Tax-financed asset accumulation with a photovoltaic system (PVA)

Can you relate to this?

  • Вы хотите защитить свои сбережения от инфляции и обеспечить свое будущее.
  • Вам надоело регулярно перечислять крупные суммы налогов в Finanzamt, чтобы никогда их больше не увидеть.
  • Возможно, Вы уже рассматривали идею покупки недвижимости, но не уверены, подходит ли Вам подобная форма вложения капитала.

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The investment deduction amount (IAB) in detail

01

TheIAB

The IAB can be claimed retroactively for up to three years. By definition, the IAB is the early tax deduction of up to 50% of a future investment, in our case a PVA.

02

In 2024, the IAB is applicable for the tax years 2021-2023. If these years are still open, the following advantages arise:

Tax refunds for wage tax for employees or advance payments for the self-employed.

Tax reductions in the event of impending back payments and the reduction of current and future advance payments, which contributes to liquidity optimisation.

03

Investments

TheIAB remains a valuable instrument for tax optimisation in the current and future tax years. The tax savings are often used as equity to finance the PVA or, in the case of 100% financing, can also be used for other investments.

Additional tax advantages

  • In addition to the IAB, further capital can be released through special depreciation
  • Amortisation of the residual value: The remaining residual value of the PVA can be amortised evenly over 20 years
  • After complete amortisation and repayment of the PVA, the entire income flows as an additional ‘solar annuity’
  • The PVA can be sold at any time. Used systems often retain their original value for up to 10 years.

We support you in investing in selected photovoltaic systems - like the professionals

Additional tax advantages

The capital gained through tax optimisation can be used flexibly:

  • Option 1: As a down payment to make the financing of the PVA more favourable and immediately generate a positive cash flow.
  • Option 2: To create synergies with other tax-optimised investments. For example, the capital can be used for the ancillary purchase costs of a tax-incentivised property - new builds with a QNG certificate as well as refurbishment or listed properties are ideal here. 
Such investments channel tax benefits into long-term asset accumulation so that the property pays for itself through tax refunds and rental income and generates a positive tax cash flow. In addition, the income from the PVA can be offset against tax.

Conclusion

By skilfully combining IAB, feed-in tariffs, depreciation and targeted investments, the tax burden can be significantly reduced and channelled into your own asset accumulation.

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FAQ on investing in photovoltaic systems (PVA)

For whom does an investment in a PVA make sense?
A PVA is particularly attractive for those who want to invest their taxes in a sustainable, profitable investment with long-term returns. In order to benefit from tax advantages such as the investment deduction amount (IAB), an annual income of around €50,000 or more is helpful, as tax savings are noticeable from this level. We will examine your individual situation during a consultation.

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