Construction costs are currently skyrocketing

hmm something is wrong. What roof pitch do you have? My house dimensions are also about 9x11 and in my planning, 24 modules fit on two sides. all four sides fit 48.

A hip roof is not the same as a hip roof. If it turned out unfavorably, it only has a narrow triangle facing south because east-west are each trapezoids and the house is rectangular with the narrow side to the south. If there's a roof window added, the roof area is rather small.

The orientation doesn't matter when it comes to maximizing the occupancy of the modules. We're not talking about the presumably actually achievable yield. Skylights could be a possibility. However, it would have to be very unfavorable on the long side, so that, for example, the bottom row is almost completely blocked. I also have the small triangles facing southeast and northwest. As I said, I have identical dimensions. Therefore, depending on the DN and possibly DF, we would have to have very similar roofs.

Since you have to prove a profit motive anyway in order not to fall into tax-ineffective hobby activities, that is pretty irrelevant. Profit motive ultimately means that you pay taxes overall (8-year period) and do not save them. By the way, this has absolutely nothing to do with the VAT regulation. ;)

My statement was not about VAT either - that is just a pass-through item. And yes, it is relevant, since I generate about €200 taxable profit every year and have to pay taxes on it - but from next year onwards, no longer. P.S. The total period for the photovoltaic system is 20 years and not just 8 years. And an investment calculation is made - not a tax consideration. So you can be tax-negative for 20 years and still complete the total period positively. You probably haven’t dealt with these topics so intensively yet ;)

The new regulation is indeed simpler, but it is likely financially disadvantageous because then depreciation on the system is also eliminated?

Apart from the year of acquisition, I have so far not managed to show no profit in the cash basis accounting. Quite the opposite. Therefore, I informally applied for hobby status and was promptly approved with the note that the abbreviated income statement might also be an option for me. However, it might look different if you purchase at today's pharmacy prices with relatively low feed-in tariffs or, for example, have financing costs that can be claimed as expenses. In that respect, it is advantageous for me. Another idea: use declining balance depreciation in the first years, then switch to hobby status ;-)

I agree. Exactly for this reason (because it is so complicated) Germany is preventing the energy transition

Yes, that's true, the hurdles are a problem. But as you can see with the issue of hobby status, things are moving in the right direction.

It gets really nasty, by the way, for those who want to do this professionally. Here we are talking from the perspective of a single-family homeowner. The bureaucracy for our small systems is already comparatively low; if you want to build something bigger, it becomes really insane. There is a system behind the regulations and laws woven together over the last 15 years.

Which ultimately is also my fundamental criticism of energy policy. If the CDU had said, coal is cool, nuclear is cool, that wouldn't have been my opinion but at least it would have been consistent. Instead, they decided to exit everything and at the same time not only failed to bring the alternative to market consistently but deliberately slowed it down. And this runs through everything. No reforms in social systems, only cost increases due to election promises (Mütterrente for the tenth time etc.), infrastructure decays, no fiber optic, no comprehensive mobile network, teacher shortage, doctor shortage, nursing shortage... the list is almost endless. And this in the fattest decade of the last - no idea - 50 years? Terrifying. Simply terrifying.

And after four years of the traffic light coalition, in common parlance they are then blamed for everything.

You see. Exactly for this reason (because it is so complicated) Germany is preventing the energy transition

I can confirm that for my husband and me. We only built according to the Energy Saving Ordinance (i.e., the superficially cheapest option) because we didn’t understand all the subsidies, applications, etc., although according to some forum members, it would have been easy to make our house a KfW 55. But just spending several thousand euros on the energy consultant (I know that part of that is reimbursed) discouraged us. I have sometimes wondered whether it wouldn’t be simpler or whether the situation is really so complex that you need a specially trained energy consultant.