Since 1 January 2022, photovoltaic systems on single-family homes (including roofs of garages, carports, and other outbuildings) up to 30 kWp are legally tax-free. For systems on multi-family homes and mixed-use buildings, a limit of 15 kWp per residential or commercial unit. The Annual Tax Act 2022 of December 16, 2022 introduced an income tax exemption applicable from January 1, 2022 (cf. 72 in conjunction with § 52 Para. 4 Sentence 27 of the German Income Tax Act (EStG)) for income from the operation of certain photovoltaic systems and a zero VAT rate. In some German federal states, the installation of photovoltaic (PV) systems on all new non-residential buildings – on company rooftops or production halls, for example – has been mandatory since 1. This development has been further accelerated by the sustained increases in energy prices. What types of expenses are covered by the federal solar tax credit? The credit typically covers solar panels, inverters (including Enphase microinverters), battery storage, wiring, mounting Many states label energy efficiency incentives as rebates even though they don"t qualify under that. In the last article, in January, with regard to the taxation of photovoltaic systems, we looked at the new regulations applicable to income tax that were introduced via the German 2022 Annual Tax Act with retroactive effect as of 1. de News and expertise 0 % Umsatzsteuer.
