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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:
Photovoltaics tax deductible
Do I have to use my photovoltaic system tax return still specify?
≤ 30 kWp (commissioning 2025 ff.)
> 30 kWp
Step-by-step - how to secure all benefits
How does depreciation work with > 30 kWp?
Zero tax rate - Maximum cost savings
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
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 → Changed to standard taxation without calculation | VAT on own consumption | Calculate the change beforehand |
Sample case 2025
Scholz family (12 kWp + 10 kWh storage, net 27 800 €):
When is consulting worthwhile?
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?
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?
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
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(As of April 22, 2025; does not replace individual tax advice).
