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

Many entrepreneurs find that selling and finding a suitable successor is more time-consuming than expected.
In addition, there are usually no known ways of significantly reducing the high tax burden - especially for proceeds in excess of 500,000 euros.

The five biggest mistakes when selling a company:

• Poor preparation (starting too late and not developing a plan)
• Superficial and overly optimistic company valuation
• Psychological and interpersonal factors are underestimated
• No technical experts are called in to save money
• The entrepreneur has unrealistic expectations of the successor

Michael Rehberger spoke to an expert on company succession, Prof. Dr Ralph Landsittel from the law firm Rowedder Zimmermann Hass in Mannheim.

Interview with Prof Dr Ralph Landsittel

Michael Rehberger: Where do you see the greatest challenges for your clients with regard to succession planning?
Prof Dr LandsittelThe biggest challenge is deciding when and to whom a company should be transferred. This is a process that takes a long time and needs to evolve. However, this time horizon is usually underestimated - even by consultants.
The biggest problem with succession within the family is the suitability or qualifications of the people in question and whether they have the will to dedicate themselves to the company as intensively as the father, for example. Psychological factors play an important role here.

The biggest problem with non-family succession is the attitude of the banks, as they are often reluctant to finance such projects. In addition, it is crucial to analyse the weak points of the company - for example with regard to existing or missing structures. In this respect, the transferring entrepreneurs sometimes lose sight of reality, which in turn can lead to unrealistic price expectations.

Michael Rehberger: In your opinion, how long would it take to prepare a takeover process?
Prof Dr LandsittelIdeally, you should allow two years from the start of the considerations to implementation. The earlier the planning process begins, the greater the chances of a successful solution.

Michael Rehberger: In your opinion, what are the most common mistakes made in the area of company succession?
Prof Dr LandsittelThe biggest mistake is to do nothing, because then the legal succession takes effect - and experience shows that this always goes wrong.
Another mistake is to start planning too late. Since the summer of 2013, the law has made it mandatory for the transfer to take place on a specific date between living persons and not upon death. Otherwise, there is a risk of high inheritance and gift tax charges, which are often unaffordable.
Discounts of 100 or 85 per cent are only possible - if at all - with very detailed planning. However, many of those affected do not realise this.
Another frequent problem is the type of valuation: the simplified capitalised earnings value method provided for by law is now unacceptable.

Michael RehbergerWhat role does the internet play in your work as a lawyer? Is it becoming increasingly important, or do clients still value personal advice?
Prof Dr LandsittelOn the one hand, clients naturally try to help themselves with the help of the Internet. On the other hand, however, these attempts often lead to more work for us. It is not uncommon for a problem to become more complicated and for those affected to need even more help than before.
Ultimately, this often makes it more expensive than if a specialist had been consulted directly.

Michael RehbergerThank you very much for your interesting comments.

The interview illustrates how important it is to plan the sale or succession of a company at an early stage and to involve the right specialists from the outset.
After a successful company sale, however, the former owner faces a new challenge: he must invest the proceeds securely and profitably.

There is a great danger lurking here, as Michael Rehberger explains from his practical experience:
"As an entrepreneur is used to making active decisions and taking things into his own hands, it is very tempting to find a new field of activity in the management of his investments. Others have the wrong advisors and are shipwrecked as a result. Both often end up with part of the proceeds being speculated on one or two years after the sale, making the future of the entrepreneur and their family less secure.

I help to significantly reduce the tax burden through the sale. With a network of specialists that has grown over decades, I can establish valuable contacts to help you make sound decisions. For an initial exchange, you can simply make an appointment via my online calendar."