Consultation for photovoltaic systems

One should also carefully calculate whether it is better to do a bit more tax stuff for five years and thereby reclaim the input tax. Since this pays off especially for large systems with proportionally lower self-consumption, it is probably not sensible for most to have a system with more than 10 kWp classified as a hobby.

That has nothing to do with each other. The hobby classification refers to income tax—the input tax, i.e. VAT, can also be reclaimed even with a hobby classification.

Right. There was something. Since none of our systems fit the grid, I probably didn’t deal with it sufficiently.

: I said nothing different. The hobby stuff (up to 10 kWp) has nothing to do with the Renewable Energy Sources Act surcharge on self-consumption (up to 30 kWp). Both are different steps in the right direction with unnecessary, artificial limits.

The original question was quite simple: why is the system planned with 11 instead of the supposed 10 kwp? My answer was that the 10 kw limit like before no longer exists and now it doesn't matter whether I plan 9.99 or 11 kwp.

How you then clarify it with the tax office is up to you.

No more and no less. 10 posts later you are somewhere completely different again and it gets talked to death…

that the 10 kWp limit like before no longer exists and that it does not matter whether I plan 9.99 or 11 kWp now.

People are just talking because that is not true. A new artificial limit has been introduced at 10 kWp.

Correct, under 10 kwp this no longer has to be declared in the income tax return. So no profit and loss statement etc., absolutely nothing. This is definitely less effort.

Has nothing to do with anything else regarding VAT at all

When I spoke to the tax office back then about registering the system regarding VAT, the officer clearly advised me to choose the <10kWp rule, because otherwise they would eventually assume it to be a hobby.

If I calculate for the tax office that I make no profit with 6,x ct/kWh within the scope of depreciation, one should still be able to argue hobby status, right?

VAT excluded as usual.