Taxation of Photovoltaic Systems: Basics, Problems, and Recent Reforms in 24 Cases

Taxation of photovoltaic systems has been a challenge for many homeowners in recent years.
The tax authorities introduced the option of a “hobbyist application” in 2021 to alleviate this issue.
The legislator reformed the basic taxation regime with the JStG 2022, introducing a tax exemption in income tax and a zero tax rate in value-added tax for photovoltaic systems.
The new taxation regime could be relevant for the oral tax advisor examination in 2024 and the written examination in 2024/2025.
A study guide and practice exam on the new income taxation of photovoltaic systems are provided.
All learning materials are available in the PrüfungsCoaches for the tax advisor examinations in 2024.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.