Falling sales tax and income tax for farmers

Solar, Photovoltaik, Steuern

The Annual Tax Act 2022 has also managed the last few meters of parliamentary procedure. The Bundestag agreed fourteen days earlier. The final vote in the Bundesrat took place this morning, where the legislative package was sent without any changes.

For solar system operators this means:

  • Operators of solar power systems with an output of up to 30 kilowatts (30 kilowatts) have been exempted from income and business tax with retrospective effect from January 1, 2022.
  • In the future, buyers of photovoltaic systems will no longer pay sales tax – but only if they are installed in homes and apartments.

Barn roofs partially laid out

There is now a little more clarity about what the sometimes confusing rules mean. For example, the federal government has taken positions on some sales tax issues. More info here: question and answer

Important: In the future, it will depend on where you install the system:

  • The sales tax deduction applies only to investments on private homes and public or other buildings that serve the common good (schools, etc.). As per the present condition, the machine hall and stables have been excluded.
  • Income tax exemption is applicable to residential and non-residential buildings, i.e. also to fixed roofs and machine halls.

Are there benefits from a larger system?

What is currently causing irritation is a statement from the Federal Ministry of Finance, according to which even systems over 30 kW are exempt from sales tax. Tax experts had earlier classified it differently. According to their interpretation of the law, only systems with an output of up to 30 kW benefit from the new rules. Top Agar has sent an inquiry to the Ministry and will keep you informed.

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You can also read the current status in detail here:

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