buildings that are used for activities serving the common good.
This VAT exemption means that operators will no longer have to deal with the so-called “Regulation for Small Business Entrepreneurs” in order to receive reimbursement, thus being relieved from bureaucracy. In approving the regulation, the federal government is also using leeway offered by the new EU VAT Directive.
In addition, the federal cabinet has decided that income tax assistance associations may in the future also advise their members on income tax if they operate photovoltaic systems with an output of up to 30 kW that are subject to the income tax exemption. Fiscal legislation had previously prohibited this.
This content is protected by copyright and may not be reused. If you want to cooperate with us and would like to reuse some of our content, please contact: editors@pv-magazine.com.
7 comments
By submitting this form you agree to pv magazine using your data for the purposes of publishing your comment.
Your personal data will only be disclosed or otherwise transmitted to third parties for the purposes of spam filtering or if this is necessary for technical maintenance of the website. Any other transfer to third parties will not take place unless this is justified on the basis of applicable data protection regulations or if pv magazine is legally obliged to do so.
You may revoke this consent at any time with effect for the future, in which case your personal data will be deleted immediately. Otherwise, your data will be deleted if pv magazine has processed your request or the purpose of data storage is fulfilled.
Further information on data privacy can be found in our Data Protection Policy.