Mit der Lieferung des selbst erzeugten Stroms an den Netzbetreiber gelten Sie auch umsatzsteuerlich als Unternehmer. Sie erhalten im Allgemeinen vom Netzbetreiber Umsatzsteuer vergütet, führen diese ans Finanzamt ab, erstellen hierzu monatliche Umsatzsteuer-Voranmeldungen und am Jahresende eine Umsatzsteuererklärung. Großer Vorteil dieser Regelung ist, dass Sie die gezahlte Umsatzsteuer auf die Anschaffungskosten der Anlage vom Finanzamt erstattet bekommen. Hier zeigen wir Ihnen, was Sie dabei alles beachten müssen.

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1. Unternehmerische Tätigkeit

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2. Die Kleinunternehmerregelung bei der Umsatzsteuer

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Besser: Verzicht auf die Kleinunternehmerregelung

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3. Beantragung einer Umsatzsteuer-Identifikationsnummer

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4. Die monatlichen Umsatzsteuer-Voranmeldungen

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Dauerfristverlängerung

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Umsatzsteuer-Voranmeldung: Wissenswertes zur 10 Tage-Regel

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5. Die Umsatzsteuererklärung am Jahresende

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6. Umsatzsteuerliche Behandlung des Direktverbrauchs bei Inbetriebnahme vor dem 1.4.2012

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Der Direktverbrauch ändert nicht die Unternehmereigenschaft

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Die Kleinunternehmerregelung bleibt bestehen

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Vorsteuerabzug bleibt in vollem Umfang möglich

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Umsatzsteuer auch bei Direktverbrauch auf die reguläre Vergütung

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7. Neuanlagen ab 1.4.2012: Änderungen beim Eigenverbrauch

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(1) Die Vergütung für den Eigenverbrauch fällt weg

Xxx xxxxxx xxxxxxxx Xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx, xxxxxx xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxx xx xxx Xxxxxx xxxxxxxxx xxxxxx. Xxxxxx xxxxxx xxxxx Xxxxxxxxxx xxxx XXX xxxx. Xxx xxxxxx xxxxxxxxxxx Xxxxx xxxx xxxxx xxxx xxx xx xxx Xxxxxxxxxxxxx xxxxxxxx. Xxxxx xxxxxxxxx xxx xxxxxxxxx Xxxxxxx xxx xxx Xxxxxxxxxxxx, xxxx xxx xxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxx.

(2) Auswirkungen auf den Vorsteuerabzug aus den Anschaffungskosten der Anlage

Xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxx xx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxx xxx Xxxxxx, xxxxxx xxxxx xxxxxxxxxx xx x xxxxxxxx.

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(3) Unentgeltliche Wertabgabe

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Xx Xxxxxxxx xxx xxxxxxxxx xxxxxxxx Xxxxxxxxxx xxxxx xxxxxxxxxx xxxx, xxx xxxxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx x.xxx xXxxxXx xxx x.xxx xXx xx xX xxxxxxxxxxxx Xxxxxxxx x x.xxx xXxx xx xxxxxxxxx. Xxxxxxx xxx Xxxxxxxx x.xxx xXx Xxxxx xxxxxxxxxxx, xxxxxx xxx xxxxxxxxxx Xxxxxxxxx xx Xxxx xx xxxx x.xxx xXx xxxxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxxxxx xxxxxxxxxx xxx xx Xxx. x Xx. x XXxXx. Xxx xxxxxxxx Xxxxxxxxxxxxx xxx xxx XxxxxxXxxxxxxxxx xx Xxxxx xxx xx,xx Xxxx xxx xXx xxxxxxxxxx.

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8. Neuanlagen ab 1.8.2014: Änderungen beim Eigenverbrauch

Xxx xxxx XxxxxxxxxxxxXxxxxxxxxXxxxxx xxxx xxx xx.x.xxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxx, xxx xx xxx x.x.xxxx xxx xxxxxxxxxxx xxxxxx, xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx:

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Xxxxxxx Xxxxxxxxxxxxx: Xxxxxxxxx xxxx XxxxxxxxxxxxXxxxxxxxx: Xxx xxxxxx xxxxxxxxx Xxxxx xxxxxxxxx xxxx.

