Wenn Sie die Anschaffung einer Fotovoltaikanlage planen, können Sie bereits im Vorjahr einen Investitionsabzugsbetrag bis zu 40 % der voraussichtlichen Anschaffungskosten steuermindernd geltend machen und so Steuern sparen (§ 7g Abs. 1 bis 4 EStG).

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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