Income tax-free - Manage efficiently with balcony power plants

Small solar systems are subsidized in many federal states and balcony power plants on balconies are no longer a rarity. Homeowners, apartment owners and tenants can generate solar power with mini photovoltaic systems on the balcony or on the house facade without having to pay income tax. However, in order for the electricity generated to remain income tax-free for sale or personal use, certain guidelines must be observed.

How many kilowatts can I generate with my mini photovoltaic systems in order to remain tax-free?

The tax exemption applies as long as the nominal output of single-family homes does not exceed 30 kilowatts (peak). For multi-family homes or mixed-use properties, the limit is 15 kilowatts (peak) per apartment or commercial unit. In addition, there is an upper limit of 100 kilowatts (peak) per taxpayer or partnership. This regulation also applies to different properties. If these limits are exceeded, the tax exemption no longer applies.

Parallel partnerships are considered separately. Consequently, private assets such as houses or holiday homes are not linked to the proportional real estate of partnerships. The position of the person and their partnership is therefore examined separately to determine the upper limit of 100 kilowatts (peak).

It is also essential for the tax exemption that the photovoltaic systems are installed on, in or in a building. This includes installation on roofs, balconies, outbuildings, garages, carports or garden sheds. Systems on open spaces are excluded from the tax exemption and are not tax-exempt regardless of their size.