Tax-free photovoltaic systems
Since 01.01.2022, photovoltaic systems are tax-free (§ 3 No. 72 EStG).
The tax exemption applies to:
- Systems on single-family houses up to 30 kWp,
- Systems on commercial properties up to 30 kWp,
- Systems on multi-family houses or mixed-use buildings up to 15 kWp per residential or commercial unit,
- Systems on commercially used buildings up to 15 kWp per unit.
Roofs of garages, carports, and outbuildings are also eligible.
New regulation from 2025
With the Annual Tax Act 2024, the performance limit will be standardised: From 01.01.2025, a uniform tax exemption limit of 30 kWp per unit will apply, regardless of the building type. The total output of all systems per taxpayer or partnership must not exceed 100 kWp.
Important: The tax exemption is a threshold, not an allowance. If the limit is exceeded, the tax exemption for the entire system is forfeited.
This regulation applies to systems that are acquired, put into operation, or expanded from 01.01.2025.
