The installation and operation of photovoltaic systems can have significant tax implications. This applies in particular to partnerships. This can be particularly problematic in the case of partnerships managing real estate. They face the danger of commercial embossing by operating a photovoltaic system. If a GbR operates a rental property and a photovoltaic system on the roof, commercial infection has regularly occurred so far. However, this can be achieved in a control-shaping manner. In this post, we explain how.

1st partnership and problem of commercial character

Essentially, only a partnership that has no commercial income can generate surplus income. A partnership which also carries out an original commercial activity or is involved in a commercial partnership generates – regardless of its other sources of income – total commercial income. These partnerships are then also called co-entrepreneurships.

This has significant consequences. There is a trade tax liability of the partnership. In addition, the partnership has only operating assets in this commercial colouring. On the other hand, a company which only generates surplus income has solely private tax assets. The increases in the value of private assets can be realized tax-free.

2nd Commercial stamping by photovoltaic system

2.1 Original standards of the BFH

In the case of asset management partnerships that are commercially infected due to the operation of a photovoltaic system, all assets belong to the company assets – including the buildings. Commercial characterisation occurs if the income from the operation of the photovoltaic system is considered to be commercial income. The Bundesfinanzhof (BFH) has set standards for the commercial design of photovoltaic systems. Accordingly, a commercial activity of the partnership does not exist if the net turnover of the original commercial activity in the investment period does not exceed the following limit: