{"id":13535,"date":"2025-04-22T22:57:15","date_gmt":"2025-04-22T19:57:15","guid":{"rendered":"https:\/\/solar-sed.de\/?p=13535"},"modified":"2025-05-23T11:48:46","modified_gmt":"2025-05-23T08:48:46","slug":"photovoltaics-tax-deduction-tax-benefits-2025","status":"publish","type":"post","link":"https:\/\/solar-sed.de\/en\/photovoltaics-tax-deduction-tax-benefits-2025\/","title":{"rendered":"What does it mean to be able to \"deduct photovoltaics from tax\" in 2025?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Photovoltaics tax deductible, Since the <strong>Annual Tax Act 2024<\/strong> apply to all PV systems that <strong>as of January 1, 2025<\/strong> go into operation, the following key points:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Income tax exemption<\/strong> f\u00fcr Anlagen bis <strong>30\u00a0kWp je Wohn\u2011 oder Gewerbe\u00adeinheit<\/strong> (\u00a7\u00a03\u00a0Nr.\u00a072\u00a0EStG n.\u00a0F.). <a href=\"https:\/\/www.haufe.de\/id\/beitrag\/photovoltaik-steuerfreie-anlagen-11-einkommensteuer-HI16701093.html?utm_source=solar-sed.de\" target=\"_blank\" rel=\"noreferrer noopener\">Haufe.de News and expertise<\/a><\/li>\n\n\n\n<li><strong>0\u00a0% Umsatzsteuer<\/strong> auf Kauf &amp; Montage nach \u00a7\u00a012\u00a0Abs.\u00a03\u00a0UStG (gilt seit\u00a02023, weiter\u00adhin ohne Befristung). <a href=\"https:\/\/www.haufe.de\/steuern\/finanzverwaltung\/umsatzsteuer-bmf-zu-photovoltaikanlagen-und-nullsteuersatz_164_586328.html?utm_source=solar-sed.de\" target=\"_blank\" rel=\"noreferrer noopener\">Haufe.de News and expertise<\/a><\/li>\n\n\n\n<li>Keine Gewerbe\u2011 und IHK\u2011Pflicht f\u00fcr befreite Kleinanlagen.<\/li>\n\n\n\n<li>Attachments <strong>\u00fcber\u00a030\u00a0kWp<\/strong>linear <strong>AfA 5\u00a0%\u00a0p.\u00a0a.<\/strong> auf 20\u00a0Jahre (\u00a7\u00a07\u00a0EStG). <a href=\"https:\/\/www.haufe.de\/finance\/haufe-finance-office-premium\/photovoltaik-steuerpflichtige-anlagen-542-abschreibung-der-akhk_idesk_PI20354_HI15857453.html?utm_source=solar-sed.de\" target=\"_blank\" rel=\"noreferrer noopener\">Haufe.de News and expertise<\/a><a href=\"https:\/\/www.haufe.de\/id\/beitrag\/solaranlagenphotovoltaikanlagen-5-nur-lineare-abschreibung-fuer-die-solaranlage-und-photovoltaikanlage-moeglich-HI2028318.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Haufe.de News and expertise<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Photovoltaics tax deductible<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/solar-sed.de\/wp-content\/uploads\/2025\/04\/photovoltaik-sed-solar-2-1024x683.jpg\" alt=\"photovoltaics tax deductible\" class=\"wp-image-13537\" srcset=\"https:\/\/solar-sed.de\/wp-content\/uploads\/2025\/04\/photovoltaik-sed-solar-2-1024x683.jpg 1024w, https:\/\/solar-sed.de\/wp-content\/uploads\/2025\/04\/photovoltaik-sed-solar-2-300x200.jpg 300w, https:\/\/solar-sed.de\/wp-content\/uploads\/2025\/04\/photovoltaik-sed-solar-2-768x512.jpg 768w, https:\/\/solar-sed.de\/wp-content\/uploads\/2025\/04\/photovoltaik-sed-solar-2-18x12.jpg 18w, https:\/\/solar-sed.de\/wp-content\/uploads\/2025\/04\/photovoltaik-sed-solar-2-1065x710.jpg 1065w, https:\/\/solar-sed.de\/wp-content\/uploads\/2025\/04\/photovoltaik-sed-solar-2-600x400.jpg 600w, https:\/\/solar-sed.de\/wp-content\/uploads\/2025\/04\/photovoltaik-sed-solar-2.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Do I have to use my <strong>photovoltaic system tax return<\/strong> still specify?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2264 30 kWp<\/strong> (commissioning 2025 ff.)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Einmalige Anzeige beim Finanzamt (\u201e\u00a7\u00a03\u00a0Nr.\u00a072 EStG greift\u201c) gen\u00fcgt.