Fotovoltaik: Vereinfachungsregelung für kleine Anlagen (bis 2021)

Betreiber von Fotovoltaikanlagen erzielen mit ihrer Tätigkeit Einkünfte aus Gewerbetrieb. Ihren Gewinn oder Verlust aus Gewerbebetrieb müssen sie daher grundsätzlich mittels Einnahmen-Überschussrechnung gemäß § 4 Abs. 3 EStG ermitteln. In der Einkommensteuererklärung müssen sie ihre Einkünfte in der Anlage G angeben, zusätzlich die Anlage EÜR ausfüllen und beides üblicherweise digital an das Finanzamt übermitteln. Alles in allem ist der Betrieb einer Fotovoltaikanlage mit einem gewissen steuerlichen Aufwand verbunden, zumal neben der Einkommensteuer auch die Umsatzsteuer und mitunter sogar die Gewerbesteuer zu beachten sind. Doch im Jahre 2021 hat das Bundesfinanzministerium eine interessante Vereinfachungsregelung für die Betreiber kleinerer Anlagen erlassen. Und nun sorgt der Gesetzgeber mit dem Jahressteuergesetz 2022 für weitere Vereinfachungen, die für die Einkommen- und Gewerbesteuer ab 2022 und für die Umsatzsteuer ab 2023 gelten. In diesem Beitrag stellen wir Ihnen zunächst ausführlich die Vereinfachungsregelung des Bundesfinanzministeriums vor (Punkte 1. bis 15.) und im Anschluss die gesetzliche Neuregelung durch das Jahressteuergesetz 2022 (Punkte 16. und 17.). Hinweis: Wer sich mit der Vereinfachungsregelung des Bundesfinanzministeriums nicht mehr befassen möchte, weil er das Steuerjahr 2021 abgeschlossen hat, kann auch gleich den Beitrag Fotovoltaik: Neuregelungen durch das Jahressteuergesetz 2022 zur Hand nehmen.

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1. Die Grundsätze

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2. Für welche Anlagen gilt die Billigkeitsregelung konkret?

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3. Was ist mit den Vorjahren?

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4. Muss ein Aufgabegewinn versteuert werden?

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5. Ist die Erklärung für die Zukunft bindend?

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6. Was ist bei der Gewerbesteuer zu beachten?

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7. Was geschieht, wenn der Antrag nicht gestellt wird?

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8. Gilt die Billigkeitsregelung auch für die Umsatzsteuer?

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9. Vorteilhafte Regelung für Frührentner

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10. Und was ist mit der Bauabzugsteuer?

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11. Was ist mit ausgeförderten Anlagen?

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12. Auch Anlage auf Nachbarhaus kann begünstigt sein - theoretisch

Xxx XxxxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxx xxxxx xxxx xxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxxx xxxxxx Xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx. Xxxxx xxxx xx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx.

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Xxxx xxxxxxx Xxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxx xxxx xxxx xxxx xxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx: Xxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxx xxxxxxx. Xxxxxxx: Xxxx xxxx Xxxxxx, xxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx Xxxxx Xxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxx, xx xxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx.

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Xxxxx: Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xxxx.

13. Aufladen des Dienst- oder Firmenwagens ist unschädlich

Xx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xXXxXx xxxx X X. xxxxx xxxxxx xx xxxxxxxxx: "Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxx xxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx xx xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx." Xxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx.

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14. AKTUELL: BMF regelt weitere Zweifelsfragen

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15. AKTUELL. Ausschließliche Einspeisung ins Netz

Xxx xxxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx xxxx xxx Xxxxx xxx, xxx xxx Xxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxxx Xxxxxx xxxxx. Xxxx xxxxxx xx xxx Xxxxx x: "Xxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx." Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx .xxxxxx

16. AKTUELL: Verbesserte Förderung zum Teil rückwirkend ab 2022

Xxxx xxxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xXxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

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17. AKTUELL: Fragen-Antworten-Katalog zum Nullsteuersatz bei der Umsatzsteuer

Xxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxx xxx x. Xxxxxx xxxx xxxxx Xxxxxxxxxxxx xxxx xx, xxxx xxxxx xxx xxxx xx xxx Xxxxx xxxxx Xxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxx xxxxxxx xxx xxx xx xxxxxxxxx Xxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxx xxxx xxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxx Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxx.

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18. Anzeigen über die Erwerbstätigkeit vielfach nicht mehr erforderlich

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