BMF clarifies application of zero tax rate for photovoltaic systems

• The Federal Ministry of Finance has provided clarification on the application of the zero tax rate for photovoltaic systems.
• The clarification addresses specific questions regarding the simplification rule for the withdrawal of a photovoltaic system.
• The clarification applies to old systems purchased before January 1, 2023, for which input tax was deducted.
• The zero tax rate allows for a 0% VAT rate and allows for the deduction of input tax.
• This information is from the NWB Audio Magazine’s free trial article on taxes.

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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