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The tax treatment of solar PV installations in Germany
The income tax exemption of § 3 no. 72 EStG: limits, buildings and consequences

Module 121 min2333 wordsFree — no account

The income tax exemption of § 3 no. 72 EStG: limits, buildings and consequences

The lesson45
Worked case2
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 407 words · 7 min

Test yourself

Question 1 of 7

Question 1 of 7

What does § 3 no. 72 EStG make tax-free?

only the grid operator's feed-in paymentthe receipts and withdrawals connected with operating the installationthe gain from later selling the house

Question 2 of 7

Question 2 of 7

What is the maximum installed gross output an installation on a house with two flats may have to respect the per-unit limit?

30 kWp60 kWp100 kWp

Question 3 of 7

Question 3 of 7

An operator's installations add up to 104 kWp in total. What follows from the wording?

the first 100 kWp remain tax-freethe condition is met for none of his installationsonly the most recently acquired installation is taxable

Question 4 of 7

Question 4 of 7

Which installation does the wording not bring under the exemption?

an installation on the roof of a workshopan installation on a detached garagean installation mounted on racks in a meadow

Question 5 of 7

Question 5 of 7

To which installations does the version of number 72 introduced by the Act of 2 December 2024 apply?

to all installations from the 2025 assessment periodto installations acquired, put into operation or extended after 31 December 2024only to installations on new buildings

Question 6 of 7

Question 6 of 7

A letting partnership runs an exempt installation on its building. What happens to its rental income?

it all becomes business incomeit remains income from letting and leasingit becomes tax-free as well

Question 7 of 7

Question 7 of 7

Why can an operator not deduct the loan interest on his exempt installation?

because interest is never deductiblebecause § 3c(1) excludes expenses directly connected with tax-free receipts from deductionbecause the loan is older than the installation

Back to the programme Module 2 — nextZero VAT rate, the operator's VAT position, trade tax and larger installations

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.

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