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The tax treatment of solar PV installations in Germany

Income and self-consumption from small solar installations are tax-free under § 3 no. 72 EStG when the installation has up to 30 kWp per residential or commercial unit and no more than 100 kWp in total per taxpayer; in return, its costs cannot be deducted. The second module covers the zero VAT rate on supply, storage and installation under § 12(3) UStG, the operator's position as a small business, the trade tax exemption up to 30 kW and the path of larger installations. Two modules, each with a fully worked case study.

Intermediate2 modules44 minModule 1 free to read

2026 rules — verified on September 23, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • determine which receipts and withdrawals § 3 no. 72 EStG makes tax-free
  • apply the two output limits, per unit and per taxpayer, to a concrete installation
  • recognise which installations the wording does not cover at all
  • place the two application rules of § 52(4) EStG in time
  • draw the consequences of the exemption for profit calculation, the contamination rule and cost deduction under § 3c EStG
  • check the conditions of the zero rate under § 12(3) UStG
  • recognise which supplies and services the zero rate includes
  • place the operator's VAT position as a small business or a standard-taxed business
  • apply the trade tax exemption of § 3 no. 32 GewStG and its limits
  • outline how a larger installation passes through profit calculation, depreciation and trade tax

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 121 minFree — no accountThe income tax exemption of § 3 no. 72 EStG: limits, buildings and consequencesWhat you will be able to do
    • determine which receipts and withdrawals § 3 no. 72 EStG makes tax-free
    • apply the two output limits, per unit and per taxpayer, to a concrete installation
    • recognise which installations the wording does not cover at all
    • place the two application rules of § 52(4) EStG in time
    • draw the consequences of the exemption for profit calculation, the contamination rule and cost deduction under § 3c EStG
    Read this module
  2. Module 222 minIncluded in the full courseZero VAT rate, the operator's VAT position, trade tax and larger installationsWhat you will be able to do
    • check the conditions of the zero rate under § 12(3) UStG
    • recognise which supplies and services the zero rate includes
    • place the operator's VAT position as a small business or a standard-taxed business
    • apply the trade tax exemption of § 3 no. 32 GewStG and its limits
    • outline how a larger installation passes through profit calculation, depreciation and trade tax
    View the module — full course

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (6)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (6)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

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Where this course leads

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Run the numbers

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File it

Step-by-step guides to the official forms cited in this course.

Read in German

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.