{"id":11487,"date":"2025-07-11T17:58:00","date_gmt":"2025-07-11T15:58:00","guid":{"rendered":"https:\/\/pvprosolar.de\/?p=11487"},"modified":"2026-10-13T02:20:30","modified_gmt":"2026-10-13T00:20:30","slug":"tax-free-photovoltaic-system","status":"publish","type":"post","link":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/","title":{"rendered":"Tax-Free Photovoltaic System: Conditions &#038; Limits"},"content":{"rendered":"<p>More and more homeowners in Germany install a photovoltaic system to cut electricity costs and become more independent. One of the most common questions: can I run my PV system tax-free? For most private rooftop systems, the answer has been yes since 2022. Here you will learn which conditions apply, where the limits are and what you still need to do.<\/p>\n<h2>Tax-Free Photovoltaic System \u2013 Is This Actually Possible?<\/h2>\n<p>Yes. German law relieves small PV systems of three taxes:<\/p>\n<ul>\n<li><strong>Income tax:<\/strong> income and private withdrawals from qualifying systems are tax-free under Section 3 No. 72 of the Income Tax Act (EStG).<\/li>\n<li><strong>VAT on purchase:<\/strong> supply and installation have been taxed at 0 % since 2023 (Section 12 (3) UStG). Read more in our guide to <a href=\"https:\/\/pvprosolar.de\/en\/photovoltaic-system-vat\/\">photovoltaic system VAT<\/a>.<\/li>\n<li><strong>Trade tax:<\/strong> operators whose only activity is running such systems are exempt from trade tax (Section 3 No. 32 GewStG).<\/li>\n<\/ul>\n<h2>Which Conditions Apply to the Income Tax Exemption?<\/h2>\n<ul>\n<li><strong>System size from 2025:<\/strong> for systems commissioned on or after 1 January 2025, the limit is up to 30 kWp gross output per residential or commercial unit, regardless of the type of building.<\/li>\n<li><strong>Older systems:<\/strong> for systems commissioned up to the end of 2024, the limit is up to 30 kWp on single-family homes and non-residential buildings, and up to 15 kWp per unit on multi-family and mixed-use buildings.<\/li>\n<li><strong>Overall limit of 100 kWp:<\/strong> all qualifying systems of one taxpayer or partnership may not exceed 100 kWp in total. If this limit is exceeded, the exemption is lost for all systems.<\/li>\n<li><strong>Existing systems included:<\/strong> the exemption applies to all income from 1 January 2022, regardless of when the system was commissioned.<\/li>\n<li><strong>Use does not matter:<\/strong> whether you feed electricity into the grid, use it yourself, supply tenants or charge your electric car makes no difference.<\/li>\n<\/ul>\n<h2>What Does Tax Exemption Mean in Practice?<\/h2>\n<h3>Less Paperwork<\/h3>\n<p>For a qualifying system you no longer need a profit calculation (Anlage E\u00dcR) and do not have to declare the feed-in tariff in your tax return. Self-consumption no longer has to be valued either.<\/p>\n<h3>Higher Profitability<\/h3>\n<p>The income tax exemption and the zero VAT rate on purchase improve the economics of the system and shorten the payback period. Additional components such as battery storage can be added without extra tax effort.<\/p>\n<h3>The Downside<\/h3>\n<p>Because the income is tax-free, costs for the system, such as depreciation, financing interest or maintenance, can no longer be deducted either.<\/p>\n<h2>Important Considerations for Operators<\/h2>\n<ul>\n<li><strong>Market Master Data Register and grid operator:<\/strong> the system must be entered in the Market Master Data Register within one month of commissioning and registered with the grid operator. This obligation remains.<\/li>\n<li><strong>VAT on feed-in:<\/strong> the income tax exemption does not cover VAT. Under the small business scheme (Section 19 UStG), however, no VAT is charged on the feed-in tariff either.<\/li>\n<li><strong>Tax office:<\/strong> if the income is tax-free and you use the small business scheme, the tax authorities generally do not require the tax registration questionnaire.<\/li>\n<li><strong>Keep your documents:<\/strong> keep the invoice, the Market Master Data Register extract and the grid operator&#8217;s credit notes so you can prove the system size at any time.<\/li>\n<li><strong>Check extensions:<\/strong> if you extend your system later or buy more systems, keep the 30 kWp and 100 kWp limits in mind.<\/li>\n<\/ul>\n<h2>What Applies to Larger Systems?<\/h2>\n<p>If a system exceeds 30 kWp per unit, or more than 100 kWp are operated in total, the income is subject to income tax. Profit is then calculated as before: feed-in tariff and self-consumption as income, depreciation over 20 years, maintenance and financing costs as expenses. Large commercial systems may also be subject to trade tax.