The revised German Federal Tax Act (JStG) will come into force on January 1, 2023. It provides for VAT exemption for systems installed near residential properties or on/in publicly used buildings in Germany. These are precisely defined in Section 12, Paragraph 3 of the German Federal Tax Act (VAT) 2023 :
The tax is reduced to 0 percent for the following transactions:
"(...) the supply of solar modules to the operator of a photovoltaic system, including the components essential for the operation of a photovoltaic system and the storage units used to store the electricity generated by solar modules, if the photovoltaic system is installed on or near private residences, apartments, as well as public and other buildings used for activities serving the public good. The requirements of Sentence 1 are deemed to be met if the installed gross capacity of the photovoltaic system, according to the Market Data Register, does not exceed or will not exceed 30 kilowatts (peak)."
Here you will find legal texts and FAQs on "VAT measures to promote the expansion of photovoltaic systems."
