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Press Release

Tax office informs about photovoltaic systems

In terms of income tax, photovoltaic systems will be tax-exempt from 2022.

This means that electricity generated on, at or in buildings is no longer subject to income tax. The prerequisite for this is that

  • the output of PV systems in the case of single-family homes and commercial properties does not exceed 30 kW/kWp.
  • the output of PV systems in buildings with several residential and/or commercial units does not exceed 15 kW/kWp per residential and/or commercial unit.

This means that for the vast majority of PV systems, a profit calculation will no longer have to be prepared and submitted to the tax office as of 2022. No application is required for the income tax exemption and it applies regardless of
when the PV system was commissioned.

For sales tax, a zero tax rate will apply to the supply of photovoltaic systems from 01.01.2023.
A sales tax of 0 percent applies to the supply and installation of certain photovoltaic systems, including other essential components, to the operator.
The introduction of the zero tax rate is intended to reduce bureaucracy for operators.
The zero tax rate is limited to systems installed on or near private residences, apartments, or public and other buildings used for activities serving the public good.
Supplies made by manufacturers, wholesalers or retailers to persons who are not operators of the photovoltaic system will continue to be subject to the standard tax rate.

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