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Information Oberfinanzdirektion Karlsruhe

The federal and state governments have agreed that income from the operation of small photovoltaic systems with up to 10 kilowatts (kW) will no longer be covered by income tax in the future.

The simplification rule applies to the plants that were put into operation after December 31, 2003. Income from such plants no longer has to be declared in income tax returns.

It is intended that the tax offices will approach the taxpayers concerned in writing when processing the tax return.

The BMF letter is available here

For the declaration to be submitted to the tax office, the form Sample Application for Profit Generation Intention for Small Photovoltaic Systems and Combined Heat and Power Plants is available

In addition, the information sheet on the intention to generate profit with small photovoltaic systems is available in the section Forms - Income tax - Other

Further information can be found in the FAQ Taxes of Oberfinanzdirektion Karlsruhe under the heading "Photovoltaic systems and combined heat and powerplants".

The press release of the Ministry of Finance Baden Württemberg can be found here.

 

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