The expansion of renewable energies, generated also and especially by PV systems, continues to progress. It is an essential part of the energy transition, but was associated with a considerable (tax) administrative effort until the adoption of the Annual Tax Act 2022 (JStG 2022). As a result of the aforementioned regulations, there is now a real and noticeable simplification from the assessment period 2022, in part only from 2023.
Anyone who installed a PV system on their private residence, even on the balcony of the rented apartment, was a trader or trader within the meaning of § 15 EStG. The activity “electricity production” accordingly constituted a business for which a profit determination has to be made and a sales tax company (§ 2 UStG). It became complex mainly for private plant operators by the following standards of tax law:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.