Photovoltaic roof system: complete feed-in, legal questions....

Hello,

we are actually currently looking for a construction company.
By chance, a house was offered to us that might be interesting.
The house has a photovoltaic system on the roof.
It is from 2010 and the electricity is fed completely into the grid. For this, an amount of XXX,XX € is received.

Now I wonder how the whole thing looks from a legal perspective?
Does it have to be taxed?
Does a small business need to be registered for this?

Generally, yes.
Questionable is how the acquisition should be treated, as it can occur with or without VAT.
Google under: "Geschäftsveräußerung im Ganzen" photovoltaik
I would make the topic of whether or not you are a small business under VAT law dependent on that, provided it is not stipulated somewhere in the feed-in conditions that you are not allowed to be a small business.

Small business no. Taxable yes. Full feed-in: not 100% paid anymore, but depending on the age of the system, it probably doesn’t fall under the new unfavorable regulations. I recommend taking a closer look here in the forum. In 2010, I believe there were still 40 ct per kWh for feed-in, that’s great, I’m currently only getting 14 ct :(. For me, self-consumption is worthwhile; at 40 ct per kWh, self-consumption is no issue. But who knows how long it will take until electricity costs are higher ;)

Small business no.

This statement is too general. It depends on the size of the photovoltaic system and the intention to make a profit. Since the original poster does not specify the size of the system or how much money he receives, no one can assess this. Under certain circumstances, it can even be sensible to register a business, even if one is not obligated to do so. However, this carries the risk of becoming subject to the Chamber of Industry and Commerce.

Taxable yes.

This statement is also far too general. What does he have to pay tax on? Income tax, sales tax, electricity tax, tobacco tax....?

Income tax if there is an intention to make a profit (see above).
Sales tax yes, unless he opts for small business status (turnover in the first year under €17,500). As a small business owner, no sales tax may be shown to the customer. However, the small business owner still has to submit a sales tax return in which he declares his sales.