BMF, guidance of 12 June 2023 – IV A 3 – S 0301/19/10007 :012
The BMF points out that the German Annual Tax Act 2022 introduced an income tax-related tax exemption to be applied from 1 January 2022 (cf. § 3 no. 72 in
conjunction with § 52 (4) sent. 6 Income Tax Law (EStG)) for certain small photovoltaic systems as well as a VAT rate of zero to be applied from 1 January 2023 for the supply and installation of certain photovoltaic systems (cf. § 12 (3) UStG).
Source KPMG