9. Zuordnung des Gebäudes / der Anlage zum Unternehmensvermögen?

Xxx Xxxxx xxx, xx xxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx x xxx xxx Xxxxx, xxxx xxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxx xxx xxx xxxxxxx Xxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx. Xxxxxx xxx xxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxXx Xxxxxx xxx x.x.xxxx, XXxX xxxx X. xxxx:

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Zuordnung der Fotovoltaikanlage zum Unternehmensvermögen

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Xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xxx xxxx xxxxxx Xxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxx. Xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xx xx. Xxxxxxxxx xxxx Xxxxxxxxx xxxxxxx xxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxxx, xxxxx xxx xxxx xxxxx "xxxxxxx". Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xx xXX Xxxxxxxxxxxxx xxx xx.x.xxxx, x X xxxxxxx.

10. Dachsanierung vor der Installation: Vorsteuerabzug anteilig möglich

Xx xxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xx Xxxxx xxxxxxxx xxx, xxxxxx xxxx xxx Xxxxxxxxx xxxxxx x xxx Xxxx x xxxx xxxxxxxxxx xx Xxxxx xxxxxx. Xx xxxxxx Xxxxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxxxxxxx xxxxxxxxxxx. Xxxx Xxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxxx xxxx, xxxx xxx Xxxx xxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

Xxx Xxxxx xxx, xx xxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxx "Xxxxxxxxxxxxxxxxx" xxxx xxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxx Xxxxxxxx xxxxxxxxxxx xxxx, xx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxx: Xxx Xxxxxxxxxxxxxx xxx xxxx xxxxx xx xxxxxx Xxxxx xxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxxxxx, xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxx xxxxxx xxxxxx. Xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

  • Xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxx xx xxxxxxxxxxxxxx xxxxxx xx, xxx xxx Xxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxx xxxxxxxxxxx xxx, xxxxxxx xxxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx.
  • Xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxx Xxxxxxxxx, xxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxx xxx Xxxxxx. Xxx Xxxxx xxxx xxx, xxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxx. Xxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx "xx Xxxx xxxxx xxxxxxxxxxxxx Xxxxxxxxxx" xx xxxxxxxxx xxx xx Xxx. x XXxXx. Xxxx xxxx
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  • Xxxxxxxx xxxx x xx xxx XXX x xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxx xxxxxxxx. Xxxx xx xxxx xxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxx Xxxxxxx xxx Xxxxxxxxxxx. Xxxxxxx xxxx xxx "xxxxxxx Xxxxxxxxxxxxxxxxxxx" xxxxxxxxxx xxxxxx.
Xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxx Xxxxxxxx x Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx x xxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx. Xxxx xxx Xxxx xxxx xxxxxxx Xxxxxxxxxxxxx xx xxxxxxxxx, xx xxx xxxx xxx Xxxxxxxxxxx xx xxxxx Xxxxxxx xxx Xxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxx xx xxxxxxxx xxxxxx xXXXxXxxxxx xxx xx.x.xxxx, XX X xxxxxx.

XXXXXXX: Xxx Xxxxxx xxx xxxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxx xx x xxx xxxxxxxx Xxxxxxxxxxx xxxx Xxxx xxx Xxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx xxxxxxxxxx xx x xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx. Xxxxx xxxx xxx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxx xxx xx x xxx xxxxxxxx Xxxxx xxxx Xxxxxxxx xxxx. Xxxxxxxxxxx xxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx.

Xxx xxxxxxx xxx xxxxxxxx Xxxxxx xxxxxxxxx xxxxxxx

  • Xxxxxxxxx: Xxxx xxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxx xxx Xxxxxxxx xxxxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxxxxx x xxx x XXX xxx xx xxx Xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxx xx Xxxx xxx. xxxxxxxx xx xxx xx XXX xx xxxxxxxxxxxxx xXx xx Xxxx. Xxx Xxxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxxxx xxx xxx xxx xxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xXxxxxxxxxxxxxxx, Xxxxxxxxxxx xxxx xxx xxxx, xxxxx Xxxxxxxxxxxx, xxxxxxxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.
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XXXXXXXXX: Xxxxxx xx xxxxxxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxx xxxxxxxxxx Xxxxxxxx Xxxxxxx xx xxxxxxxxxxx xxxx Xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxx Xxxxxx xxx xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx. Xxx xxxxxxxx: Xxx xxxxx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx, xxx xxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xXX Xxxxxxxx xxx xx.x.xxxx, XXX xxxx X. xxxxx XX Xxxxxxxxx xxx xx.x.xxxx, x X xxxxxxxxxx.

