- 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.