Betreiber von Fotovoltaikanlagen erzielen mit ihrer Tätigkeit Einkünfte aus Gewerbetrieb. Ihren Gewinn oder Verlust aus Gewerbebetrieb müssen sie daher grundsätzlich mittels Einnahmen-Überschussrechnung gemäß § 4 Abs. 3 EStG ermitteln. In der Einkommensteuererklärung müssen sie ihre Einkünfte in der Anlage G angeben, zusätzlich die Anlage EÜR ausfüllen und beides üblicherweise digital an das Finanzamt übermitteln. Früher genügte es, eine vereinfachte Anlage EÜR beim Finanzamt einzureichen, doch diese wird zumeist nicht mehr akzeptiert. Alles in allem ist der Betrieb einer Fotovoltaikanlage mit einem gewissen steuerlichen Aufwand verbunden, zumal neben der Einkommensteuer auch die Umsatzsteuer und mitunter sogar die Gewerbesteuer zu beachten sind. Doch nun hat das Bundesfinanzministerium eine interessante Vereinfachungsregelung für die Betreiber kleinerer Anlagen erlassen. Lesen Sie dazu die nachfolgenden Hinweise - vor allem auch zu den geplanten Neuregelungen ab 2023.

1. Die Grundsätze

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2. Für welche Anlagen gilt die Billigkeitsregelung konkret?

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3. Was ist mit den Vorjahren?

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4. Muss ein Aufgabegewinn versteuert werden?

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5. Ist die Erklärung für die Zukunft bindend?

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6. Was ist bei der Gewerbesteuer zu beachten?

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7. Was geschieht, wenn der Antrag nicht gestellt wird?

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8. Gilt die Billigkeitsregelung auch für die Umsatzsteuer?

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9. Vorteilhafte Regelung für Frührentner

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10. Und was ist mit der Bauabzugsteuer?

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Xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx "Xxxxxxxxxxx" xxxx xxx xxx Xxxxxx xxxx "Xxxxxxxxxxx" xxx.

  • Xxx Xxxxxxxxxxx
    Xxx xxxx XxxxxxxxxxxxXxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxx Xxxx xxx Xxxxxx xxx Xxxx xxxxxxxxx, xxxx xxxxxxx xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx, xxxx xxxx xxx Xxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxx xx.x. xxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx xX xxxxxxxxx xxxxxx, xxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx xxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx. Xxx xxxxxx XxxxxxxxxxxxXxxxxxx xxxxxxxxxx xx xxx xxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxx, xxxx xxx Xxxxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.
  • Xxx Xxxxxxxxxxx
    Xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxx, xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxx xxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx. Xx Xxxxxx xxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxx xxxxxx xxxx Xxxxxxxxxx: Xxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xx xxxx xxx xxxxx Xxxxxxxx xxx xxxxx xxx Xxxxxxxxxxx xxxxx XxxxxxxxxXxxxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxx xx xx XXxX xxxxxxxxxxx. Xxx Xxxxxxxxxxx xxxxx Xxxxxxxxxxx xxxx xx xxxxx xxxxx Xxxxx xxxx xxxxxxx, xx xxx xxxx xx xxx Xxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx xXxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxx xxx xx.x.xxxx, X xxxx.x.xxxxx Xxxxx.

Xxxxxx xx Xxxxx xxxx xxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxx xxx XxxxxxxxXxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxx xxxxxxxxxx xXX Xxxxxxxxxxx xxx xx.xx.xxxx, xx X xxxxxxx Xx. Xx xxx Xxxxxxxx xxx xxx XXX xxxx xxx xxxxx xxxxxx Xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxx: "Xx xxx Xxxxxxx xxxxx xxx. XxxxxxxxXxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x Xxxx x XXxX xxxxxxxx, xxxx xxxxxxxxxxxxx xxxxxxx" xXXXxXxxxxx xxx x.xx.xxxx, X X xxxxxx.

  • Xxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxx, xxx xxx Xxxxxxxxxxx, Xxxxxxxxxxxxxx, Xxxxxxxxxxxxxx, xxxxxxxxx xxxx Xxxxxxxxxxx xxx Xxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxxxxxxxx Xxxxxxx xxxxxx. Xxxx xxx xxxxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxx "xx Xxx" xxxxxxx. Xxx Xxxxxxxxxxxx xxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx xxx xxx Xxxxxxxx xxx Xxxxxxxx xxxxxxxxx.
  • Xxx Xxxxxxx xxx Xxxxxxxx xxx xxxx xxxxxxxxxx xxx xxxxxxx xxxxx xxx Xxxxxxxx, xxxxxxx xxxx xxx xxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx Xxxxxxx xxx xxx xxxxxxx, xxx Xxxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxx Xxxxxxx. Xxxx xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx. Xxxxx xxxxxxxxx xxxx XxxxxxxxXxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxx, xxxxxx xxx Xxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxx.

Xxxxxxx Xxxxxxxxxxxxx:xxxxxxXxx Xxxxxxxxxxxxxx: Xxx Xxx xxx Xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx

11. Was ist mit ausgeförderten Anlagen?

Xxx Xxxxxxxxxxxxxxxxxx, xxx xxx xxx x. Xxxxxx xxxx xx Xxxxxxx xxxxxxxx xxxxxx, xxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx x. X. x. xx xx Xxxxxx x Xxxxxx x XXX xxxx xxxxxxxxx xxxx. xxxxxxxxxxxxxx Xxxxxxxx, xxxxxxx xxxxxxxxxxx xxxx xx Xxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxx.

Xxx Xxxxxx xxxxx xx xxxxxx Xxxxxxx xxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxx xxxx xxxx Xxxxxxxxxx. Xxx xxxxxxx Xxxxxxxx xx Xxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxxxx xxxx xxx x XXX xx xxxxxxxx. Xx xxxxxx Xxxxxxx xxx xxxx Xxxxxx XxxX xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx. Xxx xxxxxxxxxxxxxxx Xxxxxxx xxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx xx xxxxxxx, xxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx, xx xxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxx.

Xxxxxxxx:
X xxxxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx x xXx. Xxxxxx x xxxxx xx x. Xxxxxxx xxxx xxx Xxxxxx x xxxxx xx x. Xxxx xxxx xx Xxxxxxx xxxxxxxx. Xxxxxxx: Xxx Xxxxxx xxxx xxxx xx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxx xxxxxx.

12. Auch Anlage auf Nachbarhaus kann begünstigt sein - theoretisch

Xxx XxxxxxxxxxxxXxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxx xxxxx Xxxxxxxxxxxx xxxx xxxxxxxxxx, xx xxx xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxxxxx Xxxxxxx xxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxx, xxxx xxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx. Xxx xxxxx xxxx xxxx xxxxx, xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx x.x.xxxx xXXxXx xxxx X X. xxxx xxxxxx Xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xXXXxXxxxxxxxx xxx xx.xx.xxxx, XXxXx xxxx X X. xxxxx. Xxxxx xxxx xx xxx Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxx xxxx xxxxx xxxxxx xxxxxxxx xxxxxx.

Xxx Xxxxx, xxx xxxxx xxxxxx xxxx Xxxxxxxx xxxxx: Xx xxx xxxxxx XXXxXxxxxxxxx xxx x.x.xxxx xxxxx xx xxxx, xxxx xxx Xxxxxxxxxxxxxxxxxxx xxx xxxx Xxxxxxx xxxx, xxx xxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxx xxx xxxxx xxx xxxxxxxxxx Xxxxxxxxx xx xxxxxxx Xxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxxx xxx xxxxxxxxx XXXxXxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx, xxx xxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx: Xxx xxx xxx Xxxxxx xxxxxxxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxxxxxxx xxx xxx xxxx xxxx xxxxxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx xxx XXXxXxxxxxxxxx xxxx xxxxx xxx Xxxxxxxx xxxxxxxx.

Xxxx xxxxxxx Xxxxx: Xxxx xxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxx xxxx xxxx xxxx xxx xxxx xxx xxxxx Xxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxx: Xxxxx Xxxxxxxx xxxxxxx xxxx Xxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxx xxxxxx Xxxxxxx xxxxxxxxxxx xxxx xxx Xxxxxxx xxxxx xxxxxx xxxxxxx. Xxxxxxx: Xxxx xxxx Xxxxxx, xxx xxxx xxx xxxxx xxxxxxx Xxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxxxxx xxxx. Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx Xxxxxx xxx xxx xxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxx xxxx, xxxx xxxx xxx Xxxxx Xxxxxxxx. Xxxxxxxxxxxx xxx Xxxxxxxxxxx xxx Xxxx xxxxxxx, xx xxx xxx Xxxxxxxxx xx xxxxx xxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxx. Xxxx xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxx xx xxx XxxxxxxxxxxxXxxxxxxxx xxxxxxxxxx.

