Dear Reader,
the classic tax savings are dead one of the only investment that pays off worse, due to government-mandated subsidies ( EEG's worth) is still the photovoltaics. The remuneration for the electricity are coming down but the prices for the modules.
Who in 2010 ordered a mandatory system for 2011 may already sell in its 2010 tax return 40 percent of the cost. (So-called investment deduction amount under § 7g).
Why a mandatory order is necessary? A photovoltaic system is considered to own a business. If the plant is delivered in 2011, 2011 is the year of production start. And the tax law requires in the case of plant entry a binding order in the previous year, if you will use in the previous year, the 40 percent investment tax amount.
How to save: Suppose you order a plant for 40 000 €, then they can write off in 2010 as 16 000 €. In 2011 - when the system is mounted - you can write off the remaining amount (24.000 €) for 20% plus the regular depreciation of 5 percent per year. The declining balance depreciation in 2011's no more.
Another advantage PVA systems entitle usually at very reasonable KfW loans. Normally you can pay off all alone in the current revenues of the credit in the first 10 years. Ideally, the system then works for 10 years and then brings money into a long-amortized investment.
your Alfred Gesierich
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