Module 121 min2333 wordsFree — no account
The income tax exemption of § 3 no. 72 EStG: limits, buildings and consequences
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 266 words · 3 min
Worked example
The Wagner family's calculation
The installation from the opening has 9.8 kWp on a house with one dwelling and was acquired in 2025. Both limits are met, and the later version applies. The 640 € of feed-in payments and the self-consumption are tax-free, no profit is to be calculated, and neither depreciation nor loan interest is deductible. The installation does not appear in the return.
Practical case
A block of flats, a detached house, one overall limit
Since 2025 Ms Lorenz has been running a 95 kWp installation, registered as such in the Marktstammdatenregister, on her rented building with five flats and a doctor's practice. In spring 2026 she has a second installation of 10 kWp put on her own detached house. Which of the two installations is exempt under § 3 no. 72 EStG in 2026, and why?
Hint: First check the per-unit limit for each building, then the total of all of Ms Lorenz's installations.
Show the solution
The rented building has six units, five flats and one commercial unit; the per-unit limit allows up to 180 kWp there, and the 95 kWp are below it. The detached house has one residential unit with a limit of 30 kWp, and the 10 kWp are below it. The second condition is the overall limit per taxpayer: 95 and 10 kWp make 105 kWp, more than the permitted 100 kWp. Because the wording sets both limits as conditions, the exemption is met for neither installation. Ms Lorenz earns income from both, which she must calculate under the general rules.
Answer: Neither installation is exempt: the total of 105 kWp exceeds the overall limit
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.