{"id":12535,"date":"2025-02-11T12:05:00","date_gmt":"2025-02-11T09:05:00","guid":{"rendered":"https:\/\/solar-sed.de\/?p=12535"},"modified":"2025-03-08T13:16:28","modified_gmt":"2025-03-08T10:16:28","slug":"photovoltaic-tax-declaration","status":"publish","type":"post","link":"https:\/\/solar-sed.de\/en\/photovoltaic-tax-declaration\/","title":{"rendered":"Photovoltaic tax return: 7 ultimate tax benefits for roof rentals"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"12535\" class=\"elementor elementor-12535\">\n\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c1a9e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-zoom-point-false pxl-section-overflow-visible pxl-section-fix-none\" data-id=\"5c1a9e8\" data-element_type=\"section\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default\">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-80a9736 pxl-column-none pxl-column-overflow-hidden-no\" data-id=\"80a9736\" data-element_type=\"column\">\r\n        <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                     \r\n        \t\t<div class=\"elementor-element elementor-element-8c2c2c3 elementor-widget elementor-widget-text-editor\" data-id=\"8c2c2c3\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1017\" data-end=\"1482\"><strong data-start=\"1017\" data-end=\"1049\">Photovoltaic tax return<\/strong> is a key issue for many homeowners and business owners when it comes to renting out roof space. Whether 0 % VAT or various depreciation models - there are numerous ways in which you can significantly reduce your tax burden. In this article, you will learn how to successfully master the photovoltaic tax return and which tax benefits are particularly interesting when renting out roof space.<\/p>\n\n<blockquote data-start=\"1484\" data-end=\"1708\">\n<p data-start=\"1486\" data-end=\"1708\"><strong data-start=\"1486\" data-end=\"1497\">Note<\/strong>This article does not replace individual tax advice. If you have specific questions about photovoltaic tax returns, you should consult a tax advisor or our experts at SED-Solar GmbH.<\/p>\n<\/blockquote>\n<h2 data-start=\"1715\" data-end=\"1770\">1. photovoltaic tax return: important basics<\/h2>\n<p data-start=\"1772\" data-end=\"1856\">The <strong data-start=\"1776\" data-end=\"1808\">Photovoltaic tax return<\/strong> generally comprises three main areas:<\/p>\n\n<ol data-start=\"1858\" data-end=\"1942\">\n \t<li data-start=\"1858\" data-end=\"1896\"><strong data-start=\"1861\" data-end=\"1894\">Value added tax (VAT)<\/strong><\/li>\n \t<li data-start=\"1897\" data-end=\"1921\"><strong data-start=\"1900\" data-end=\"1919\">Income tax<\/strong><\/li>\n \t<li data-start=\"1922\" data-end=\"1942\"><strong data-start=\"1925\" data-end=\"1942\">Trade tax<\/strong><\/li>\n<\/ol>\n<p data-start=\"1944\" data-end=\"2214\">Different regulations apply depending on how large your photovoltaic system is and how high your income from roof rental is. Since 2023 in particular, there have been some significant changes in Germany that are extremely interesting for systems up to 30 kWp.<\/p>\n\n<h2 data-start=\"2221\" data-end=\"2276\">2. 0 % VAT for smaller photovoltaic systems<\/h2>\n<p data-start=\"2278\" data-end=\"2407\">Since 2023, the <strong data-start=\"2296\" data-end=\"2322\">0 % Sales tax rule<\/strong> for photovoltaic systems up to 30 kWp in force. For many roof owners, this means<\/p>\n\n<ul data-start=\"2409\" data-end=\"2621\">\n \t<li data-start=\"2409\" data-end=\"2483\"><strong data-start=\"2411\" data-end=\"2433\">No sales tax<\/strong> when purchasing or installing a PV system<\/li>\n \t<li data-start=\"2484\" data-end=\"2542\"><strong data-start=\"2486\" data-end=\"2513\">No administrative effort<\/strong> for the input tax