- The reduced tax rate for the delivery and installation of photovoltaic systems under § 12 Abs. 3 UStG is a critical issue
- The introduction of this regulation was a milestone for the UStG in the context of climate change and the energy transition
- The aim of reducing the tax burden to zero for the purchase of a photovoltaic system was an important step
- The article examines whether this goal has been achieved based on current laws and administrative instructions
- It may be necessary for the tax authorities and lawmakers to make further adjustments in the future.
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.
