Wenn Sie die Anschaffung einer Fotovoltaikanlage planen, können Sie bereits im Vorjahr einen Investitionsabzugsbetrag bis zu 50 % der voraussichtlichen Anschaffungskosten steuermindernd geltend machen und so Steuern sparen (§ 7g Abs. 1 bis 4 EStG). Vorab: Bitte beachten Sie die Änderungen, die nun rückwirkend zum 1. Januar 2022 in Kraft getreten sind. Wir gehen hierauf am Ende des Beitrages ein. Auch gehen wir der Frage nach, was mit einem bereits gebildeten Investitionsabzugsbetrag geschieht.

1. Das sind die Regeln zum Investitionsabzugsbetrag

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2. Ist eine verbindliche Bestellung erforderlich?

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3. Kann ein Investitionsabzugsbetrag im Folgejahr aufgestockt werden?

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4. Investitionsabzugsbetrag auch nach Anschaffung der Anlage möglich?

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Investitionsabzugsbetrag auch im Jahr der Anschaffung zulässig?

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5. Wie sich der Investitionsabzugsbetrag steuerlich auswirkt

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a) Wie der Investitionsabzugsbetrag im Jahr der Installation verrechnet wird

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b) Wie der Investitionsabzugsbetrag bei Nichtinvestition verrechnet wird

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6. Liebhaberei-Wahlrecht bis 2021

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7. AKTUELL: Ertragsteuerbefreiung (ab 2022) und Nullsteuersatz (ab 2023)

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Was geschieht mit einem bereits gebildeten Investitionsabzugsbetrag?

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