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- Title
Steuerbefreiung für Photovoltaikanlagen: Das BMF-Schreiben v. 17.7.2023, FR 2023, 909 zu Zweifelsfragen der Steuerbefreiung nach § 3 Nr. 72 EStG.
- Authors
Rothe, Clemens
- Abstract
The BMF letter of July 17, 2023 addresses uncertainties regarding the tax exemption of photovoltaic systems according to § 3 No. 72 EStG (Income Tax Act). Various aspects of the tax exemption are explained, such as the threshold test, the application to different types of buildings, and the temporal dimension. It also discusses the tax exemption of income and withdrawals related to the operation of the system. The letter also discusses the interpretation and application of other tax regulations regarding photovoltaic systems. Various questions and possible solutions are presented, but critical points are also addressed.
- Subjects
GERMANY; TAX laws; PHOTOVOLTAIC power systems; TAX exemption; TAXATION
- Publication
FinanzRundschau, 2023, Vol 105, Issue 19, p878
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051903