<\/li>\n\n\n\n<li>Keine Eintr\u00e4ge in Anlage\u00a0G\/E\u00dcR oder USt\u2011Voranmeldung.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&gt; 30 kWp<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gewinnermittlung (Anlage\u00a0G\u00a0+\u00a0E\u00dcR) und <strong>pv\u2011anlage in steuererkl\u00e4rung<\/strong> weiterhin n\u00f6tig.<\/li>\n\n\n\n<li>AfA in Anlage\u00a0AV, ggf. Umsatzsteuer\u00adoption pr\u00fcfen.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Step-by-step - how to secure all benefits<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>0\u00a0%\u2011Kaufrechnung<\/strong> mit Hinweis auf \u00a7\u00a012\u00a0Abs.\u00a03\u00a0UStG.<\/li>\n\n\n\n<li>Entry in the <strong>Market master data register<\/strong> (innerh. 4\u00a0Wochen).<\/li>\n\n\n\n<li>Fragebogen zur steuerlichen Erfassung\u00a0\u2192 Kleinunternehmer\u00adregel &amp; \u00a7\u00a03\u00a0Nr.\u00a072 ankreuzen.<\/li>\n\n\n\n<li>Netzbetreiber\u00advertrag abschlie\u00dfen.<\/li>\n\n\n\n<li>Erste Steuererkl\u00e4rung:\n<ul class=\"wp-block-list\">\n<li><strong>\u2264\u00a030\u00a0kWp<\/strong>\u00a0\u2192 keine PV\u2011Angaben.<\/li>\n\n\n\n<li><strong>>\u00a030\u00a0kWp<\/strong>\u00a0\u2192 Gewinn, AfA etc. eintragen.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Laufende Jahre: Nur Gro\u00dfanlagen melden.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">How does depreciation work with <strong>&gt; 30 kWp<\/strong>?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>5\u00a0% lineare AfA<\/strong> = 20\u2011j\u00e4hrige Abschreibung. <a href=\"https:\/\/www.haufe.de\/finance\/haufe-finance-office-premium\/photovoltaik-steuerpflichtige-anlagen-542-abschreibung-der-akhk_idesk_PI20354_HI15857453.html?utm_source=solar-sed.de\" target=\"_blank\" rel=\"noreferrer noopener\">Haufe.de News and expertise<\/a><a href=\"https:\/\/www.haufe.de\/id\/beitrag\/solaranlagenphotovoltaikanlagen-5-nur-lineare-abschreibung-fuer-die-solaranlage-und-photovoltaikanlage-moeglich-HI2028318.html?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\">Haufe.de News and expertise<\/a><\/li>\n\n\n\n<li>Monthly approach in the first year.<\/li>\n\n\n\n<li>Sonder\u2011AfA (\u00a7\u00a07g IAB) derzeit nicht explizit auf PV anwendbar \u2013 politische Diskussion abwarten. (Stand April\u00a02025).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Zero tax rate<\/strong> - Maximum cost savings<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gilt f\u00fcr Module, Speicher, Wechselrichter, Montagesysteme.<\/li>\n\n\n\n<li>Voraussetzung: Anlage auf\/f\u00fcr Wohn\u2011, \u00f6ffentl. oder gemein\u00adn\u00fctzige Geb\u00e4ude.<\/li>\n\n\n\n<li>Altanlagen (Kauf \u2264\u00a02022) k\u00f6nnen Vorsteuer\u00aderstattung beantragen \u2013 Aufwand abw\u00e4gen. <a href=\"https:\/\/www.haufe.de\/steuern\/finanzverwaltung\/umsatzsteuer-bmf-zu-photovoltaikanlagen-und-nullsteuersatz_164_586328.html?utm_source=solar-sed.de\" target=\"_blank\" rel=\"noreferrer noopener\">Haufe.de News and expertise<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ about <strong>\"photovoltaics tax deductible\"<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Question<\/th><th>Short answer<\/th><\/tr><\/thead><tbody><tr><td>Interest deductible despite tax exemption?<\/td><td>Only for &gt; 30 kWp (taxable profits).<\/td><\/tr><tr><td>30 kWp subsequently exceeded?<\/td><td>Exemption no longer applies from the following year.<\/td><\/tr><tr><td>KDV (VAT) on own consumption?<\/td><td>Small business: no. Standard taxable person: 19 % VAT on own consumption.<\/td><\/tr><tr><td>Buy more memory later?<\/td><td>Possible; new invoice required for 0 % purchase.