Battery storage as an investment: act cleverly from a tax perspective and benefit sustainably

In times of volatile energy markets, rising electricity prices and increasing tax burdens, many people are looking for a way not only to secure their capital, but also to increase it in a targeted manner. This is precisely where the concept of battery storage investments comes in: an up-to-date and highly attractive tax solution for anyone who is looking not only for short-term returns but also for long-term capital growth - and wants to actively contribute to the energy transition.

The new opportunity: direct participation in the energy transition

For a long time, battery power storage was an exclusive playing field for institutional investors. But that is changing. Recently, private investors have also been able to invest directly in these strategically important infrastructures. Unlike traditional funds, you become a real owner - with personal ownership of battery units and inverters. This proximity to tangible assets not only creates a strong sense of security, but also forms the basis for one of the most attractive tax structures that German tax law has to offer.

The tax lever: utilising the investment deduction amount (IAB)

At the heart of every tax-optimised investment in battery storage is the investment deduction (Section 7g EStG). It allows you to deduct up to 50 % of the planned sum can be claimed for tax purposes. With a tax rate of 42 % and an investment of 200,000 € you save over 42,000 in taxes - as a result of the amended tax assessment.

In addition, you can claim a special depreciation allowance of 40 per cent in the year of commissioning. % of the residual value - another 16,800 € tax savings. This results in a total tax advantage of almost 60,000 which significantly reduces your equity capital employed or does not require the use of equity capital at all.

Income from electricity trading and grid stabilisation

A battery storage system is not an object of speculation, but a highly functional, technically mature element of the energy industry. Its yields come from:

• Arbitrage trading on the electricity spot marketElectricity is bought cheaply and sold at a high price when needed.
• Provision of control powerGrid operators remunerate the mere willingness to stabilise the electricity grid.
• Stabilisation of the power gridStorage of surplus energy that would otherwise have to be sold or given away if the electricity grid is overloaded.
• Multi-market strategies: By participating in several markets at the same time, earnings can be further increased.

These sources of income can be planned, regardless of the weather or time of day, and offer a rare combination of stability and flexibility.

For whom is a battery storage investment particularly worthwhile?

This form of investment is aimed at people who take responsibility for their assets - and at the same time are prepared to make intelligent use of tax leeway:

• High earners with a high tax burden can realise considerable tax savings through IAB and special depreciation.
• Self-employed and freelancers benefit from tax relief in particularly profitable years.
• Heirs and transferors of assets use the opportunity to pass on business assets across generations in a tax-optimised manner.
• Settlement recipient can significantly reduce the burden of high one-off payments through the retroactive use of IAB.
• All those who want to invest sustainablyfind a high-yield alternative to traditional property or equity investments here.

The process: transparent and professional

From the initial consultation to commissioning, the process is clearly structured:

1. Discussion of your tax situation and investment goals
2. Search and find suitable projects
3. Draw up contracts and clarify financing, if required
4. Support in project development and implementation
5. Commissioning and start of the yield phase

As an investor, you do not have to clarify any technical questions or issues. Management is professional and efficient. At the same time, you remain the owner of your investment at all times - with full control over your investment.

Invest now - because you are at a very early stage of this form of investment

Several developments currently speak clearly in favour of an entry:

• Increasing electricity price volatility The expansion of renewable energies creates ideal conditions for battery power storage.
• Decline in conventional power plants increases the demand for balancing energy - battery storage systems are predestined for this.
• Technological advances extend the service life and reduce the operating costs of modern storage solutions.
• Additional remuneration in the form of capacity markets are already being discussed and could open up further sources of income.

The amortisation period for battery storage systems is only 10 years - significantly shorter than for PV systems - which enables additional tax advantages.

Conclusion - battery storage systems are an investment in returns, security and the future

A battery storage investment is more than just a tax-smart decision. It is a strategic response to the challenges of a changing energy industry - and an effective tool for asset protection in uncertain times.

You combine immediate tax savings, stable sources of income and a sustainable contribution to the energy transition. And all this with minimum effort, maximum transparency and a high degree of security.

Those who act now will not only secure excellent framework conditions - they will also position themselves optimally for a future in which decentralised energy storage will play a key role.

How you can legally reduce your tax burden and build up assets with photovoltaic systems and the IAB investment deduction

If your taxable income exceeds certain limits, you know the problem: a large proportion of your income goes straight to the tax office. There are legal ways to reduce your tax burden - and build up assets at the same time. This is exactly where Michael Rehberger's new e-book "Saving taxes & building wealth with photovoltaics and the IAB" comes in.

This practical e-book is aimed at entrepreneurs, freelancers and high-earning employees who are looking for intelligent solutions for tax optimisation - without having to struggle through complicated legal texts or opaque investment models.

What is behind the IAB?

The investment deduction amount (IAB) is a tax planning tool that allows you to claim up to 50 % of planned investments - e.g. in a PV system - for tax purposes before the actual purchase. This allows you to immediately reduce your tax burden in the year you set up the IAB and gives you up to three years to realise your investment.

And that's not all: after purchasing the system, you also benefit from a special depreciation allowance of up to 40 %. In total, you can therefore write off around % of your investment against tax.

Why photovoltaics? Why now?

Photovoltaics is not only ecologically sensible, but also economically attractive - especially in combination with the IAB. PV systems are considered "movable assets" for tax purposes, as they can theoretically be moved. This is precisely why they are IAB-eligible.

