Avoiding Taxation of Gratuitous Disposal of Photovoltaic Systems through Withdrawal

• New photovoltaic systems purchased after January 1, 2023 are not subject to taxation for the free-of-charge transfer of electricity.
• Existing photovoltaic systems purchased before January 1, 2023 may still be subject to taxation for the private consumption of electricity.
• The “Entnahmemodell” allows for the avoidance of taxation on the private consumption of electricity by removing the existing photovoltaic system from the company’s assets.
• The conditions and consequences of the “Entnahmemodell” are explained in the article.

Source: datenbank.nwb.de

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.

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