- 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.
