每年年底，德国议会都会就年度税法展开辩论，以通过未来12个月将实施的新规定。联邦议会上周正式批准了2022年度税法，将首次全面改变光伏系统的税收待遇。
新规定将解决小型光伏系统的一些关键问题，并消除一些官僚主义要求。该法案将对光伏系统作出两项重大修改。第一项措施是将规模为30千瓦及以下的住宅光伏系统的增值税削减至0%。第二项措施将为小型光伏系统的运营商提供免税待遇。
欧洲《增值税指令》出台过一项有关实行全新0%光伏系统增值税税率的新规定，如今德国率先推行零税率。从形式上看，这不是豁免销售光伏系统的增值税，而是供应商或安装商向客户开出净价“外加0%的增值税”。
增值税零税率将适用于光伏系统及其必要配件的供应和安装。同时还将适用于住宅建筑、公共建筑和用于公共事业活动的建筑中的储能系统（且对这些储能系统的规模没有限制）。
单户住宅及其他建筑中规模不超过30千瓦的光伏系统的运营收入将享受所得税豁免。如果是多户家庭住宅，则每个住宅和商业单位的规模限制将设定为15千瓦。
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