Tax Benefits for Operating Photovoltaic Systems under the JStG 2022 – Dr. Johannes Riepolt

• Tax adjustments were made in the context of promoting photovoltaic systems under the Yearly Tax Act 2022
• A zero tax rate for the supply and installation of photovoltaic systems was introduced
• Income and withdrawals from operating eligible photovoltaic systems are now exempt from income tax
• The Federal Ministry of Finance clarified the legal changes through several official letters in 2023
• Simplifications for tax registration were also addressed in the official letters
• It is acceptable for businesses to not submit a tax registration if income tax exemption and zero tax rate are fully applied

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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