<\/p>\n<h2>Tax-Free Photovoltaics: Practical Example<\/h2>\n<p>A homeowner in Hanover has a 10 kWp system with battery storage installed on their single-family home. They pay no VAT on the system, storage and installation, use the small business scheme for feed-in and do not have to pay tax on the income. Their obligations are limited to registering with the grid operator and the Market Master Data Register, which we take care of during installation.<\/p>\n<h2>Conclusion<\/h2>\n<p>For the vast majority of private rooftop systems up to 30 kWp: no tax hassle on purchase, self-consumption or feed-in. What matters is staying within the size limits when planning and extending. PVPro Solar GmbH designs your <a href=\"https:\/\/pvprosolar.de\/en\/best-solar-modules-2026\/\">solar system<\/a> in Hanover and Lower Saxony so that it meets the requirements.<\/p>\n<p>Request a <a href=\"https:\/\/pvprosolar.de\/en\/free-photovoltaic-quote\/\">free photovoltaic quote<\/a> now and plan your tax-free photovoltaic system.<\/p>\n<p><em>Note: This article provides a general overview (as of October 2026) and does not replace tax advice. Please consult a tax adviser about your individual situation.<\/em><\/p>\n        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Do I have to register my photovoltaic system with the tax office?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIf the income is tax-free under Section 3 No. 72 EStG and you use the small business scheme, the tax authorities generally do not require it. Registration in the Market Master Data Register and with the grid operator remains mandatory.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Does the tax exemption also apply to existing systems?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes, for all income from 1 January 2022, regardless of the commissioning date, as long as the size limits are met.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>What happens if I operate several systems?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tAll qualifying systems together may not exceed 100 kWp. If this limit is exceeded, the income from all systems becomes taxable.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Do I have to pay tax on the electricity I use myself?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNo. For a qualifying system, both feed-in and self-consumption are free of income tax, and if the system was bought at 0 % VAT, no VAT is due on self-consumption either.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3>Does battery storage count towards the 30 kWp limit?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tNo. What counts is the gross output of the solar modules according to the Market Master Data Register, not the storage capacity.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Do I have to register my photovoltaic system with the tax office?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"If the income is tax-free under Section 3 No. 72 EStG and you use the small business scheme, the tax authorities generally do not require it. Registration in the Market Master Data Register and with the grid operator remains mandatory.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Does the tax exemption also apply to existing systems?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Yes, for all income from 1 January 2022, regardless of the commissioning date, as long as the size limits are met.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"What happens if I operate several systems?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"All qualifying systems together may not exceed 100 kWp. If this limit is exceeded, the income from all systems becomes taxable.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Do I have to pay tax on the electricity I use myself?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"No. For a qualifying system, both feed-in and self-consumption are free of income tax, and if the system was bought at 0 % VAT, no VAT is due on self-consumption either.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Does battery storage count towards the 30 kWp limit?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"No. What counts is the gross output of the solar modules according to the Market Master Data Register, not the storage capacity.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>More and more homeowners in Germany install a photovoltaic system to cut&#8230;<\/p>\n","protected":false},"author":18,"featured_media":12714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[68],"tags":[],"class_list":["post-11487","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax-Free Photovoltaic System: Rules | PVPro Solar<\/title>\n<meta name=\"description\" content=\"Tax-free photovoltaic system in Germany: conditions under Section 3 No. 72 EStG, the 30 kWp and 100 kWp limits, existing systems and an example.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax-Free Photovoltaic System: Rules | PVPro Solar\" \/>\n<meta property=\"og:description\" content=\"Tax-free photovoltaic system in Germany: conditions under Section 3 No. 72 EStG, the 30 kWp and 100 kWp limits, existing systems and an example.