Do you operate a photovoltaic system on a multi-family or commercial property?

Then you can now double your income tax-free capacity!

Until the end of 2024 the income tax exemption for the operation of photovoltaic systems on multi-family, commercial or industrial properties only applied if the installed gross output at max. 15kWp per unit lay.

Since 2025 the permissible gross power is max. 30 kWp per unit - regardless of the type of building. This applies to systems that have been purchased, commissioned or expanded since 2025.

Attention: This is still an exemption limit, not a tax-free amount. If it is exceeded, the entire income is taxable!

The tax exemption also applies to multiple systems as long as their total gross output does not exceed 100kWp. If you are married, your spouse also counts as another taxable person.
And together you could even form another taxable person, namely a spouses' GbR. But such subtleties are better left to personal advice. 😊

Tenants watch out! Incidentally, you can benefit from the income tax exemption not only as an owner, but also as a tenant or member of a tenant association who installs a photovoltaic system on the roof or façade of the rented property.

And if you now operate a balcony power plant?
Due to its size, this will not even reach 15 kWp, so raising the limits will not bring any added value for you. But you probably know other "taxpayers" who operate or are planning to install larger systems. Then share this information and help them to save tax.

👉 Do you have questions and are you looking for a reliable tax expert? Get in touch with us -
We at WSB will be happy to advise you: www.wsb-berater.com/kontakt

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