In addition, the technology is mature, the yields can be calculated over decades and the state framework conditions are comparatively stable. This combination makes PV investments one of the most stable and high-yielding ways to invest your money in a tax-optimised way via the IAB.

For whom is this particularly worthwhile?

The IAB offers you the best opportunities if you:

• have a high income or a high tax burden,
• want to sell your practice or company,
• have received a high severance payment or
• want to build up and pass on assets in a targeted manner.

The model is also exciting for families: PV systems can be transferred completely free of gift and inheritance tax - even to people outside the family.

Practical case studies from the e-book

The e-book not only provides theory, but also concrete case studies:

• Tax-optimised company sale: Anyone selling their company can legally avoid a large part of the tax burden by making targeted PV investments with IAB.
• Utilise severance pay efficiently: If you receive a high severance payment, you can achieve a massive tax reduction with an IAB and at the same time secure long-term income.
• finance the children's studies: By making a tax-free gift of PV systems to your children, you can finance their living expenses for years - tax-free.
• Transfer of assets without inheritance tax: Instead of bequeathing real estate with a tax deduction, a PV system can be strategically transferred tax-free.

Quality is decisive - not just the price

The e-book expressly warns against only paying attention to the kWp price. It is much more important:

• technical design and location,
• reliable project partners,
• professional electricity marketing,
• and legally compliant contracts.

After all, nothing is more expensive than a PV system that is later not recognised - whether by the tax office or due to technical defects.

Financing with a plan - instead of stress with the bank

Many banks find PV investments difficult. The e-book therefore shows you how to prepare your financing at an early stage, why you should plan for 20-25 % equity and how you can maximise your financial leeway with a repayment-free year.

A specialised network gives you access to financing experts who are familiar with the topic - no comparison with a traditional house bank.

The "win-win" concept - a partner with risk assumption

Unlike many brokers, author Michael Rehberger works with a model based on trust: A fee is only due when a contract for the purchase of a PV system is successfully concluded - and in the event of delays, part of this is even refunded. This is fair, transparent and shows that real partnership is practised here.

Conclusion: This knowledge can save you money

If you pay high taxes and want to increase your wealth at the same time, you should definitely read this e-book. It doesn't give you theoretical concepts, but shows you in a practical and understandable way what tax leeway the law already offers you today - and how you can make sensible use of it.

Download the e-book today on our website. If you have specific questions, book a free initial consultation.

Sunny greetings

Michael Rehberger

Up to 50 per cent of the acquisition costs can be claimed for tax purposes for the previous year via the IAB (investment deduction amount)

Anyone who invests in the solar modules of a photovoltaic system not only benefits from around 6 % yield after costs from the solar energy generated. In addition to making a meaningful contribution to the environment, there are considerable tax benefits for people with high incomes that make such an investment so interesting. Even in the year before the actual purchase of the photovoltaic system, an investment deduction amount (IAB) can be claimed. can be claimed for tax purposes in the amount of 50 per cent of the expected acquisition costs. An example: a family has a taxable income of €210,000. A solar system is now to be purchased for a purchase price of €200,000. Of this, 50 % equates to €100,000, which is now deducted from taxable income in the year before the system is purchased. This means that only €110,000 now has to be taxed and there is a large tax refund. Depending on creditworthiness and collateral, 75 % to 100 % of the purchase price of the solar system can be financed at the current favourable interest rates.

Further special depreciation allowances and arrangements are possible

Up to 50 per cent of the expected acquisition costs can be deducted from tax as an investment deduction in accordance with Section 7g of the German Income Tax Act. This is particularly interesting if the taxpayer's income is high in the year of deduction. After the purchase, there are further tax benefits in the form of an additional special depreciation of up to 20 per cent, which can be spread over the current year or 4 subsequent years. The remaining value is spread over 20 years using normal depreciation.

A solar power plant can be gifted tax-free to children or other persons

As a separate commercial enterprise for the generation of electricity, the exemption rules can be utilised when donating this business. This makes it possible to give and bequeath solar power plants free of inheritance tax.

The installation, technology and maintenance of the solar system are important and the contracts must fulfil all tax requirements

However, it is just as important to ensure that the economic framework data and the technology of the solar systems, as well as maintenance, guarantee long-term and smooth operation. Making an investment just for the tax benefits has never been a good decision. As an operator of photovoltaic systems, you become an entrepreneur for tax purposes, which is important for the recognition of the IAB. Unfortunately, many mistakes are made here in practice that can end up being expensive. If the mistake is only realised during a later tax audit, it is too late.

High returns without the use of equity capital

If the framework data is right, you as an investor will not have to invest any or only minimal capital of your own due to the tax returns. The loan is repaid after around 16 - 18 years through the income from the solar modules and you then receive the full income for many more years. You have leased the roof or the open space on which the system is mounted for 30 years and can then negotiate an extension with the owner. Your income may be secured by the EEG for 20 years. Comprehensive insurance cover protects you against unforeseen risks. Do you know of any comparable investment opportunities with similar parameters?

Conclusion

With solar power plants, you can make a profitable and solid investment while contributing something meaningful to our planet. This is only true if you have the right partners. In addition, there are the structuring options and tax returns via the investment deduction. Get in touch and let us check whether and how you can benefit from these opportunities.