11. Anlage auf Carport, Schuppen, Scheune: Vorsteuerabzug anteilig möglich

Xx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xx xxxxxxx, xxxx xxxxxxx xxx Xxxxxxx xxxxxxxxx, xxx Xxxxxxxx xxxxxxxx xxxx xxx Xxxx xxxxx Xxxxxxx xxxxxxxx. Xxxx xxx xxxxxxxxx xxxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxx. Xxx Xxxxx xxx, xx xxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxx "Xxxxxxxxxxx" xxxxxxxxxxx xxxxxx xxxxxxx xxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxx xxxxxx xxxx.

Xxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxx Xxxxxx xxxxxx xxxxx xxxx, xxxx Xxxxxxx x Xxxxxxxx x Xxxxxxx xx xxxxxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx xxx Xxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx. Xxx xxxxx xxxxx xxx Xxxxxxxxxxx "Xxxxxxxxxxx" xxxxxxxxxx. Xxxxx xxxxxxx xxxx xxxx xxxxxx, xxxx xxx Xxxxxxxx xxxxxx xx Xxxxxxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxx xxxxxx xxx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxx xxxxxxx xxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxx xxx xxxxxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, XX X xxxxx, XX X xxxxx, XX X xxxxx, XXxXx. xxxx XX X. xxx, xxx xxx xxxx.

  • Xxxxxxx, Xxxxxxxx, Xxxxxxx xxx. xxxxxx xxx Xxxxxxxxxxxxxxxxx. Xx xxx Xxxx xxxx xxx Xxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxxxx xxx, xxxxxxx xxx xxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxx XXxXxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xxx Xxxxxx xxxx xxxxxxxxxxxxxxxx Xxxxxxx xxx.
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XXXXXXX: Xxx xxxx xxxxxx xxx xxxxxxxxxx "xxxxxxxx" Xxxxxxx x xxxxxx xxx xxx xxxxxxxxxx "xxxxxxxxxxxxxxxxxxxxxx" Xxxxxxx x xxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx, xxx xxxxx Xxxxxxxxxxxxxx xx Xxxxxxxx xxxxxxxx xxx xxx xxxxxxx Xxxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx x Xxx. xx Xx. x XXxX xxxxxxxxxx xxxxxx. Xxxxx Xxxxxxxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxx x.x.xxxx xxxxxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxx xxxxx xxx xx Xxx. xx XXxXx.

Xxx xxxxxx xxx xxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx "xxxxxxxxxxxxxxxxx Xxxxxxx" xxxxxxxxxx

Xxx Xxxx xxx Xxxxxxxxx, xxx xxxxx xxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxx "xxxxxxxxxxx xxxxxxxxx" xxx xx Xxx. x XXxXx. Xxxx xxxx

  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxx xxxx Xxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxx xx Xxxxxxxx. Xxxx xxxxx Xxxxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx. Xxxx Xxxxxxxxxxxx xxxxxxxxx xxxxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxx xxxxxxx xxxxx xxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxx xxx xxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxx.
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XXXXXXXXX: Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx Xxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx, xxxx xxx xxxx xxx xxxxxxxxxxx xxxxxxxxx Xxxx xxxxxxxxxxxx. Xxxx xxxx xxx Xxxxxxx x xxxxxxx xxx Xxxxxxxxxxx x xx xxx x xxxxxxxxxxx xxxxxxx, xxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxxx xxx.

Xxxxxxxxxxxxxxx, xxx xxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxx xxxxx Xxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxxxxx xxx xxx XXXxXxxxxxxx xxxxx. Xxx xxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxxxxxxx xxxxxxxx, xxxx xxx xxxxxxx Xxxxx xxxx xxx Xxxxxxxxxxx xxxxxxxx xxxxx xxx xxxXxxxxxxxXxxxxx xxxxxx xxxxxxx.

12. Veräußerung der Fotovoltaikanlage

Xxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx xXxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxxxx Xxxxxxx xxx xxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxxxx.

Xxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xx Xxxxxx xxx xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxxx Xxxxxx xx xxxxxxxxxxxxx xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxxx:

  • Xxx Xxxxxxx xxx xxx xxx Xxxx xxxxxxxxxxxx Xxxxxx xxxxxx xxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xx x Xx. xx XXxX. Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxx xxx xxx Xxx. x Xx. x XXxXx.
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Xxx xxx Xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxx x Xxx. x xxx x XXxXx. Xxxx xxx xxxx xxx Xxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx Xxxxxx xxxx xxx Xxxxxx xxxxxxxxxxx. Xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxx xxx Xxx. x Xx. x XXxXx.

Xxxxxxxx:
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13. Dachvermietung zum Betrieb einer Fotovoltaikanlage

Xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxx xx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx x Xx. xxx XXxX xXXX Xxxxxxxxx xxx x.x.xxxx, X xxxxx.

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14. Dachverpachtung gegen Übernahme der Dachsanierung

Xxxxxxx "xxxxxxx" Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxxxx xx, xx xxxxxx Xxxxxxxxxxxxxxxxxx xXXxXxxxxxxx xx xxxxxxxxx xxx xx xxxxxxxxx. Xxxxx Xxxxxxxxxxxxxx xxxxx x.x.X. xxxx Xxxxxxxx xxxxxxxx xx xxx xx Xxxxxx. Xxxxxxxxx xxx xxx Xxxxxxx xxxxxxxxxx, xxx xxxxxxxxx xxxx xxxxxxxxx xx xxxxxxx xxx, xxxxx xxxxxxxxxx xxx xxxxxxxxx XXxXxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxx xxxx. xxx Xxxxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxxxxxxxxxxxxxxx xx xxxxxxxxxx xxx, xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxx xXxXx Xxxxxx xxx xx.x.xxxx, XXxX xxxx X. xxxxx:

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Dachverpachtung gegen Dachsanierung durch den FV-Anlagenbetreiber

Xxxxxxxx xxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxx x Xxx. xx XXxXx xxx, xxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xx Xxxx xxx Xxxxxxxxxxxxx xxxx. xxx Xxxxxxxxxxx.

(1) Folgen beim Betreiber der FV-Anlage

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(2) Folgen beim Eigentümer des Gebäudes

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Versagung der Genehmigung für die Besteuerung nach vereinnahmten Entgelt

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15. Wechsel von der Regelbesteuerung zur Kleinunternehmerregelung

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Wie Sie ohne Nachteile zur Kleinunternehmerregelung zurückkehren

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16. Nachträglich eingebaute Batteriespeicher

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Xxxxxxxxx xxxxxxxx xxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxx: Xx xxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxx xxxxxxxxxxxxxx xxxxxxxx Xxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxx Xxxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxx, xxx xxx Xxxxxx xxx xx.x.xxxx xxx X xxxxxxxx xxx xxxxx xxxxxxxxxxx xxx: Xxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Xxxxxxxxxx "Xxxxxxxx" xxxx xxxxx xxx Xxxxxx xxxxx xxxxxxxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxx, xxxx xx xxxxx xxxx xxxxx Xxxxxxx xxxxxxxxxxxx xxx xxx xxxx xxxxx xxx Xxxxxxxxx, xxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxx xxxxxxxxx Xxxxxx xxxx xxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxx. Xxxx xxxx xxxxxx xxxx xxx xxx xxx Xxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx. Xxxx xx xxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx.

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Xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxxx xxx xxxxxxxx Xxxxxx xx x.x.xxxx xX X xxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxx: Xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxx, xxx xx xxx. Xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxx. Xxx Xxxxxxxxxxxxx xxxxx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxx xxxxx xxxxx xx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx. Xx xxxxxxxx xxx xxx Xxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxxxxxxxx xxxxxx.

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17. Zeitgleich eingebaute Batteriespeicher

Xxxx xx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxx xXxxxxxxxxxxxxx xxxxxxxxx, xx xxx xxxxxx Xxxxxxxx xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxxxxxx "Xxxxxxxxxxxxxxxxx". Xxx xxxxxx: Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxxx xxxx xxxx xx xxxxxxxxxxx xxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx xxxx. XXxXxxxxxx.

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