Consultation for photovoltaic systems

If I calculate to the tax office that I do not make a profit at 6.x ct/kWh within the framework of depreciation, one should still be able to establish a hobby activity, right?

Yes, of course. However, all income and expenses must be considered, especially self-consumption.

You have to be careful. For income tax purposes, up to 10 kWp the presumption of hobby activity is accepted without comment. From 10 kWp onwards, the tax office CAN demand a profit forecast. Up to roughly 30 kWp this will always be negative (calculated over 20 years), which is why the discussion leans towards 30 kWp. The easiest way is to call the tax office and ask how they handle it. Especially for 11-15 kWp, many accept the unchallenged hobby activity without evidence.

That is what I meant somewhere on the last pages. From a business management perspective including discounting, photovoltaics does not make sense according to any rule of the art. Merely the payback of expenses just within [AFA] should not be considered economic by the [FA]. Ergo, hobby activity. If I had dealt with it earlier and talked to the tax office, I would not only have 9.51 kWp on the roof now, but all surfaces would be covered.

Up to roughly 30 kWp, it will always be negative (calculated over 20 years), which is why the discussion is heading towards 30 kWp.

I don't understand, why should that be the case? If you don't take some crazy rip-off offers, there should always be a profit possible.

And I still don't get what is so desirable about falling into hobby status? Do you prefer to make a loss rather than paying some of your profit as income tax?

By the way, it's not about economic viability, but about the intention to generate profit intention. The plausible intention alone is sufficient, no matter what happens in between. I don't know anyone who buys photovoltaic out of pure green conviction knowing that they will have to pay into it every year for the next 20 years.

That is just how it is in Germans. Before I give someone something, I prefer to get nothing! ;-)

I don't understand, why should that be the case? As long as you don't consider some crazy rip-off offers, it should always be possible to make a profit.

And I still don't get what is so desirable about falling into the hobby loss category? Do you prefer to make a loss rather than pay some of your profit as income tax?

By the way, it's not about profitability at all, but about the intent to generate profit absicht. The plausible intent alone is enough, no matter what happens in between. I don't know anyone who buys a photovoltaic system purely out of green conviction, knowing that they will lose money on it every year for the next 20 years.

The hobby loss calculation is not about classic profitability as we understand it, but about the perspective of income taxation. Profit here narrowly means whether I make a positive return from selling electricity. Since the big profit comes from self-consumption, any typical private system can quite easily be calculated as negative. (Depreciation over 20 years alone eats up every profit from electricity sales.) Using depreciation to reduce your taxes should always be approached with caution. There are some nasty pitfalls and it is not worthwhile in every case. Most of this will have to be clarified by a tax advisor, and since you are self-employed, it can get expensive quickly.

With value-added tax, it's simpler. You can reclaim the input tax through regular taxation but then you also have to pay value-added tax.