Consultation for photovoltaic system

I never claimed that either. I only said that the valuation per kWh is the same as in the EÜR (and indeed lower than for VAT purposes).

The question was whether this is part of the profit forecast and if not, where this is stated.

I brought up the reference to the EÜR to illustrate that a negative forecast also leads to tax losses and therefore it would be more advantageous to also report these losses instead of retreating into hobby activities.

I never claimed that. I only said that the valuation per kWh is the same as in the EÜR (and just lower than for VAT purposes).

The question was whether this is part of the profit forecast and if not, where that is stated.

I brought up the reference to the EÜR to make clear that a negative forecast also leads to tax losses and therefore it would be more advantageous to declare these losses instead of hiding behind the hobby exemption.

You can quite well determine the value with which you credit your own consumption yourself. Depending on which approach you want to choose. In other words, the rate with which you credit your own consumption can vary between... no idea, 9 cents and 20 cents. That naturally influences the result enormously.

With us, own consumption is no longer queried at all. Up to what size this is handled that way, I still have to inquire.

The pitfalls if you want to depreciate the system can be nasty. My future tax advisor told me a bit about that. Among other things, additional payments can arise if you want to switch after the depreciation period ends. But apparently, there is a lot more. I can’t recall it all anymore. If you are well versed in taxes (also in the freelance sector), it should be doable. But that is not the case for most people, and they then need an advisor, who is not free either.

I assume we mean the same thing. €410 according to § 46 paragraph 2 number 1 of the Income Tax Act. But as said, this is only a tax exemption limit for simplification, not a tax allowance.

You’re right, my egocentrism tricked me :) Since I am an employee, it is de facto the same for us because we never exceed the €820 with the photovoltaic system and have no other secondary income. For self-employed persons or employees with additional secondary income, the situation is unfortunately different.

Hello everyone,

I have a question for the group. I am considering investing in a photovoltaic system. Currently, there is the 10kWhp limit for this hobbyist rule. As I understand it now, I do not have to report profits from the feed-in tariff to the tax office. What about the self-consumption, do I still have to pay VAT on that or is that also waived?

If both are waived, can the income tax assistance association then work for me again? I have been using them for over 10 years because I do not understand taxes at all. And honestly, I would shy away from the whole tax topic.

If you choose the hobby option, then you do not need to report any of it on income tax, so you can also have the club do the declaration again. Although it’s really not rocket science, especially if you take the one from the previous year and check it for currency. The club is more expensive than what you might possibly lose in savings. But to each their own.

For VAT, everything remains the same. If you choose the small business regulation, then you do not get the VAT on the purchase back, but you do not have to pay VAT either. If you choose the standard taxation, then you get the VAT on the purchase back, but the VAT must be collected and paid to the network operator and VAT on your own consumption must be paid.

Hello everyone,

I have a question for the group. I am speculating with a photovoltaic system. Now there is currently the 10 kWhp threshold for this hobby regulation. As I understand it now, it means that I do not have to report profits from the feed-in tariff to the tax office. What about self-consumption, do I still have to pay VAT on that or is that also waived?

If both are waived, can the wage tax assistance association work for me again? I have been using them for over 10 years because I do not understand taxes at all. And honestly, I would shy away from the whole tax topic.

Additional note: If you exceed 10 kWp, that does not automatically mean that you have to pay income tax (in the tax return). It only means that the tax office might require a profit forecast to determine your intention to make a profit. Just ask them if they even want that for a slight excess. Many avoid the effort and assume hobby status without review.