return<\/li>\n \t<li data-start=\"2543\" data-end=\"2621\"><strong data-start=\"2545\" data-end=\"2580\">More attractive rental model<\/strong>as there is no additional tax burden<\/li>\n<\/ul>\n<p data-start=\"2623\" data-end=\"2900\">This change not only facilitates the <strong data-start=\"2664\" data-end=\"2696\">Photovoltaic tax return<\/strong>but also lowers the hurdles for private and small commercial operators. They can thus benefit from a <strong data-start=\"2798\" data-end=\"2830\">stable, passive income<\/strong> benefit from the roof rental without high initial investments.<\/p>\n\n<blockquote data-start=\"2902\" data-end=\"3135\">\n<p data-start=\"2904\" data-end=\"3135\"><strong data-start=\"2904\" data-end=\"2912\">Tip<\/strong>: Find out more from the <a href=\"https:\/\/www.bundesfinanzministerium.de\" target=\"_blank\" rel=\"noopener\" data-start=\"2940\" data-end=\"3012\">Federal Ministry of Finance<\/a> about the current tax regulations or speak directly to SED-Solar GmbH to clarify your individual situation.<\/p>\n<\/blockquote>\n<h2 data-start=\"3142\" data-end=\"3208\">3. income tax: photovoltaic tax return made easy<\/h2>\n<p data-start=\"3210\" data-end=\"3336\">Also with regard to the <strong data-start=\"3232\" data-end=\"3251\">Income tax<\/strong> roof landlords benefit from a number of discounts. These are particularly relevant here:<\/p>\n\n<h3 data-start=\"3338\" data-end=\"3372\">3.1 Tax exemption up to 30 kWp<\/h3>\n<p data-start=\"3374\" data-end=\"3658\">Photovoltaic systems on single-family homes (or up to 15 kWp per apartment in apartment buildings) are <strong data-start=\"3478\" data-end=\"3523\">Exempt from income tax since 2023<\/strong>provided the output per system does not exceed 30 kWp. This means that your rental income from the roof rental remains tax-free.<\/p>\n\n<h3 data-start=\"3660\" data-end=\"3702\">3.2 Depreciation of major assets<\/h3>\n<p data-start=\"3704\" data-end=\"3782\">For systems over 30 kWp, you can still benefit from <strong data-start=\"3751\" data-end=\"3769\">Depreciation and amortization<\/strong> benefit:<\/p>\n\n<ul data-start=\"3784\" data-end=\"3947\">\n \t<li data-start=\"3784\" data-end=\"3876\"><strong data-start=\"3786\" data-end=\"3823\">Special depreciation according to \u00a7 7g EStG<\/strong>Up to 20 % of the investment costs in the first year<\/li>\n \t<li data-start=\"3877\" data-end=\"3947\"><strong data-start=\"3879\" data-end=\"3903\">Straight-line amortization<\/strong>5 % annually over a period of 20 years<\/li>\n<\/ul>\n<p data-start=\"3949\" data-end=\"4103\">These options reduce your taxable income and make the <strong data-start=\"4028\" data-end=\"4060\">Photovoltaic tax return<\/strong> still attractive for larger projects.<\/p>\n\n<h2 data-start=\"4110\" data-end=\"4161\">4. trade tax: Do I have to register a business?<\/h2>\n<p data-start=\"4163\" data-end=\"4443\">Although renting out roof space for a photovoltaic system can generally be regarded as a commercial activity, many private roof owners are not affected by the <strong data-start=\"4332\" data-end=\"4349\">Trade tax<\/strong> exempt. The reason: this is not usually your main business activity.<\/p>\n\n<h3 data-start=\"4445\" data-end=\"4473\">Small business regulation<\/h3>\n<ul data-start=\"4475\" data-end=\"4722\">\n \t<li data-start=\"4475\" data-end=\"4596\">If your annual income is less than \u20ac 22,000, you are considered a small business and do not pay trade tax.<\/li>\n \t<li data-start=\"4597\" data-end=\"4722\">Even smaller tenant electricity models (e.g. sale of solar power to tenants) often fall under further tax concessions.