自2023年初起，所有在独户家庭或商业地产上运营且输出为30kW及以下的光伏系统都无需针对发电量支付任何所得税。
德国政府批准了2022年《年度税务法》中的措施。这项税费减免也适用于位于多户住宅和多用途地产上、输出为15kW的光伏系统。
此外，针对光伏系统和储能系统的采购、进口和安装也不再征收任何增值税（VAT），前提是这些光伏系统安装在家庭和公寓屋顶上或附近，或是在用于开展公益活动的公共或其他建筑物的屋顶上。
这项增值税减免意味着经营人不再需要运用所谓的“小型企业经营者条例”以获取报销，从而减轻官僚作风。批准这一规定时，联邦政府也利用了新的欧盟增值税法令提供的回旋余地。
此外，联邦内阁决定，所得税援助协会未来也可按照所得税减免规定给其运营输出为30kW及以下的光伏系统的成员提供所得税建议，而此前财政法令对此是予以禁止的。
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