Die auf 20 Jahre garantierten Einnahmen aus der Fotovoltaikanlage stellen eine nette Form der zusätzlichen Altersversorgung dar. Diese tollen Einnahmen können jedoch zu einer Kürzung der vorgezogenen Altersrente oder Erwerbsminderungsrente führen oder als schädliches Einkommen auf Sozialleistungen angerechnet werden. Vorab: Bitte beachten Sie die gesetzlichen Änderungen zum 1.1.2022 und zum 1.1.2023, auf die wir am Ende des Beitrages eingehen. In den meisten Fällen dürfte der Betrieb einer Fotovoltaikanlage nun für die Rente unschädlich sein!

1. Hinzuverdienst zur Rente

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Witwen- und Witwerrente

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2. Übertragung der Unternehmereigenschaft auf eine andere Person

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Übertragung vom Vater auf den Sohn

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3. Sozialleistungen

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Arbeitslosengeld I

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Arbeitslosengeld II

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BAföG

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Elterngeld

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4. Billigkeitsregelung der Finanzverwaltung

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5. AKTUELL: Ertragsteuerbefreiung (ab 2022) und Nullsteuersatz (ab 2023)

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6. Ab 1.1.2023: Wegfall der Hinzuverdienstgrenze für Frührentner

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7. Ab 1.1.2023: Erhöhung der Hinzuverdienstgrenze für Erwerbsminderungsrentner

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