<\/li>\n<\/ul>\n<h2 data-start=\"4729\" data-end=\"4787\">5. photovoltaic tax return for tenant electricity models<\/h2>\n<p data-start=\"4789\" data-end=\"4932\">Operate a <strong data-start=\"4808\" data-end=\"4848\">PV system on an apartment building<\/strong> and sell the electricity to your tenants? Then special tax benefits apply:<\/p>\n\n<ul data-start=\"4934\" data-end=\"5113\">\n \t<li data-start=\"4934\" data-end=\"5012\"><strong data-start=\"4936\" data-end=\"4959\">No trade tax<\/strong>unless it is your main business.<\/li>\n \t<li data-start=\"5013\" data-end=\"5068\"><strong data-start=\"5015\" data-end=\"5033\">Input tax deduction<\/strong> for investments in the plant.<\/li>\n \t<li data-start=\"5069\" data-end=\"5113\"><strong data-start=\"5071\" data-end=\"5094\">Funding opportunities<\/strong> via KfW and BAFA.<\/li>\n<\/ul>\n<p data-start=\"5115\" data-end=\"5252\">For landlords, this offers a profitable model in which both owners and tenants can benefit from low-cost solar power.<\/p>\n\n<h2 data-start=\"5259\" data-end=\"5336\">6. practical example: Are photovoltaics &amp; roof rental worthwhile despite tax?<\/h2>\n<p data-start=\"5338\" data-end=\"5449\">Yes, and how! Even if you have to pay income tax in some cases, the investment remains profitable:<\/p>\n\n<ul data-start=\"5451\" data-end=\"5645\">\n \t<li data-start=\"5451\" data-end=\"5494\"><strong data-start=\"5453\" data-end=\"5473\">0 % Value added tax<\/strong> for small systems<\/li>\n \t<li data-start=\"5495\" data-end=\"5538\"><strong data-start=\"5497\" data-end=\"5525\">Income tax exemption<\/strong> up to 30 kWp<\/li>\n \t<li data-start=\"5539\" data-end=\"5593\"><strong data-start=\"5541\" data-end=\"5570\">Attractive depreciation<\/strong> for larger projects<\/li>\n \t<li data-start=\"5594\" data-end=\"5645\"><strong data-start=\"5596\" data-end=\"5623\">Lower energy costs<\/strong> through self-supply<\/li>\n<\/ul>\n<p data-start=\"5647\" data-end=\"5941\"><strong data-start=\"5647\" data-end=\"5672\">Short calculation example<\/strong><br data-start=\"5672\" data-end=\"5675\" \/>A 10 kWp system costs around 15,000 euros. With an annual feed-in tariff and rental income of around 1,000 to 1,200 euros, the system often pays for itself in 10-12 years. With a total service life of 20 to 25 years, lucrative surpluses are generated.<\/p>\n\n<h2 data-start=\"5948\" data-end=\"6005\">7 Conclusion: Photovoltaic tax returns pay off!<\/h2>\n<p data-start=\"6007\" data-end=\"6312\">The <strong data-start=\"6011\" data-end=\"6043\">Photovoltaic tax return<\/strong> can be enormously lucrative thanks to current allowances, 0 % VAT and various depreciation options. Whether you rent out your roof privately or operate as a company <strong data-start=\"6226\" data-end=\"6242\">Solar systems<\/strong> are not only good for the environment, but also for your wallet.<\/p>\n<p data-start=\"6314\" data-end=\"6562\">The <strong data-start=\"6318\" data-end=\"6336\">SED-Solar GmbH<\/strong> accompanies you from the initial consultation to installation and detailed tax planning. In this way, you can ensure that you have all <strong data-start=\"6488\" data-end=\"6506\">Tax benefits<\/strong> and make optimum use of your photovoltaic system.<\/p>\n<p data-start=\"6564\" data-end=\"6626\"><a href=\"https:\/\/solar-sed.de\/en\/contact\/\" target=\"_blank\" rel=\"noopener\">[Contact us now for a no-obligation consultation!]<\/a><\/p>\n\n<h3 data-start=\"6633\" data-end=\"6686\">Would you like to find out more about solar investments?<\/h3>\n<p data-start=\"6688\" data-end=\"6953\">Are you interested in a <strong data-start=\"6706\" data-end=\"6737\">lucrative solar investment<\/strong> interested? Find out more in our <a href=\"https:\/\/solar-sed.de\/en\/solar-investment\/\" target=\"_blank\" rel=\"noopener\" data-start=\"6776\" data-end=\"6842\">Solar Investment Area<\/a> to find out more about how you can increase your returns and what financing options SED-Solar GmbH can offer you.