Investment deduction amount
May 4, 2011 | 20,00 EUR | answered by StB Manuela Ponikwar
Dear tax advisor,
I have a question regarding the investment deduction allowance:
1. Can a mobile house (container house) with a photovoltaic and solar thermal system + heat pump and solar storage, primarily used for office, exhibition, and seminar purposes, be eligible for this deduction? This house will also be used privately. (The system + mobile house will be completely realized by my company).
2. Could the same system (photovoltaic and solar thermal system + heat pump and solar storage) be used on another private or owned single-family house/commercial property, with my company as the user and developer of the system. It would also be possible to place the heating center with heat pump in a container next to the house.
3. Are there any examples of such projects on the internet?
4. Or a list of projects that I can purchase with the investment deduction allowance (preferably in the renewable energy sector)?
Dear client,
Thank you for your inquiry, which I will answer as part of an initial consultation considering your fee offer as follows:
A| What can the investment allowance be formed for:
• movable depreciable,
• new and used assets of the fixed assets,
• which are used for at least 90% for business purposes,
The asset must belong to a domestic business establishment until the end of the tax year following the year of acquisition or production and must remain there.
Within a period of 2 years, the asset must be used exclusively or almost exclusively (at least 90%) for business purposes. Whether this business use intention actually exists must be assessed based on a forecast decision.
In summary, an investment allowance is only possible for movable fixed assets of a business.
In your case, the photovoltaic system would be the only movable business asset.
If you have full feed-in here, the 90% business use could also be easily proven and you could basically use an investment allowance.
The heat pump is not a movable asset but part of the building. An investment allowance is not possible here.
The solar thermal system provides hot water, so if the house is also privately used, it is likely that the 90% business use limit would not be reached.
In your case study No. 2, it would have to be checked whether the system would still be business fixed assets at all. Do you provide the system for use for a fee or do you sell it?
----------
B| Who can form an investment allowance:
• The investment allowance can only be formed in an active business. This means that the business participates in the general economic life in the form of advertising activities.
• It is a domestic business.
• Your business must not exceed certain sizes. If you determine your profit according to a comparison of business assets, the business assets must not exceed 335,000 EUR. If you determine your profit according to a simplified profit and loss calculation, the annual profit must not exceed 200,000 EUR.
• There is no investment allowance for purchases for foreign business establishments.
I am not aware of a list of examples. As long as you meet the criteria outlined above for yourself as a business or for the relevant asset, an investment allowance can be formed.
From your explanations, I understand that your company manufactures and sells the systems itself. One possibility that could be considered in your case is emphasizing the use of the system for marketing and presentation purposes. However, this is generally difficult within the 90% usage limit when there is also private use.
I hope I could help you.
Best regards,
Manuela Ponikwar
Tax advisor
www.ponikwar.de
