responsibility finder
Schleswig-Holstein

Photovoltaic system: Registration with the tax office

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

The operator of a photovoltaic system on his own roof does not trade commercially in accordance with Section 14 of the Commercial Code (GewO), but manages his own assets with the result that no business registration is required. This also applies if the owner installs a corresponding system on the roof of the house that he rents and uses the electricity for himself either for the rental property or by feeding in the form of feed-in tariffs.
A commercial activity within the meaning of the GewO exists in principle when someone rents foreign house roofs on a commercial basis and builds photovoltaic systems on them in order to make profits as part of his employment.

When building photovoltaic systems on the roofs of agricultural buildings, it is crucial whether the roofs are installed for the main plant and thus for the so-called primary production, which is not subject to the Commercial Code in accordance with Section 6 GewO.

If there is a profit-making intention, operators of photovoltaic systems generate income from commercial activities, which must be disclosed to the competent tax office in the context of an income tax or declaration.


Who should I contact?

To the tax office responsible for you.

Which documents are required?

As different documents are required on a case-by-case basis, it is recommended that you contact the relevant tax office in advance.

What are the fees?

none

Legal basis
  • Section 138 Of the Tax Code (AO),
  • Trade Code (GewO).
Author

The text was automatically translated based on the German content.

Who should I contact?

To the tax office responsible for you.

Which documents are required?

As different documents are required on a case-by-case basis, it is recommended that you contact the relevant tax office in advance.

What are the fees?

none

Legal basis

  • Section 138 Of the Tax Code (AO),
  • Trade Code (GewO).

Author

The text was automatically translated based on the German content.

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