Claiming Input Tax Deduction for Mixed-Use PV System Purchase in 2022: Still Possible?

• The choice of allocation for items used for both business and private purposes often leads to disputes with the tax office
• The tax deduction for PV systems in the past has been denied in some cases
• Documentation of the allocation decision is usually done through claiming the tax deduction
• It is unclear how to document if the tax deduction was not taken or is not possible
• The BFH ruled that no deadline-bound notification to the tax authority is required for documenting the allocation

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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