The federal government wants to remove tax and bureaucratic hurdles for the operation of photovoltaic systems, including on private homes. The cabinet passed a corresponding proposal by Finance Minister Christian Lindner.
Many citizens have so far shied away from solar systems for bureaucratic reasons, said the FDP politician. For this reason, income from this should now be exempt from income tax up to a certain level of performance. Under certain circumstances, VAT should no longer be charged on delivery and installation.
"This frees many private users of photovoltaics from being able to deduct input tax via a small business regulation," said Lindner. "I believe that we have offered a real, very strong additional incentive in the tax system to really get closer to the idea of putting a great system on your own roof."
Simplification also for larger systems
Bavaria, Baden-Württemberg, Hesse, Schleswig-Holstein and North Rhine-Westphalia welcome the planned simplifications. In a joint statement, the finance ministers of the five federal states emphasized: "By simplifying and doing without tax bureaucracy, we can support those who are taking action for climate protection and energy independence." Nobody should have to go to a tax consultant simply because they are making a contribution to the energy transition with a solar system.
The income tax exemption should apply to systems on single-family houses up to 30 kilowatts. For apartment buildings and mixed-use houses, the limit is 15 kilowatts per residential or commercial unit. So far, there is only a simplification rule for systems up to 10 kilowatts.
Also under discussion in the federal government is a proposal from the Ministry of Economic Affairs to expand electricity generation from solar power. For example, there should be a special crisis tender for solar systems with a volume of 1500 megawatts in order to push ahead with the expansion. This action is scheduled for January 15th. In addition, according to the will of the Ministry of Economics, regulations to limit the feed-in from solar systems to the grid are to be eliminated earlier than planned.
