On December 2, 2022, the German Bundestag passed the Annual Tax Act 2022. The Federal Council still has to approve this law. This is scheduled for December 16, 2022. The Annual Tax Act 2022 contains, among other things , measures to promote the expansion of photovoltaic systems.
With the package of measures that has been decided, bureaucratic tax hurdles in the installation and operation of photovoltaic systems on buildings will be removed. One measure is the reduction in the VAT rate from January 1, 2023 on the delivery and installation of such systems.
Source: bundesfinanzministerium.de
Latest Posts in "Germany"
- Updated VAT Rules for Virtual Events: New Guidance on Supply and Exemptions
- BMF Allows EU Official Languages for Invoice Details in VAT Regulations Update, September 2025
- Federal Fiscal Court Ruling on VAT Exemption for Disability Assistance Services Funded by Personal Budget
- Tax Exemption for Care Services Funded by Personal Budget: Federal Fiscal Court Ruling 2025
- VAT Input Tax Adjustment under § 15a UStG for Legal Assessment Changes (OFD)
