- 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.