<\/p>\n\n<h2 data-start=\"6960\" data-end=\"6997\">FAQ - Photovoltaic tax return<\/h2>\n<p data-start=\"6999\" data-end=\"7263\"><strong data-start=\"6999\" data-end=\"7076\">1. how does the photovoltaic tax return affect my turnover?<\/strong><br data-start=\"7076\" data-end=\"7079\" \/>The 0 % VAT regulation up to 30 kWp provides you with considerable relief. You also benefit from tax exemptions if your system does not exceed certain output limits.<\/p>\n<p data-start=\"7265\" data-end=\"7601\"><strong data-start=\"7265\" data-end=\"7341\">2. when do I have to pay income tax for my photovoltaic system?<\/strong><br data-start=\"7341\" data-end=\"7344\" \/>No income tax is payable up to an output of 30 kWp (or 15 kWp per apartment in apartment buildings). If the output is higher, special depreciation allowances and other regulations apply, which continue to make the photovoltaic tax return attractive.<\/p>\n<p data-start=\"7603\" data-end=\"7859\"><strong data-start=\"7603\" data-end=\"7679\">3. is a business registration required for the photovoltaic tax return?<\/strong><br data-start=\"7679\" data-end=\"7682\" \/>Usually not if your income remains below \u20ac22,000 and you therefore fall under the small business regulation. Nevertheless, you should seek tax advice in individual cases.<\/p>\n<p data-start=\"7861\" data-end=\"8201\"><strong data-start=\"7861\" data-end=\"7938\">4 Where can I obtain further information on the photovoltaic tax return?<\/strong><br data-start=\"7938\" data-end=\"7941\" \/>In addition to expert tax advice, you will find the following on the website of the <a href=\"https:\/\/www.bundesfinanzministerium.de\" target=\"_new\" rel=\"noopener\" data-start=\"8012\" data-end=\"8085\">Federal Ministry of Finance<\/a> all current legal texts and guidelines. Alternatively, the SED-Solar GmbH team will be happy to help you.<\/p>\n<p data-start=\"8208\" data-end=\"8305\" data-is-last-node=\"\"><em data-start=\"8208\" data-end=\"8305\" data-is-last-node=\"\">(This article is for information purposes only and does not constitute legal or tax advice).<\/em><\/p>\n<!-- \/wp:paragraph -->\t\t\t\t\t\t\t\t<\/div>\n\t\t            <\/div>\r\n        <\/div>\r\n        \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Photovoltaik Steuererkl\u00e4rung \u2013 7 Ultimative Steuervorteile bei der Dachvermietung Home Blog Photovoltaik Steuererkl\u00e4rung ist f\u00fcr viele Hausbesitzer und Unternehmer ein zentrales Thema, wenn es um die Vermietung von Dachfl\u00e4chen geht. Ob 0 % Umsatzsteuer oder verschiedene&#8230;<\/p>","protected":false},"author":1,"featured_media":12532,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[58],"tags":[63,68,69,70,77],"class_list":["post-12535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investitionen-in-solarenergie","tag-einnahmen-aus-photovoltaik-versteuern","tag-photovoltaik-dachvermietung","tag-photovoltaik-steuererklaerung","tag-photovoltaik-steuerlich-absetzen","tag-steuerliche-vorteile-photovoltaik"],"acf":[],"_links":{"self":[{"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/posts\/12535","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/comments?post=12535"}],"version-history":[{"count":0,"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/posts\/12535\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/media\/12532"}],"wp:attachment":[{"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/media?parent=12535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/categories?post=12535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/tags?post=12535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}