Field help:
(2023)
Were you self-employed, did you run a business or did you operate a photovoltaic system?
(Forms G, S, EÜR)
Select "yes" if in 2023 you had
- Income from self-employment or freelance work (Form S)
- Income from a business (Form G) or
- Income from a photovoltaic system (also Form G)
For each self-employed work and business, a balance sheet or Form EÜR must also be submitted electronically.
Tax-free photovoltaic systems since the 1st of January 2022
Since 1 January 2022, photovoltaic systems on single-family homes up to 30 kWp have been tax-free. This regulation also applies to the roofs of garages, carports and other outbuildings.
But not only single-family homes are privileged:
- Tax exemption also applies to systems on commercial properties up to 30 kWp.
- For blocks of flats and mixed-use buildings, the limit is 15 kWp per residential or commercial unit.
- Photovoltaic systems on buildings used primarily for business purposes are eligible for tax relief up to 15 kWp per unit.
The tax exemption applies to income and withdrawals since 1 January 2022 and is automatic, without the right to choose or apply.
Expenses that are directly related to tax-free income cannot be deducted as business expenses or income-related expenses.
For expenses relating to a year before 2022 but paid in 2022 or later, we recommend submitting Form EÜR and claiming the costs, even if this may lead to disputes with the tax office. If necessary, please contact a tax advisor or tax lawyer in your local area for advice.
