When the Annual Tax Act 2022 comes into force on January 1, 2023, several tax improvements will apply to photovoltaic systems. Among other things, photovoltaic systems up to 30 kW will be exempt from income tax retroactively from 2022. In addition, a zero tax rate applies to the purchase and installation of private photovoltaic systems and solar power storage systems.
As of Jan. 1, 2023, no sales tax is due on the supply of photovoltaic systems if they are installed on or near a residential building (zero tax rate). The regulation applies to all components of a photovoltaic system, such as solar modules, inverters and also solar power storage systems.