Consultation for photovoltaic systems

Profit here narrowly means whether I come out ahead by selling electricity. But since the big profit occurs through self-consumption, any classic private system can quite easily be calculated as negative.

Where do you get the statement that private consumption is excluded from the profit motive? According to all my information, it must indeed be taken into account. Of course, only to the extent of the "loss of earnings" and thus to be valued significantly lower than for VAT purposes. That is, exactly to the extent recorded in the income-expenditure statement. But that it is simply disregarded, I could not understand anywhere.

Strictly speaking, the withdrawal should be based on the production costs to be determined (i.e., depreciation through total revenue). But let's just assume 8 cents for remuneration and withdrawal for fun. For a 10 kWp system with about 10,000 kWh production, that would be €800 revenue per year. Linear depreciation at a purchase price of €14K = €700. From a tax perspective, remaining profit = €100. If desired, even tax consultant fees, insurance, maintenance, etc. could still be deducted from this. In any case, well below the exemption amount and thus considered a hobby, and you are rid of the tax office hassle.

Completely independent of that is the actual profitability, which presents itself significantly more positively thanks to higher electricity prices in terms of self-consumption.

That's exactly what I mean. 14k€ net for 10kWp is already very expensive and even then it's still enough.

In any case, well below the exemption amount and therefore hobby activity

Are you sure? That is a pure threshold up to which no income tax has to be paid, but profit remains.

sure? This is a pure exemption limit up to which no income tax has to be paid, but it remains profit.

There is a tax allowance for commercial secondary activities (I am an employee) which is somewhere around 400 single / 800 couples. If you already run a business as your main occupation, it looks different - then this allowance is hopefully already used up by the main occupation.

I assume that we mean the same. €410 according to § 46 para. 2 no. 1 Einkommensteuergesetz. However, as mentioned, it is only a threshold for tax simplification, not an allowance.

Where do you get this statement that private withdrawals are excluded when there is an intention to make a profit? According to all my information, this must indeed be taken into account. Of course only to the extent of the "loss of earnings" and therefore to be set significantly lower than for VAT purposes. Thus, at the level recorded in the income-expenditure statement. But that you can simply ignore it, I could not understand anywhere.

Effectively you are right, but only partly. In the forecast you will of course present the "loss" in such a way that it has no positive effect whatsoever. According to our tax office, there are recognized flat rates for this. They are then ridiculous. I once calculated that for my 24 kWp system. After 20 years, I was still in the red.