Tax benefits from photovoltaic system?

Stromes must found a GbR and pay VAT etc., but can also deduct all costs, including the loan.

GbR: at least two persons
VAT: It can be worthwhile to initially forgo the small business regulation and later claim it again.
Costs: Only the interest on the loan is tax-deductible, additionally the depreciation on the asset.

The topic of small business owners has lost relevance in recent years. The main reason is the declining feed-in tariff; as a result, photovoltaics only really pay off through self-consumption, the feed-in tariff mainly amortizes the investment costs. But this also means: 1. since little income is generated through feed-in, the intent to make a profit is hardly justifiable, especially for smaller systems in the range of 6-7 kWp 2. one would always have to pay value-added tax on their own electricity and settle monthly. Relatively a lot of bureaucracy for something that is financially neutral after x years, if the tax office even accepts the intent to make a profit

The larger the system and the share of feed-in, the more the small business regulation is worthwhile. The limit of 10 kWp was changed to 30 kWp at the turn of the year

1. since there are little revenues from feeding in, the intention to make a profit is hardly justifiable, especially for smaller systems in the range of 6-7 kWp

It does not have to be justified. Tax offices are not interested in that for photovoltaics. And a small profit is still a profit.

2. you would always have to pay VAT on your own electricity and settle monthly.

Filing a VAT advance return for 12 months and then only annually is no effort. Especially since the same advance return is submitted every month (how long does it take via Elster? 2-3 minutes per month?) and the final settlement is only done at the end of the year.

In addition to depreciation and interest expenses, maintenance (cleaning!) and repairs are also tax deductible.

In addition to depreciation and interest expenses, maintenance (cleaning!) and repairs are also tax-deductible.

All expenses that you wouldn't have at all without photovoltaics. :D

... but one of the few ways to heat and still depreciate. Many types of heating systems require more maintenance but are not depreciable.