Sonne, Strom und Steuern. Investitionen in Fotovoltaikanlagen auf dem Dach, an der Fassade des Hauses oder auf Freiflächen sind deshalb so beliebt, weil der Staat 20 Jahre lang sichere Einnahmen garantiert. Doch wie immer, wenn Einnahmen erzielt werden, ist auch das Finanzamt mit dabei. Hier erfahren Sie, was Sie als privater Betreiber einer Fotovoltaikanlage steuerlich beachten müssen.

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1. Fotovoltaik: Was daran so interessant ist

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2. Fotovoltaikanlage: Anmeldung erforderlich?

a) Anmeldung beim Finanzamt

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b) Anmeldung bei der Gemeindebehörde

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c) Anmeldung bei der Bundesnetzagentur ab 2009

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3. Einnahmen: Wie viel Sie für Ihren Strom bekommen

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4. Einkommensteuer: Wie Sie mit dem Finanzamt abrechnen

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5. Umsatzsteuer: Was Sie hierzu beachten müssen

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6. Gewerbesteuer: Wann Sie davon betroffen sind

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7. Grunderwerbsteuer: Kauf eines Gebäudes mit Fotovoltaikanlage

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8. Bauabzugsteuer: Steuerabzug auf Bauleistungen?

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NEU ab 2016: Geänderte Auffassung der Finanzverwaltung zur Bauabzugsteuer

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9. Steuerabzug für Handwerkerleistungen

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10. Fotovoltaik und Krankenversicherungsbeiträge

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Wenn der Anlagenbetreiber in der GKV familienversichert ist

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11. Solaranlage: Bei Vermietung als Werbungskosten absetzbar

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