Module 121 min2333 wordsFree — no account
The income tax exemption of § 3 no. 72 EStG: limits, buildings and consequences
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 3 no. 72 — tax exemption of receipts and withdrawals from small photovoltaic installations, sentences 1 to 3 — verified on September 23, 2026
- EStG § 52(4) sentences 28 and 29 — application of the 2022 and 2024 versions — verified on September 23, 2026
- EStG § 3c(1) — no deduction of expenses connected with tax-free receipts — verified on September 23, 2026
- EStG § 15(2) and (3) no. 1 — business activity and contamination of partnerships — verified on September 23, 2026
Contents linked from this module
This module links to no other content.
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.