ᐅ Is it beneficial to prepare for photovoltaic systems during new construction?

The net payments from the energy utility company are added to the taxable income.
The VAT is initially paid monthly to the tax office. Later, it is paid quarterly or annually.
The VAT paid to the installer for the system is reclaimed as input tax from the tax office. Deadlines for submitting the invoices must be observed here. You also receive a second tax identification number as a small business owner.
In addition, you pay VAT on self-consumption for the first few years.
I have not yet researched to what extent the system can be depreciated as a deductible expense. Mine has only been in operation since the beginning of the year.
Therefore, the opportunities that large corporations have to avoid transferring anything to the tax office simply do not apply to us small business owners.

However, as a rule, the photovoltaic system pays off after about €1,000 net / kWp (approx. $1,100 net / kWp) within 11–12 years. The larger, the better!

GSGaucho schrieb:

But as a general rule, the photovoltaic system pays for itself after about 11-12 years at around €1,000 net / kWp. The bigger, the better!

Thank you also for your explanations!

GSGaucho schrieb:

I have not yet researched to what extent the system can be depreciated as a tax-deductible loss.

This has also become more complicated with the decreasing feed-in tariff.
For income tax purposes, in order to deduct losses from your commercial activity, you need to be able to present a so-called total surplus forecast. This is often simply referred to as "hobby activity."
Currently, there are various strategies on how to manage this from an income tax perspective despite significant depreciation of the system, but explaining these would exceed the scope here, and a forum should not replace professional legal or tax advice.
It is worth mentioning that tax authorities are now paying closer attention to this issue after it was neglected for many years.

For VAT purposes, however, no such forecast is required.
There is currently the additional benefit that you can even claim a full VAT refund on the battery storage system, even if the storage is used 100 percent privately. A prerequisite is that it is purchased in connection with the photovoltaic system.

More specific details should be clarified with a trusted tax advisor; at least for the year the system is commissioned, it is worthwhile.
Subsequent years can usually be handled independently.
As a small tip, if the system has a capacity below 10 kilowatts, it is exempt from trade tax. So, don’t let your tax advisor push you into filing a trade tax return (especially since you will be far from the exemption limit).

Isokrates schrieb:

As a small note, if the system has a capacity under 10 kilowatts (kW), it is exempt from business tax. So don’t let your tax advisor push a business tax return on you (especially since you are far from the exemption threshold).

Is the 10 kW limit still valid here, or was that only the case until the end of 2020?

netuser schrieb:

Is the 10 kWp limit still valid here, or was that only the case until the end of 2020?

You are probably confusing two different issues.

The removed limit refers to the Renewable Energy Sources Act (EEG) surcharge on self-consumption. Previously, only systems up to 10 kWp were exempt. Now the exemption applies to systems up to 30 kWp.

The size I mentioned relates to trade tax. The following exemption was added to the law in Section 3 No. 32 of the Trade Tax Act (GewStG):

"if their activity is exclusively limited to the generation and marketing of electricity from a solar system installed on, at, or in a building with an installed capacity of up to 10 kilowatts."

This way, compulsory membership of tradespeople in the Chamber of Industry and Commerce (IHK) is definitely avoided.

The 10 kWp is irrelevant for business tax since it is well below the mentioned exemption threshold.
The 10 kWp is relevant in the sense that for larger systems there is a cap of 70% of the feed-in. The system is strictly limited to 70% of its nominal capacity. Furthermore, the feed-in above 10 kWp receives a slightly lower payment rate.

Solar photovoltaic was one of the few services where I was able to get enough offers. Most wanted to sell me 9.85 kWp with a 10 kWh (10 kWh) storage system, preferably with cloud features as well. Together, this would cost about 22,000-24,000 net.
That makes no sense. Energy is generated on the roof, not in the basement.
I then installed a system with 27 kWp capacity for 24,000 without storage: 17 kWp southwest, 6 kWp southeast, and the rest northwest. Today, I would go full 30 kWp.
On a cloudy winter day, I can easily supply the heat pump from 8:30 a.m. to 4 p.m. In the afternoons, when my 17 kWp southwest side is in the sun, I increase the flow temperature slightly and store heat in the screed.