Promoting renewable energy, especially solar, is a central part of energy policy in Europe. In 2024, important changes will come into force in Germany, Austria and Switzerland that affect the tax treatment of solar. These changes are of great importance for investors, homeowners and the solar industry. In this blog post, we will look at the VAT exemption for solar in these three countries, backed up with legal references and detailed information.

Germany

• Legal basis : The Annual Tax Act 2022 introduced the VAT exemption for solar systems from January 1, 2023.
• Details : The VAT exemption in Germany allows consumers and companies to benefit from a zero tax rate. This applies to both the purchase and operation of solar systems. This regulation is particularly interesting for smaller systems, as it improves the economic efficiency and access to renewable energies.
• Duration of the measure : There are currently no official announcements about the planned end date of this tax exemption. However, it is important to keep an eye on political developments, as changes in energy policy can have a direct impact on subsidies.

Solar funding Bavaria

• Bavaria-wide funding programs : Bavaria offers various funding programs for solar systems, such as the 10,000 Houses Program, which is specifically aimed at private homeowners and their investment in photovoltaics and solar thermal energy.
• Regional features : Due to its geographical location and the high number of hours of sunshine, Bavaria is particularly suitable for the use of solar energy. This is supported by state subsidies.

Austria

• Legal basis : The 2024 Budget Accompanying Act provides for a temporary VAT exemption (tax rate of 0%) for photovoltaic modules.
• Details : From January 1, 2024, a simplified system for PV systems with an output of up to 35 kilowatts will apply in Austria. This regulation, which is set out in Section 28 Paragraph 62 of the VAT Act 1994, is a decisive step towards promoting solar energy and achieving climate goals. The VAT exemption applies to the purchase, installation and maintenance of solar systems.
• Impact : This measure is expected to increase demand for solar energy systems and may reduce energy costs for consumers.

Photovoltaic tax advantages Vienna

• Vienna Solar Subsidies : Vienna offers attractive subsidies for photovoltaic systems that apply to both private and commercial buildings. This includes grants for the installation of solar systems.
• City Energy Plan : Vienna has an ambitious energy plan that includes the expansion of renewable energy, including solar energy. This plan offers long-term security for investors.

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