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Taxation of Photovoltaic Systems: Basics, Problems, and Recent Reforms in 24 Cases

  • 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.

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