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">ROI &amp; amortization - tax boosters<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>0\u00a0% Umsatzsteuer<\/strong> \u21d2 10\u00a0kWp\u2011Projekt spart \u2248\u00a03\u00a0600\u00a0\u20ac.<\/li>\n\n\n\n<li><strong>Income tax exemption<\/strong> \u21d2 Netto\u00a0=\u00a0Brutto, weniger B\u00fcrokratie. <a href=\"https:\/\/www.haufe.de\/id\/beitrag\/steuer-check-up-2025-14-anpassung-der-steuerbefreiungsregelung-fuer-photovoltaikanlagen-HI16681896.html?utm_source=solar-sed.de\" target=\"_blank\" rel=\"noreferrer noopener\">Haufe.de News and expertise<\/a><\/li>\n\n\n\n<li><strong>AfA<\/strong> reduziert Steuerschuld bei gro\u00dfen Gewerbed\u00e4chern.<\/li>\n\n\n\n<li>KfW\u2011Kredit\u00a0270 (Konditionen 2025 noch in Pr\u00fcfung) mindert Zinslast \u2013 Details abwarten.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Common errors &amp; solutions<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Error<\/th><th>Consequence<\/th><th>Fix<\/th><\/tr><\/thead><tbody><tr><td>Memory purchased without 0 % note<\/td><td>+19 % Costs<\/td><td>Request credit note\/rebill<\/td><\/tr><tr><td>Depreciation recognized for tax-exempt investment<\/td><td>Tax office demands correction<\/td><td>Depreciation only with tax liability<\/td><\/tr><tr><td>Small business \u2192 standard taxation changed without calculation<\/td><td>VAT on own consumption<\/td><td>Calculate the change beforehand<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Sample case 2025<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Scholz family<\/strong> (12 kWp + 10 kWh storage, net 27 800 \u20ac):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0\u00a0%\u2011Rechnung, MStR\u2011Eintrag (15.04.2025).<\/li>\n\n\n\n<li>Steuererkl\u00e4rung\u00a02025 ohne PV\u2011Anlage.<\/li>\n\n\n\n<li>Ersparnis (MwSt\u00a0+\u00a0B\u00fcrokratie) \u2192 Break\u2011Even in 5,8\u00a0Jahren.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">When is consulting worthwhile?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Anlagen >\u00a030\u00a0kWp, Mieterstrom, Gewerbe\u00adstandorte<\/li>\n\n\n\n<li>Kombi PV\u00a0+\u00a0W\u00e4rmepumpe\/E\u2011Mobilit\u00e4t<\/li>\n\n\n\n<li>Komplexe Eigent\u00fcmer\u00adgemeinschaften<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">OTHER FREQUENTLY ASKED QUESTIONS (FAQ)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Can I install a photovoltaic system <strong>private<\/strong> tax deductible?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For systems \u2264 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 &gt; 30 kWp can you claim costs via depreciation (5 % linear, 20 years).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How is a photovoltaic system installed in the <strong>Tax return<\/strong> taken into account?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u2264\u00a030\u00a0kWp<\/strong>: Einmalige Anzeige gen\u00fcgt, in den Folge\u00adjahren keine Eintragungen.<\/li>\n\n\n\n<li><strong>>\u00a030\u00a0kWp<\/strong>: Gewinnermittlung (Anlage\u00a0G\u00a0+\u00a0E\u00dcR)\u00a0+\u00a0Anlage\u00a0AV (AfA) bleiben Pflicht.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Can I as a private individual <strong>Depreciate PV system<\/strong>?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, but only if the system is taxable (&gt; 30 kWp or old system without exemption). Then the straight-line depreciation of 5 % p.a. applies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Can the <strong>Acquisition<\/strong> of a PV system tax-deductible?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not for exempt small systems; instead, you save thanks to <strong>0 % Value added tax<\/strong> immediately up to 19 % investment costs. For large systems, depreciation counts as a current operating expense.