Xx xxx Xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxx, xxxx xxxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxxx xxx, xxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxxxxx Xxxxxxxxx xxx xxxxx xxx Xxxxxx xxxxxxxxx Xxxxxx xxxxx xxxxx Xxxxxx xxxx xx xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx. Xxxxxxxxx xxxxxx xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxx xxxx xxxx xxx xxxxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxx xxx XXX xx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxx. Xxxx xxxxxxx Xxxxxxxxxxxx xxxxxxx xx Xxxxxxxxxxxxx xxxxxxxxxxxx xxx Xxxx Xxxxxxxx xxx xxxxxxxxx Xxxxx xxxxxx, xxxxx xxxx xxxxx Xxxxxxx. Xxx "Xxxxxxxxxx" xxx Xxxxxxx xxxxxx xxxxx xxx "xxxxxx Xxxxxxxxxx" xxx Xxxxx Xxxxxxxx. Xxxxx xxxxxxx xxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxx xxx xx. Xxxxxxxxxx xxxx xxxxx xxxxxxxxx xxx.xxxxxxXxxx xxxx xxx Xxxxx xxxxxxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxxxxxxx xxxx xxxxxx Xxxxx xx.x

Xxxxx: Xxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxx xxx xxx xxxxxxx Xxxx xxxxxxxxxxx xxxx, xx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx. Xxxxxxxxx xxxx xxx Xxxx xxxx xxxxxx xxxx.

13. Aufladen des Dienst- oder Firmenwagens ist unschädlich

Xx xxx XXXxXxxxxxxxx xxx xx.xx.xxxx xXXxXx xxxx X X. xxxxx xxxxxx xx xxxxxxxxx: "Xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx Xxxxx xxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xx xxx xx xxxxxxx Xxxxxxxxxxx xxxxxxxxx Xxxxxxx xxxxxxxxxx xxx Xxx xxxxxxxxxxx Xxxxxxxxx xxx xxx xxxxxxxxx Xxxxxx xxx xx xxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxxx xxxx." Xxx xxxxxx xxxxxxxx, xxxx xxx Xxxxxxxx xxx XxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxxx xxx XxxxxxxxXxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxx XxxxxxxxxxxxXxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx.

Xxxxxxxxxxx xxx xxxxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxx: "Xxx Xxxxxxxx xxxxx XxxxxxxxXxxxx x xxxx xxxxx xxxxxxxxxxx xxxxxxxxx x xxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx."

Xxxxx xxxx xxx Xxxxxxxxx xxxx xxxx xxxx xxxxxxxxx xxxxxx, xxxx xxx Xxxxx xxxx xxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxxxxxx xxxx.

14. AKTUELL: BMF regelt weitere Zweifelsfragen

XXXXXXX xxx xxx XXX xxx Xxxxxxxxx xxx xx.xx.xxxx xXX X x xX xxxxxxxxxxxxx :xxxx xxxxxxxxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxx:

  • Xxxxxxxxxxxxxx xxxxxxxxxXxxxxxxxxxxxxxxxxxxxxx xXxxxxxxxxxxxxxxx
  • xxxxxxxxxx Xxxxxxxxxxxxxx xxx xxxxx Xxxxxxxx
  • xxxxxxxxx Xxxxxxx xxx Xxxxxx, xxx xxx xxx Xxxxxx xxxxxxx xxxx, xxxx xxxxxxxxxxxxxxxxxx Xxxxxxx
  • Xxxxxxxxxxxxxxxxxxx, xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx.

Xx xxx xxxxxxxxx XXXxXxxxxxxxx xxxx xx:xxxxxxxxxxxxxxxx.

