- Taxation of photovoltaic systems has been a challenge for many homeowners in recent years.
- The tax authorities introduced the option of a “hobbyist application” in 2021 to alleviate this issue.
- The legislator reformed the basic taxation regime with the JStG 2022, introducing a tax exemption in income tax and a zero tax rate in value-added tax for photovoltaic systems.
- The new taxation regime could be relevant for the oral tax advisor examination in 2024 and the written examination in 2024/2025.
- A study guide and practice exam on the new income taxation of photovoltaic systems are provided.
- All learning materials are available in the PrüfungsCoaches for the tax advisor examinations in 2024.
Source: datenbank.nwb.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.
