ᐅ Tax Advantages of a Photovoltaic System?

Hello,

We are considering how to plan the planned photovoltaic system in the most tax-efficient way possible.
For this reason, we decided against a 40+ (there was something about that) and want to finance the system differently.

I have in mind that to sell the electricity, I need to establish a partnership (GbR) and pay VAT, etc., but that way I can also deduct all costs, including the loan and so on.
Is that correct or wrong?

Also, a friend told us that you could rent out the roof to your own partnership to optimize the whole setup even further.
Does anyone have experience with this, or is my friend just talking nonsense?

Am I correct in understanding that an Renewable Energy Act surcharge must be paid starting from 10kWp?

Thanks

Plonk109 schrieb:

that I need to establish a GBR to sell electricity

A single person cannot establish a GBR; it requires two people. So... 🙄

A GBR does not need to be established. The facility can also be operated as a business without a business license. Registering the business with the tax office is sufficient. The Bavarian tax office provides a document with additional information.

Plonk109 schrieb:

Also, a friend told us that you can even rent the roof to your own GBR to optimize the whole thing further.

Who pays taxes on the rental income then? Oh right, that would be you ;-)

Plonk109 schrieb:

We are considering it,

Then you automatically become a GbR.

More like heading in the wrong direction. Choosing not to go with a 40+ KfW standard and then financing it differently is a move that comes with a big disadvantage.

Plonk109 schrieb:

Have I understood correctly that the Renewable Energy Act surcharge has to be paid starting at 10 kWp?

I am

As far as I know, this regulation was abolished at the end of 2020. Please double-check!