15. AKTUELL. Ausschließliche Einspeisung ins Netz

Xxx xxxx xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxx xxxxx xxx Xxxxxxxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx Xxxxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxx xxx xxxx xxx Xxxxx xxx, xxx xxx Xxxxxxx xxxxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxx Xxxx xxxxxx. Xxx Xxxxxxx xxxx xxx Xxxxxxxxxx Xxxxxxxxx xxxx Xxxxxxx xx xxxxx xxxxxxxxxxxxxx Xxxxxxxxx xXxxxx Xxxxxx xxxxx. Xxxx xxxxxx xx xxx Xxxxx x: "Xxxxxxx, xxx xxxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxx, xxxx xxxxxxxxx xxxxxxxxxxx." Xxx xxxxxx xxx Xxxxxxxxxxxxxxxxxxx .xxxxxx

16. AKTUELL: Verbesserte Förderung ab 2023 geplant

Xxxx xxxxxxx xxxxxxxxx Xxxxx xxxxxx xxx Xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xx xXxxxxxxxx: Xxx xxxxxxxxxxxxx Xxxxxx xxx Xxxxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx x"XxxxxxxxxxxxXxxxxxxxx"x. Xxxxx: Xx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx Xxxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxx. Xxx Xxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx. Xxxx xxxxx xxxxxxxxxx xx xxxxxxx, xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxx.

XXXXXXX: Xxx Xxxxxxx xxx x. Xxxxxx xxxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx. Xxxx xxxxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx. Xx Xxxxxxxxx:

  • Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx, xxxx xxxxx xxx xxxxxx Xxxxxxx xxx xx xX xxx xxx Xxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxxx Xxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx xXxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx.xxxxxxxx xXxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxx xxx xxxxxxxx, xxxxxxxxxxxx xx Xxxxxxxxxxx xxxxxxxxx Xxxxxxxxx xx.X. Xxxxxxxxxxxxxxxxxxx, xxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx.
  • Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxx xxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx, xxxx xxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx xx xx xX xxxxxx xxxxxxxxx, xxx xxx x.x. Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.
  • Xxx xxx Xxxxxxxxxxxx xxxx xxxxxx:xxxxxxXxxx xxx Xxxxxxxxx, xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx, xxx Xxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxx, xxxxxx xx xxxx xx xxxx Xxxxxxxx xx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxx xxx xxx Xxxxxx xxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxx xxxxx xxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxx xxxx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxx xxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxx xxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxx, xx xxxx xxxx Xxxxxx xxxx xx xxx Xxxxxxxxxxxxxx xxxxxxxxxx.

XXXXXXX. Xxxxxxxxxx xxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxx. Xxx xxxx XXxXxxxxxxxxx xxxxxxxx xxx x.x.xxxx xxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxxxxxxx. Xxxx xxxxxx Xxxxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxx xxxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxx xxxxxxxx. Xxxx xxx xxxxxxx xxx xxxxxxxx XXxXxxxxxxxxx.

Was gilt bei Bestellungen in 2022?

Xxx xxxxxxx xxxx Xxxxxx xx Xxxxxxx xxxxxxx xxx xxxx xxx xxx xxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xx Xxxxxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xxxxx xxx xxx Xxxxx, xx xxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxxxxx xxxxx.

Xxxxxxx: Xxx xxxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxx xxxxxxxx Xxxxx xxx xxxxx xxxxxxxxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx, xx xxx Xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxx. xxxxxxxxxxx xxxx xxxx xx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx. Xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxxx x xxxx xxxx Xxxxxxx xxx xxxxxx xxxxxxxxxx Xxxxx xxxxxxxxxx xxxxx xxx. xxxxxxxxxx xxx x xxx Xxx xxx xxxxxxxxx xxx Xxxxxxx. Xxx xxxx xxx Xxxxxxxxxxxxxxxxxx xx xxxxx xxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxxxxxxx. Xxx Xxx xxx Xxxxxxxxxx xxx Xxxxxx xxx xxxxx xxxxxxxxx x xxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxx xxx Xxxxxxxx.

Xxxx xxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxx, xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx xx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxx xxxx Xxxxxxxxxxxx xxxx xx xxxx xxxxxxxx xxxx, xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxx. Xxx Xxxxx "Xxxxxxxxxxxxxx xx Xxxxxxx xxx Xxxxxxxxxxxxx" xxxxxxxxx xx xxxx, xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxx xx xxxxxxxx. Xxxx xxxxxxxx Xxx, xxxx xxxxxxxxxxxx "xxxxx Xxxxxxxxxxxxxx" xxxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxxxxxxx xx xxxxxxxx xxxx.

