Construction costs are currently skyrocketing

We are, however, in Germany. Therefore, this is hardly relevant. Especially not for construction interest rates.

That's what I thought too, which is why I only expect a short-term increase. We are still in the middle of the recession and the data does not look good.

The tariff in the markets is only available! Offline, not online. So a visit on site is probably unavoidable

For what reason should the situation ease up in spring?

Because there is gradually a restructuring of the energy situation and new procurement routes are being opened up. Of course, these are all currently just plans. But take a look, for example, at the changed values of energy procurement from Russia today compared to January. In addition, we already have significantly more potential for generation in the area of renewables here in the country, but it is often not fully utilized due to legal/political issues. This is now supposed to be addressed. A good example is the pumped-storage power plants. These are currently hardly used at all because double fees have to be paid at the moment, although they would be a great storage option for the excess energy during off-peak times from photovoltaics and wind. Since it is not currently being used, the plants are rather shut down or exported to Austria/Switzerland, where exactly this is done with their pumped-storage power plants. Often the political will is lacking, but this is now coming step by step.

Unfortunately, you also don't seem to be any better acquainted with the topic.

If the photovoltaic storage is purchased together with the photovoltaic system, and not separately later, the tax authorities assume a single object, and as long as you do not make use of the new simplification rule, you can claim the full input tax deduction for the system including the storage.

Of course, you then have to live with the VAT for at least five years.

Unfortunately not, there are tax court rulings on exactly this issue and a very instructive video by a tax advisor on exactly this topic. Photovoltaics and storage must be strictly separated and de facto regarded as individual assets. Photovoltaics are entrepreneurial, storage is non-entrepreneurial, unless I sell at least 10% of the stored electricity. By the way, the video is by tax advisor Mücke: "no input tax for battery storage." And a tax advisor tends to be rather creative… but not as creative as the solar technicians.

There are countless examples where the input tax deduction worked for the storage if it was acquired together with the photovoltaic system. But well, maybe the tax office is capable of learning. Since electricity from private storage units is not allowed to be fed into the grid (such a stupid thing), it is always used for personal consumption and therefore has nothing to do with the self-employed activity.

Photovoltaics and storage must be strictly separated and de facto regarded as individual assets. Photovoltaics are entrepreneurial, storage is non-entrepreneurial, unless I sell at least 10% of the storage electricity. By the way, the video is from tax advisor Mücke: "no input tax for battery storage." And a tax advisor tends to be rather creative...though not as creative as the solar technicians.

That is simply not true in such a general way.

Please name the Fiscal Court rulings.
Then one can see which specific case is involved.

Since I do not watch videos by tax advisors on YouTube, who in my opinion are not exactly the top experts in their field, I cannot claim that he said everything wrong, but I can say with certainty that the statement is simply wrong in its generality.

In detail:

The photovoltaic storage is not always necessarily an independent asset.
Only if it is one does the specific use with the 10% minimum entrepreneurial use matter.

But if you purchase it together with the photovoltaic system directly, the first impression often already points to a single allocation object.

If you want to do it 100% correctly, you can have the photovoltaic storage installed before the inverter, so that it always represents a single allocation object together with the photovoltaic system.

But everyone can also look this up at the responsible authorities.

In Bavaria, for example, in the assistance for photovoltaic systems from the Bavarian State Office for Taxes.