Photovoltaics and block-type thermal power station

The investment in a photovoltaic system or in a block-type thermal power station is especially attractive if the own consumption is high. An EEG levy on own consumption does not have to be paid until the plant has an output of more than 30 kilowatts.

Another positive development is the introduction of a simplification rule for certain photovoltaic systems and block-type thermal power stations with the new Federal Ministry of Finance (BMF) letter dated June 2, 2021. If the taxpayer makes use of this rule, it is assumed that he or she does not have the intention to make a profit, so that the income – but also the expenses – are not taken into account for income tax purposes.

This brochure provides an overview of the treatment of such investments under income tax, value-added tax and trade tax law, as well as subsidy options.

In addition, I will be happy to provide you with individual advice.

Registered clients can download the brochure from my homepage.

Über Sibille Decker

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