From early 2023, all PV systems operating on single-family homes or commercial properties with an output of 30kW and below will not be required to pay any income tax on the electricity generated.

The German government approved the measures in the Annual Tax Act 2022. This tax relief also applies to photovoltaic systems with an output of 15kW located on multi-family and mixed-use properties.

In addition, no value added tax (VAT) will be levied on the purchase, import and installation of photovoltaic systems and energy storage systems, provided that these photovoltaic systems are installed on or near the roofs of homes and apartments, or are used for public welfare activities. on the roofs of public or other buildings.

The VAT relief means operators no longer have to apply the so-called "Small Business Operators Regulations" to get reimbursed, reducing bureaucracy. In approving the regulation, the federal government also took advantage of the leeway provided by the new EU VAT law.

In addition, the Federal Cabinet has decided that the Income Tax Assistance Association may also provide income tax advice in the future to its members operating photovoltaic systems with an output of 30 kW and below in accordance with the income tax relief provisions, which was previously prohibited by the Finance Act.