Business registration for renewable energies / Health insurance
March 21, 2010 | 50,00 EUR | answered by Michael Herrmann
By purchasing/participating in the block heating power plant, monthly revenue of 750 euros after deducting costs and interest, I may need to register a business as a power generator. I am a housewife and currently covered under my husband's statutory health insurance. Do I need to immediately register as a voluntary member for health insurance? Or can I do this after a year, once the annual financial statement is prepared, as it may be below 350 euros after special depreciation. Or would it be better if my husband registers a business, as he is employed?
Dear questioner,
First of all, thank you for your inquiry, which I would like to answer based on the information provided and in the context of your involvement in an initial consultation. The response is based on the description of the situation. Missing or incorrect information about the actual circumstances can affect the legal outcome.
Your question primarily concerns the assessment of the continuation of family insurance in the statutory health insurance. A definitive assessment of this constitutes legal advice, which is not permitted for a tax advisor. Therefore, my response can only focus on determining the income that social law refers to regarding the determination of income limits in family insurance.
By participating in the cogeneration plant, you generate income from a commercial operation according to § 15 of the Income Tax Act (EStG). You only need to register a business if you are the sole owner and operator of the power plant. If you are only involved in a joint ownership, then the joint ownership is the business operator. In this case, the joint ownership determines the income and distributes it among the participants. Your income will be allocated for tax purposes through a separate and uniform determination.
This does not change the issue regarding family insurance. Family insurance will be terminated if the family-insured spouse earns an income of more than €365 per month. This includes all income that serves or is capable of serving the livelihood. Consequently, other income, such as income from capital assets (interest, dividends) or income from rental and leasing, must also be taken into account.
When making your rough calculation, consider that the repayment does not reduce your commercial income. Only the interest expense is tax deductible. The repayment is merely a return of capital.
Depreciation, on the other hand, reduce income, so the accurate result can only be determined after preparing the annual financial statements.
Therefore, health insurance contributions after the termination of family insurance would now be estimated based on the expected income and later finalized. The consequences of a later disclosure may at least include the repayment of contributions for the period since the termination of family insurance.
In my opinion, the issue could be bypassed by the employed spouse purchasing the participation. However, I emphasize once again that this question is of a social security nature and therefore cannot be definitively answered by a tax advisor. In this regard, I recommend contacting your health insurance directly and obtaining written information.
I hope that this information has provided you with an initial overview of the situation and remain
Yours sincerely
Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax advisor