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/\" \/>\n<meta property=\"og:site_name\" content=\"Photovoltaik Hannover | PV-Anlage vom Photovoltaik-Spezialisten | PVPro Solar GmbH\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-11T15:58:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-13T00:20:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pvprosolar.de\/wp-content\/uploads\/2025\/07\/Steuerfreie-Photovoltaikanlage.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"750\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Volker B\u00fcnger\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Volker B\u00fcnger\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/\"},\"author\":{\"name\":\"Volker B\u00fcnger\",\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/#\\\/schema\\\/person\\\/d7d324e6e7f2be400e67031f6696559f\"},\"headline\":\"Tax-Free Photovoltaic System: Conditions &#038; Limits\",\"datePublished\":\"2025-07-11T15:58:00+00:00\",\"dateModified\":\"2026-10-13T00:20:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/\"},\"wordCount\":952,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pvprosolar.de\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/Steuerfreie-Photovoltaikanlage.png\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/\",\"url\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/\",\"name\":\"Tax-Free Photovoltaic System: Rules | PVPro Solar\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/pvprosolar.de\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/Steuerfreie-Photovoltaikanlage.png\",\"datePublished\":\"2025-07-11T15:58:00+00:00\",\"dateModified\":\"2026-10-13T00:20:30+00:00\",\"description\":\"Tax-free photovoltaic system in Germany: conditions under Section 3 No. 72 EStG, the 30 kWp and 100 kWp limits, existing systems and an example.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/#primaryimage\",\"url\":\"https:\\\/\\\/pvprosolar.de\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/Steuerfreie-Photovoltaikanlage.png\",\"contentUrl\":\"https:\\\/\\\/pvprosolar.de\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/Steuerfreie-Photovoltaikanlage.png\",\"width\":1200,\"height\":750,\"caption\":\"Steuerfreie Photovoltaikanlage\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/tax-free-photovoltaic-system\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax-Free Photovoltaic System: Conditions &#038; Limits\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/\",\"name\":\"PVPro Solar\",\"description\":\"Photovoltaik, Speicher, Wallbox | Aus Hannover f\u00fcr die Region\",\"publisher\":{\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/#organization\",\"name\":\"PVPro Solar\",\"url\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/pvprosolar.de\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/cropped-pvpro-signature-.png\",\"contentUrl\":\"https:\\\/\\\/pvprosolar.de\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/cropped-pvpro-signature-.png\",\"width\":748,\"height\":399,\"caption\":\"PVPro Solar\"},\"image\":{\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/pvprosolar.de\\\/en\\\/#\\\/schema\\\/person\\\/d7d324e6e7f2be400e67031f6696559f\",\"name\":\"Volker B\u00fcnger\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4c7946cf1ec24f01694eb0f656ef27fc845e0137fff5a47c4310c8161012d4a0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4c7946cf1ec24f01694eb0f656ef27fc845e0137fff5a47c4310c8161012d4a0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4c7946cf1ec24f01694eb0f656ef27fc845e0137fff5a47c4310c8161012d4a0?s=96&d=mm&r=g\",\"caption\":\"Volker B\u00fcnger\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax-Free Photovoltaic System: Rules | PVPro Solar","description":"Tax-free photovoltaic system in Germany: conditions under Section 3 No. 72 EStG, the 30 kWp and 100 kWp limits, existing systems and an example.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/","og_locale":"en_US","og_type":"article","og_title":"Tax-Free Photovoltaic System: Rules | PVPro Solar","og_description":"Tax-free photovoltaic system in Germany: conditions under Section 3 No. 72 EStG, the 30 kWp and 100 kWp limits, existing systems and an example.","og_url":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/","og_site_name":"Photovoltaik Hannover | PV-Anlage vom Photovoltaik-Spezialisten | PVPro Solar GmbH","article_published_time":"2025-07-11T15:58:00+00:00","article_modified_time":"2026-10-13T00:20:30+00:00","og_image":[{"width":1200,"height":750,"url":"https:\/\/pvprosolar.de\/wp-content\/uploads\/2025\/07\/Steuerfreie-Photovoltaikanlage.png","type":"image\/png"}],"author":"Volker B\u00fcnger","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Volker