Ein Blockheizkraftwerk in einem Gebäude dient der gleichzeitigen Erzeugung von Strom und Wärme (sog. Kraft-Wärme-Kopplung). Der selbst erzeugte Strom wird in der Regel in das öffentliche Netz eingespeist, soweit er nicht in dem Gebäude verbraucht wird. Zwei Verfügungen der OFD Niedersachsen und OFD Frankfurt erläutern, wie die Erlöse hinsichtlich der Einkommensteuer und Umsatzsteuer behandelt werden.

1. Allgemeines

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2. Ertragsteuerliche Behandlung

a) Betriebsvorrichtung oder unselbstständiger Gebäudebestandteil

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b) Gewinnermittlung

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Betriebseinnahmen

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Betriebsausgaben

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c) Privatentnahme

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3. Umsatzsteuerliche Behandlung

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a) Unternehmereigenschaft

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b) Kleinunternehmerregelung

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c) Vorsteuerabzug

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d) Unentgeltliche Wertabgabe

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