Isokrates
2021-03-25 11:40:01
- #1
The 10 kWp are irrelevant for trade tax since they are well below the mentioned exemption amount.
Please be careful here and do not confuse this with the 24,500 euro exemption amount in trade tax.
As an operator of a photovoltaic system, which is to be claimed for income tax purposes, with a capacity of over 10 kilowatts installed, i.e., not capped capacity, one is still a compulsory member of the Chamber of Industry and Commerce (IHK)!
Consequently, one is generally also liable to pay contributions to the IHK. The only exception is if the trade profit does not exceed 5,200 euros per year, § 3 para. 3 sentence 3 IHKG.
Although one usually should not exceed this, one is nevertheless a member of the IHK.