Photovoltaics: Tax simplification for systems up to 30 kWp

Since 1 January 2022, photovoltaic systems on single-family homes up to 30 kWp are tax-free. The tax exemption also applies to older systems and significantly simplifies the tax process.

This regulation applies regardless of how the generated electricity is used and allows private property owners to install photovoltaic systems without complications.

However, this tax exemption affects the deduction of operating expenses, as expenses related to tax-free income can no longer be deducted. This raises legal questions, particularly regarding depreciation already made, which will be lost from 2022 onwards. The courts may decide on the constitutionality and protection of legitimate expectations in this context. Despite the loss of depreciation over the entire service life of the system, the new regulation is considered advantageous.

It is important to note that the tax exemption also applies to photovoltaic systems on multi-family houses and mixed-use buildings up to 15 kWp per unit.