In the current energy crisis, finance minister Lindner and economics minister Habeck particularly want to promote photovoltaics. For this purpose, laws should be adapted quickly. The bureaucracy should shrink, as should the tax burden, and there should also be a special crisis alert.
In order to guarantee the energy supply in winter, the Ministry of Economics has initiated departmental coordination for a new amendment to the Energy Security Act. According to circles in Minister Robert Habeck’s department, the changes should then “be swiftly adopted by the cabinet”. Among other things, the amendment deals with the short-term increase in electricity production from photovoltaics and biogas plants and an improvement in transport capacities in the electricity grid. The aim of the measures is to reduce gas consumption in the coming winters, according to the ministry.
With regard to photovoltaic systems, it is said that many citizens would shy away from installing solar systems – especially on residential buildings – for bureaucratic reasons. “Further impetus” is therefore required to accelerate the expansion of solar energy in Germany. Among other things, the ministry proposes a tax exemption for income from solar systems, the elimination of tax returns and a lower sales tax rate for the delivery of photovoltaic systems.
According to the will of the Ministry of Finance, income tax assistance associations should also be able to advise on tax issues related to solar systems in the future. To this end, their advisory powers are to be expanded. According to the current legal situation, these associations have, among other things, no authority to advise when sales subject to VAT occur. According to the paper, this is regularly the case with photovoltaic systems that feed electricity into the grid. According to the current regulation, income tax assistance associations are not allowed to advise their members on installing a photovoltaic system with an installed capacity of up to 30 kilowatts. According to the paper, the ministry plans to expand the advisory powers up to this performance limit.
According to the draft, the envisaged income tax exemption for income from the operation of photovoltaic systems should apply to systems on single-family houses of up to 30 kilowatts and up to 15 kilowatts per residential or commercial unit in multi-family houses and mixed-use houses. According to information from the dpa, the action paper from Christian Lindner’s house has not yet been finally agreed within the federal government.
The Federal Ministry of Economics is also planning a special crisis tender for solar systems with a volume of 1500 megawatts in order to push ahead with the expansion. This action is scheduled for January 15th. In addition, according to the will of the Ministry of Economics, regulations to limit the feed-in from solar systems to the grid are to be eliminated earlier than planned.
