Linear depreciation (AfA)
PV systems can be depreciated linearly over their useful life. The tax useful life is 20 years.
Lineare Abschreibung
With linear depreciation you can claim 5% (1/20) of the acquisition costs annually for tax purposes.
Beispiel bei Investition von 200.000 €:
10.000 € / Jahr
über 20 Jahre
Depreciation begins in the year of commissioning. For acquisition during the year, depreciation is made monthly.
Investment deduction (IAB)
With the IAB you can deduct up to 50% of the planned investment costs for tax purposes BEFORE you buy the PV system.
Sofortabzug möglich
bis 50%
der geplanten Investitionskosten
Maximalbetrag
200.000 €
pro Wirtschaftsjahr
The IAB can be claimed up to 3 years before the investment and must be 'resolved' within 3 years after claiming by the actual investment. Maximum: 200,000 € per fiscal year.
Praxisbeispiel IAB
For a planned investment of 200,000 € you can deduct 100,000 € (50%) as business expense in the previous year. With a tax rate of 30% this corresponds to a tax saving of 30,000 € - even before you bought the system.
Special depreciation (Sonder-AfA)
In addition to linear depreciation, small and medium-sized enterprises can use special depreciation.
- ✓Jahr 1-5: 20% special depreciation in addition to normal depreciation
- ✓Zusätzlich: Can be combined with linear depreciation and IAB
- ✓Vorteil: Significantly faster tax relief in the first years
Input tax deduction
As a VAT-liable entrepreneur, you can immediately claim the input tax from the PV purchase.
Sofort rückerstattbar
For an investment of 200,000 € net you pay 238,000 € gross (incl. 19% VAT). You get the 38,000 € input tax back from the tax office.
Beispiel bei Investition von 200.000 € (brutto 238.000 €):
38.000 €
Vorsteuer sofort zurück
In return, you must pay VAT on self-consumed electricity. Nevertheless, the input tax deduction is advantageous in most cases.
Trade tax exemption
Under certain conditions, PV systems can be exempt from trade tax.
If the PV system is part of an agricultural or forestry business or if the installed capacity does not exceed certain limits, a trade tax exemption may be possible. However, this must be checked on a case-by-case basis.
Steuerberatung empfohlen
Die steuerliche Behandlung von PV-Anlagen ist komplex und hängt von vielen individuellen Faktoren ab. Wir empfehlen dringend, einen Steuerberater hinzuzuziehen, um die optimale steuerliche Gestaltung für Ihr Projekt zu finden.