Xxxx xxx Xxxxxxxx xxxxx Xxxxx: Xx xxxxxxxx Xxxxxx xxxx xxxx xxxx xxx xxx XXXxXxxxxxxxx xxx xx.x.xxxx xXXxXx xxxx X X. xxxx Xx. xx xx.x xxx xxx x.xx.xxxx xXXxXx xxxx X X. xxxxx xxxxxxxxx xxxxxx, xx xxxxx xx xx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxx xx xxxxxxx Xxxxxxxx xxxx xxxx, xxx xxxxxx, xxx xxx Xxxxxxxxxxxx xxxx xxxxx xxxxxx Xxxxxxxx xxx xx xxx xx xxx x xxx x Xxxxxxx xxxxxxx xxxxxx. Xxxx xxxxxx xxxxx xxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx.

Sonderfall Brutto- oder Festpreisabreden

Xxxx xxx xxx Xxxxxxxxxxx xxx. Xxxxxxxxxxxx xxxx xx xxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xx xxx xxx xxxxx Xxxxx xxxxxxx, xxxxxx xxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx. Xxxx xxxxxxxx xxxxx Xxxxxx xx Xxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxx xxxx. Xxxx xxxx xx xxxxxxxx xx Xxxxxxxxxxxxxx xxxxx, xxxx xx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxx: Xxxxxx xxx Xxxxxxxx xxx xxxxx Xxxxxxx, xxx xxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xxxxx Xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx, xx xxxx xxx Xxxxx xxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx: Xxxxxxxxxx, xxx Xxxxxx xxxx xxxxxxxxxxx xx x.x.xxxx xxxxxxxxx xxx. xxxxxxxxxxx, xx xxxx xxx Xxxxxxxxx xxx. Xxxxxxxxxxxx xxx Xxxxx x xxx Xxxxxxxx xxxxx x xxx xxxx xxxxxx, xxxx xxx Xxxxxx xxx xxx x.x.xxxx xxxxxxxx xxxxx.

Was gilt bei Mietmodellen?

Xx xxx Xxxxxx xxxx xxxxxxxxx xx xxxxxxxx Xxxxxxxxxxx xxxxxxxxxxx. xxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxx xxxxx Xxxxxxxx xxx xxxxxxx xx Xxxxxx, xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx, xxxxxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxx Xxxxx xxxxx xxx Xxxxxxxxxxxxxx, xx xxxx xxx Xxxxxxxxxxxxx xxxxxxxxx xxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxxx xxxxxx. Xx xxxxxx xxxxxxxxxx, xx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxx.

Was gilt bei der Nachrüstung von Anlagen?

Xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx, xxx xxxxxxx xx xxxx xxxx xxxxx xxxxxxxxxxx xxxxxx xxx, xxxxxxx xxxxx xx xxxx xxxxxxxxxxx, xxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxxxxx. Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxx xxxx xx xxxx xxxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxx Xxxxxxxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxx xxx xxxxxx Xxxxxxxxx xxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xx xx xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxx. xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx, xx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx, xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxx xxx XxxxxxXxxxxxxxx Xxxxxxx xxxxx.

Warum heißt es "Nullsteuersatz" statt "Umsatzsteuerfreiheit"?

Xxx xxx xxxxxxx xxxxxxx, xxxxx xx xxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxx xxxxxxxx "xxxxxxxxxxxxxxxx" xxxxxxxxx xxxxxx. Xxxxxxxx xxxxxxx xxxxxx xx xxxx, xxxx xxx xxx Xxxxxxxxx xxx "Xxxxxxxxxx xxx x" xxxxxxxxx. Xxxxxxxxx: Xxx xxxxxxxxxxxx Xxxxx xxxxxxx xxxx xxx Xxxxxxxxxxx xxxx xxxxxxxxxxxx. Xxxx xx xxx xxxxx xxxxxxxxxx, xxxx xxxxx Xxxxxxxxxxx, xxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxxxxx xxxxxxx. Xxx xxxxxx: Xxxx xxxxxxx Xxxxxxxxxxxx xxxxxx x xxx Xxxxxxxxx xxxxxxxxx x xxx xx Xxxxxxx Xxxxxxxxxxxx xxxxxxxx. Xxxx Xxxxxxxxxxxxxx xxxxxxxx xxxx xx x xxxxx xxx Xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxx x xxx Xxxxxxxxx xxx xxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxx.