Specifications of the Federal Fiscal Court on photovoltaic systems

Frankfurt The taxation of income and the sale of photovoltaic systems have been the subject of fiscal court decisions for many years. It is of particular interest whether the tax authorities only have to take into account a tax exempt amount once or several times to determine the taxable income for several photovoltaic systems in accordance with Section 24 of the Corporation Tax Act (KStG).

The same applies to the exemption amount according to Section 11 Paragraph 1 Clause 3 No. 2 of the Trade Tax Act (GewStG). In the context of a sale, when selling individual or not all systems, it can be particularly important whether photovoltaic systems operated by a taxpayer on several properties are taxable as dependent parts of a single commercial operation or as privileged under Section 16 Paragraph 1 Sentence 1 No. 1 Sentence 1 of the Income Tax Act (EstG) are to be regarded as parts of the business that can be sold.