Photovoltaic Systems in Tax Law
Zero Tax Rate, Tax Exemption, and Delimitation Issues for PV Systems
Contents
Current Tax Treatment of Solar Power Systems
- Overview of the classification for income tax and sales tax purposes.
Delivery and Installation of PV Systems
- VAT Treatment: Standard Taxation vs. Zero Tax Rate.
- Distinction Between Delivery and Other Services.
- Invoicing and input tax deduction.
Operators of PV systems
- Income Tax Classification and Tax Exemption.
- Personal Use vs. Feeding Electricity into the Grid.
- Impact on profit, depreciation, and liquidity.
- Business Formation and Tax Obligations.
Tenants, Landlords, and Investors
- Distinction: Electricity Supply vs. Ancillary Service to Lease (e.g., tenant electricity models).
- Rental of open-air facilities.
- Use of investment tax credits and depreciation options.
Current developments and case law
- Current BMF letters.
- Current case law.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
You learn,
- how each typical PV configuration is treated correctly for tax purposes, and
- which design options will bring you real financial benefits.
You will receive
- clear guidelines for your daily practice and
- Certainty in complex boundary issues.
You learn,
- Set up PV projects in a strategic and tax-efficient manner and
- Identifying and avoiding risks early on.
Methods
- Interactive specialist lecture with practical examples.
- Checklists for implementation.
- Case studies and calculation examples.
- Exchange and discussion with participants.
Recommended for
Specialists and executives from companies, particularly in the fields of finance, bookkeeping, accounting, taxation, and management.
- Customized training courses
- Direct application in practice
- Efficient use of time and resources
Start dates and details
Tuesday, 20.10.2026
09:00 am - 1:00 pm
Thursday, 18.02.2027
09:00 am - 1:00 pm
Monday, 26.04.2027
09:00 am - 1:00 pm
Friday, July 23, 2027
09:00 am - 1:00 pm
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