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is a PV system a <strong>Energy measure<\/strong>?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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\" \u00a7 35c EStG. However, a specialist company must confirm the installation for tax deduction according to \u00a7 35c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Can I claim the costs of a photovoltaic system as <strong>Energy-efficient refurbishment<\/strong> tax deductible?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Only if all \u00a7 35c requirements are met (building \u2265 10 years old, specialist contractor certificate, subsidy not already claimed elsewhere). In practice, the 0 % purchase variant is usually chosen.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What are the special tax considerations for PV systems? <strong>note<\/strong>?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>30\u00a0kWp\u2011Grenze pro Wohn\u2011\/Gewerbe\u00adeinheit<\/li>\n\n\n\n<li>Marktstamm\u00addaten\u00adregister\u2011Pflicht<\/li>\n\n\n\n<li>Wahl Kleinunternehmer\u00a0vs.\u00a0Regelbesteuerung<\/li>\n\n\n\n<li>AfA\u2011Berechnung nur f\u00fcr steuer\u00adpflichtige Anlagen<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Is a PV system a <strong>renewable energy<\/strong>?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes - solar power counts as renewable energy in accordance with Section 3 of the German Renewable Energy Sources Act (EEG).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>SED-Solar GmbH<\/strong> - Your 360\u00b0 partner<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">From project planning to <strong>first tax return<\/strong> we bring technology &amp; legal certainty together. Get free information now: <strong><a href=\"https:\/\/solar-sed.de\/en\/photovoltaic-services\/\" target=\"_blank\" rel=\"noreferrer noopener\">solar-sed.de\/photovoltaic-services<\/a><\/strong> - so that not a single cent of funding is lost!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>(As of April 22, 2025; does not replace individual tax advice).<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Photovoltaik steuerlich absetzen, Seit dem Jahressteuergesetz\u00a02024 gelten f\u00fcr alle PV\u2011Anlagen, die ab\u00a01.\u00a0Januar\u00a02025 in Betrieb gehen, folgende Kernpunkte: Photovoltaik steuerlich absetzen Muss ich meine photovoltaikanlage steuererkl\u00e4rung&#8230; <a href=\"https:\/\/solar-sed.de\/en\/photovoltaics-tax-deduction-tax-benefits-2025\/\" class=\"read-more-link\">Weiterlesen<\/a><\/p>","protected":false},"author":1,"featured_media":13536,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[58],"tags":[70,113,112,110,111],"class_list":["post-13535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investitionen-in-solarenergie","tag-photovoltaik-steuerlich-absetzen","tag-photovoltaikanlage-steuerlich-absetzen","tag-photovoltaikanlage-steuerlich-absetzen-privat","tag-pv-anlage-steuerlich-absetzen","tag-solaranlage-steuerlich-absetzen"],"acf":[],"_links":{"self":[{"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/posts\/13535","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=13535"}],"version-history":[{"count":0,"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/posts\/13535\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/media\/13536"}],"wp:attachment":[{"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/media?parent=13535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/categories?post=13535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/solar-sed.de\/en\/wp-json\/wp\/v2\/tags?post=13535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}