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I am not mistaken, however, if I add that PV plants were also previously up to 10kwp tax-free in the sense of the earned and paid get the feed-in tariff, right? I have in any case in the summer a simple Wisch (sample letter on determination of hobby operating a PV system) from the local tax office filled out and successfully submitted. But I see ... now applies to up to 30kwp without registration as a business. Vll. but still a question. Does the tax exemption at the time of purchase also apply retroactively? I'm waiting for it already curious... the so-called Easter package came for me tend to late (commissioned in May, completed in August...), but the VAT would still be a nice gift, with a 0.0% promotion of my plant.
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@InvestmentPapa jein😅 so currently it is so that the tax office puts you with small plants in the Liebhaberrei. All proceeds are then free, but also no depreciation or other costs are deductible. This is currently the discretion of the tax office. This can also be wrong and in an income audit the taxes for the income will be demanded (extreme case). Biggest disadvantage here is above all that you can not deduct the costs. Through the innovation you would have the advantage that you can save the high losses from the first years and escape into the "tax exemption". Otherwise, the tax office could subsequently order the high losses and missing profits Liebhaberrei from the beginning. Here the taxpayer sits at the short lever. We (I) had this case already a few times...much expenditure and the costs remain with the client with the Schabanack. Unfortunately the value added tax for already delivered is not refundable. The law applies only to completed and delivered from in force unfortunately.
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@DerSteuerberater Well ok. I have from the beginning at the tax office no business registered. So of course no input tax deduction or other small business regulations... am just the pinched in the whole game. No promotion, no advantage of VAT. ... so far clear. Well, as I said... Easter package I will at least still the 8.2€cents can take. What nen bright spot. 😅