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Promoting Solar Energy Expansion: Germany’s VAT Measures for Photovoltaic Systems

  • The German government has introduced new tax measures to promote the expansion of photovoltaic systems.
  • According to the new law, the tax rate for the supply of solar modules to the operator of a photovoltaic system is reduced to 0%.
  • This includes essential components for operating a photovoltaic system and storage units for storing the electricity generated by the solar modules.
  • The tax reduction applies to photovoltaic systems installed on or near residential buildings, public buildings, and buildings used for activities serving the public interest.
  • The new tax measures aim to reduce bureaucratic hurdles for the installation and operation of photovoltaic systems on buildings.
  • The new law came into effect on January 1, 2023.
  • More detailed information can be found in section 12.18 of the Value Added Tax Application Decree.
  • The FAQ section provides answers to various questions related to the tax measures for photovoltaic systems.

Source: bundesfinanzministerium.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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