B\u00fcnger","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/#article","isPartOf":{"@id":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/"},"author":{"name":"Volker B\u00fcnger","@id":"https:\/\/pvprosolar.de\/en\/#\/schema\/person\/d7d324e6e7f2be400e67031f6696559f"},"headline":"Tax-Free Photovoltaic System: Conditions &#038; Limits","datePublished":"2025-07-11T15:58:00+00:00","dateModified":"2026-10-13T00:20:30+00:00","mainEntityOfPage":{"@id":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/"},"wordCount":952,"commentCount":0,"publisher":{"@id":"https:\/\/pvprosolar.de\/en\/#organization"},"image":{"@id":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/#primaryimage"},"thumbnailUrl":"https:\/\/pvprosolar.de\/wp-content\/uploads\/2025\/07\/Steuerfreie-Photovoltaikanlage.png","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/","url":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/","name":"Tax-Free Photovoltaic System: Rules | PVPro Solar","isPartOf":{"@id":"https:\/\/pvprosolar.de\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/#primaryimage"},"image":{"@id":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/#primaryimage"},"thumbnailUrl":"https:\/\/pvprosolar.de\/wp-content\/uploads\/2025\/07\/Steuerfreie-Photovoltaikanlage.png","datePublished":"2025-07-11T15:58:00+00:00","dateModified":"2026-10-13T00:20:30+00:00","description":"Tax-free photovoltaic system in Germany: conditions under Section 3 No. 72 EStG, the 30 kWp and 100 kWp limits, existing systems and an example.","breadcrumb":{"@id":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/#primaryimage","url":"https:\/\/pvprosolar.de\/wp-content\/uploads\/2025\/07\/Steuerfreie-Photovoltaikanlage.png","contentUrl":"https:\/\/pvprosolar.de\/wp-content\/uploads\/2025\/07\/Steuerfreie-Photovoltaikanlage.png","width":1200,"height":750,"caption":"Steuerfreie Photovoltaikanlage"},{"@type":"BreadcrumbList","@id":"https:\/\/pvprosolar.de\/en\/tax-free-photovoltaic-system\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/pvprosolar.de\/en\/home\/"},{"@type":"ListItem","position":2,"name":"Tax-Free Photovoltaic System: Conditions &#038; Limits"}]},{"@type":"WebSite","@id":"https:\/\/pvprosolar.de\/en\/#website","url":"https:\/\/pvprosolar.de\/en\/","name":"PVPro Solar","description":"Photovoltaik, Speicher, Wallbox | Aus Hannover f\u00fcr die Region","publisher":{"@id":"https:\/\/pvprosolar.de\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pvprosolar.de\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/pvprosolar.de\/en\/#organization","name":"PVPro Solar","url":"https:\/\/pvprosolar.de\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/pvprosolar.de\/en\/#\/schema\/logo\/image\/","url":"https:\/\/pvprosolar.de\/wp-content\/uploads\/2025\/09\/cropped-pvpro-signature-.png","contentUrl":"https:\/\/pvprosolar.de\/wp-content\/uploads\/2025\/09\/cropped-pvpro-signature-.png","width":748,"height":399,"caption":"PVPro Solar"},"image":{"@id":"https:\/\/pvprosolar.de\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/pvprosolar.de\/en\/#\/schema\/person\/d7d324e6e7f2be400e67031f6696559f","name":"Volker B\u00fcnger","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4c7946cf1ec24f01694eb0f656ef27fc845e0137fff5a47c4310c8161012d4a0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4c7946cf1ec24f01694eb0f656ef27fc845e0137fff5a47c4310c8161012d4a0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4c7946cf1ec24f01694eb0f656ef27fc845e0137fff5a47c4310c8161012d4a0?s=96&d=mm&r=g","caption":"Volker B\u00fcnger"}}]}},"taxonomy_info":{"category":[{"value":68,"label":"Uncategorized"}]},"featured_image_src_large":["https:\/\/pvprosolar.de\/wp-content\/uploads\/2025\/07\/Steuerfreie-Photovoltaikanlage-1024x640.png",1024,640,true],"author_info":{"display_name":"Volker B\u00fcnger","author_link":"https:\/\/pvprosolar.de\/en\/author\/dr-nermin\/"},"comment_info":0,"category_info":[{"term_id":68,"name":"Uncategorized","slug":"uncategorized","term_group":0,"term_taxonomy_id":68,"taxonomy":"category","description":"","parent":0,"count":58,"filter":"raw","cat_ID":68,"category_count":58,"category_description":"","cat_name":"Uncategorized","category_nicename":"uncategorized","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/posts\/11487","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/comments?post=11487"}],"version-history":[{"count":2,"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/posts\/11487\/revisions"}],"predecessor-version":[{"id":12716,"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/posts\/11487\/revisions\/12716"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/media\/12714"}],"wp:attachment":[{"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/media?parent=11487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/categories?post=11487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pvprosolar.de\/en\/wp-json\/wp\/v2\/tags?post=11487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}