Photovoltaics tax deductible, Since the Annual Tax Act 2024 apply to all PV systems that as of January 1, 2025 go into operation, the following key points:
- Income tax exemption für Anlagen bis 30 kWp je Wohn‑ oder Gewerbeeinheit (§ 3 Nr. 72 EStG n. F.). Haufe.de News and expertise
- 0 % Umsatzsteuer auf Kauf & Montage nach § 12 Abs. 3 UStG (gilt seit 2023, weiterhin ohne Befristung). Haufe.de News and expertise
- Keine Gewerbe‑ und IHK‑Pflicht für befreite Kleinanlagen.
- Attachments über 30 kWplinear AfA 5 % p. a. auf 20 Jahre (§ 7 EStG). Haufe.de News and expertiseHaufe.de News and expertise
Photovoltaics tax deductible
Do I have to use my photovoltaic system tax return still specify?
≤ 30 kWp (commissioning 2025 ff.)
- Einmalige Anzeige beim Finanzamt („§ 3 Nr. 72 EStG greift“) genügt.
- Keine Einträge in Anlage G/EÜR oder USt‑Voranmeldung.
> 30 kWp
- Gewinnermittlung (Anlage G + EÜR) und pv‑anlage in steuererklärung weiterhin nötig.
- AfA in Anlage AV, ggf. Umsatzsteueroption prüfen.
Step-by-step - how to secure all benefits
- 0 %‑Kaufrechnung mit Hinweis auf § 12 Abs. 3 UStG.
- Entry in the Market master data register (innerh. 4 Wochen).
- Fragebogen zur steuerlichen Erfassung → Kleinunternehmerregel & § 3 Nr. 72 ankreuzen.
- Netzbetreibervertrag abschließen.
- Erste Steuererklärung:
- ≤ 30 kWp → keine PV‑Angaben.
- > 30 kWp → Gewinn, AfA etc. eintragen.
- Laufende Jahre: Nur Großanlagen melden.
How does depreciation work with > 30 kWp?
- 5 % lineare AfA = 20‑jährige Abschreibung. Haufe.de News and expertiseHaufe.de News and expertise
- Monthly approach in the first year.
- Sonder‑AfA (§ 7g IAB) derzeit nicht explizit auf PV anwendbar – politische Diskussion abwarten. (Stand April 2025).
Zero tax rate - Maximum cost savings
- Gilt für Module, Speicher, Wechselrichter, Montagesysteme.
- Voraussetzung: Anlage auf/für Wohn‑, öffentl. oder gemeinnützige Gebäude.
- Altanlagen (Kauf ≤ 2022) können Vorsteuererstattung beantragen – Aufwand abwägen. Haufe.de News and expertise
FAQ about "photovoltaics tax deductible"
| Question | Short answer |
|---|---|
| Interest deductible despite tax exemption? | Only for > 30 kWp (taxable profits). |
| 30 kWp subsequently exceeded? | Exemption no longer applies from the following year. |
| KDV (VAT) on own consumption? | Small business: no. Standard taxable person: 19 % VAT on own consumption. |
| Buy more memory later? | Possible; new invoice required for 0 % purchase. |
ROI & amortization - tax boosters
- 0 % Umsatzsteuer ⇒ 10 kWp‑Projekt spart ≈ 3 600 €.
- Income tax exemption ⇒ Netto = Brutto, weniger Bürokratie. Haufe.de News and expertise
- AfA reduziert Steuerschuld bei großen Gewerbedächern.
- KfW‑Kredit 270 (Konditionen 2025 noch in Prüfung) mindert Zinslast – Details abwarten.
Common errors & solutions
| Error | Consequence | Fix |
|---|---|---|
| Memory purchased without 0 % note | +19 % Costs | Request credit note/rebill |
| Depreciation recognized for tax-exempt investment | Tax office demands correction | Depreciation only with tax liability |
| Small business → standard taxation changed without calculation | VAT on own consumption | Calculate the change beforehand |
Sample case 2025
Scholz family (12 kWp + 10 kWh storage, net 27 800 €):
- 0 %‑Rechnung, MStR‑Eintrag (15.04.2025).
- Steuererklärung 2025 ohne PV‑Anlage.
- Ersparnis (MwSt + Bürokratie) → Break‑Even in 5,8 Jahren.
When is consulting worthwhile?
- Anlagen > 30 kWp, Mieterstrom, Gewerbestandorte
- Kombi PV + Wärmepumpe/E‑Mobilität
- Komplexe Eigentümergemeinschaften
OTHER FREQUENTLY ASKED QUESTIONS (FAQ)
Can I install a photovoltaic system private tax deductible?
For systems ≤ 30 kWp that go into operation from 2025, the full income tax exemption applies (Section 3 No. 72 EStG) - a classic "deduction" is therefore not applicable. Only from > 30 kWp can you claim costs via depreciation (5 % linear, 20 years).
How is a photovoltaic system installed in the Tax return taken into account?
- ≤ 30 kWp: Einmalige Anzeige genügt, in den Folgejahren keine Eintragungen.
- > 30 kWp: Gewinnermittlung (Anlage G + EÜR) + Anlage AV (AfA) bleiben Pflicht.
Can I as a private individual Depreciate PV system?
Yes, but only if the system is taxable (> 30 kWp or old system without exemption). Then the straight-line depreciation of 5 % p.a. applies.
Can the Acquisition of a PV system tax-deductible?
Not for exempt small systems; instead, you save thanks to 0 % Value added tax immediately up to 19 % investment costs. For large systems, depreciation counts as a current operating expense.
Is a PV system a Energy measure?
Yes - it increases the energy efficiency of the building and can therefore be relevant for certain subsidy programs (e.g. KfW 261/262) or for the "energy-efficient renovation" § 35c EStG. However, a specialist company must confirm the installation for tax deduction according to § 35c.
Can I claim the costs of a photovoltaic system as Energy-efficient refurbishment tax deductible?
Only if all § 35c requirements are met (building ≥ 10 years old, specialist contractor certificate, subsidy not already claimed elsewhere). In practice, the 0 % purchase variant is usually chosen.
What are the special tax considerations for PV systems? note?
- 30 kWp‑Grenze pro Wohn‑/Gewerbeeinheit
- Marktstammdatenregister‑Pflicht
- Wahl Kleinunternehmer vs. Regelbesteuerung
- AfA‑Berechnung nur für steuerpflichtige Anlagen
Is a PV system a renewable energy?
Yes - solar power counts as renewable energy in accordance with Section 3 of the German Renewable Energy Sources Act (EEG).
SED-Solar GmbH - Your 360° partner
From project planning to first tax return we bring technology & legal certainty together. Get free information now: solar-sed.de/photovoltaic-services - so that not a single cent of funding is lost!
(As of April 22, 2025; does not replace individual tax advice).
