According to media reports, the German government has announced tax breaks for rooftop photovoltaic systems. The country hopes to tackle the energy crisis by supporting the development of small-scale PV systems, while the tax breaks are aimed at supporting the installation of rooftop PV systems with an installed capacity of less than 30kW. From early 2023, anyone who installs a rooftop PV system under 30kW on a personal residence or commercial building will no longer pay income tax on their electricity generation. The German government approved the measure in its 2022 annual tax bill. This exemption also applies to 15kW rooftop PV systems installed on multifamily and mixed-use buildings. In addition, value added tax (VAT) will no longer be levied on the purchase, import and installation of photovoltaic systems and energy storage systems. A prerequisite for this is that these systems are installed on private houses and apartments, as well as on public buildings and other buildings used for activities of public interest. Reducing this value-added tax means there will no longer be a need to deal with the so-called “Small Business Owners Regulations” in order to be compensated. In approving the regulation, the German government...
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