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Application of Zero Tax Rate for Plug-in Solar Devices – Updated Regulations by BMF

  • The Federal Ministry of Finance has adjusted the UStAE in Section 12.18 paragraph 7 sentence 3 to current law regarding the application of the zero tax rate for plug-in solar devices.
  • The maximum feed-in power (inverter apparent power) allowed for plug-in solar devices has been increased to 800 volt-amperes starting from May 16, 2024.
  • This change was made as a result of the law amending the Renewable Energy Sources Act and other energy industry regulations to increase the expansion of photovoltaic energy generation.
  • The UStAE in Section 12.18 paragraph 7 sentence 3 has been amended to replace “600 watts” with “800 volt-amperes”.
  • These principles apply to all transactions from May 16, 2024 onwards.
  • The information was published on the Federal Ministry of Finance’s website.

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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