(2023)
Is a home office deductible for managing the photovoltaic system?
Since 1 January 2022, photovoltaic systems on single-family homes (including roofs of garages and carports as well as other outbuildings) up to 30 kWp have been legally exempt from tax.
However, not only systems on single-family homes are eligible:
- Systems installed on buildings not used for residential purposes (e.g. commercial property, garage courtyard) are also exempt from tax. The limit here is also 30 kWp.
- For systems on multi-family houses and mixed-use buildings, the limit is 15 kWp per residential or commercial unit.
- Photovoltaic systems on buildings predominantly used for business purposes are also eligible up to 15 kWp per residential/commercial unit.
- A maximum of 100 kWp per taxpayer or partnership is exempt from tax.
The tax exemption applies regardless of when the photovoltaic system was commissioned for income and withdrawals generated since 1 January 2022.
Expenses may not be deducted as business expenses or advertising costs if they are directly economically related to tax-free income. This is regulated in § 3c para. 1 EStG. This also means that operating expenses directly economically related to the (possibly future) operation of tax-exempt photovoltaic systems are not deductible. This also applies to any costs of a home office in connection with the management of the photovoltaic system.
