- The choice of allocation for items used for both business and private purposes often leads to disputes with the tax office
- The tax deduction for PV systems in the past has been denied in some cases
- Documentation of the allocation decision is usually done through claiming the tax deduction
- It is unclear how to document if the tax deduction was not taken or is not possible
- The BFH ruled that no deadline-bound notification to the tax authority is required for documenting the allocation
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.
