On December 2, 2022, the German Bundestag passed the Annual Tax Act 2022. The Federal Council still has to approve this law. This is scheduled for December 16, 2022. The Annual Tax Act 2022 contains, among other things , measures to promote the expansion of photovoltaic systems.
With the package of measures that has been decided, bureaucratic tax hurdles in the installation and operation of photovoltaic systems on buildings will be removed. One measure is the reduction in the VAT rate from January 1, 2023 on the delivery and installation of such systems.
Source: bundesfinanzministerium.de
