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

Save on gift and inheritance tax with PV systems

Would you like to protect your assets sensibly and ensure that your descendants benefit from them? Tax allowances are quickly exhausted, especially for larger assets, and high gift or inheritance taxes place a considerable burden on the inheritance. However, there is a little-known but highly attractive solution: investing in photovoltaic systems. In addition to a secure and long-term source of income, these systems offer an interesting opportunity to pass on these assets without any tax burden. This also works for gifts to people without a degree of kinship.

Challenge: Gift and inheritance tax for larger assets

The tax-free amounts for gifts and inheritances are regulated by law and are often quickly exhausted. Exceeding the tax-free amounts then leads to sometimes substantial tax payments. For many families, this means a high financial burden and in some cases even the sale of assets in order to service the tax payments.

A photovoltaic system offers a clever alternative here: as a tangible asset with stable yields and a state feed-in tariff, it can not only secure your assets, but also completely avoid taxes when you pass them on.

A little-known option is the purchase of photovoltaic systems

Photovoltaic systems are not only a sustainable investment, but also offer considerable tax advantages. After a few years, these systems can be passed on to descendants without incurring gift or inheritance tax.

The advantages at a glance:

• High-yielding tangible asset: Photovoltaic systems offer a legally guaranteed feed-in tariff for 20 years and therefore a secure source of income.
• Tax optimisation: Significant tax refunds can be utilised via the IAB investment deduction and the assets can be passed on tax-free just a few years after acquisition.
• Value stability: Due to the legal regulations and the long service life of PV systems, photovoltaic systems retain their value in the long term.

Government revenue guarantee for 20 years for a predictable investment

One of the most attractive features of photovoltaic systems is the legally guaranteed feed-in tariff for a period of 20 years. This means that a stable and predictable minimum income is achieved over two decades. This planning security makes photovoltaic systems one of the safest investments on the market.

Compared to traditional capital investments such as property or shares, photovoltaic systems offer further advantages:

• Less administrative effort: After installation, a photovoltaic system requires little ongoing care or maintenance.
• Sustainable returns: An investment in the future that actively contributes to the energy transition.

Why now?

The market for renewable energies continues to grow. Thanks to state subsidies and legally guaranteed feed-in tariffs, photovoltaic systems currently offer exceptionally attractive conditions. However, these conditions can change. That's why now is a good time to benefit from the current advantages and at the same time structure your assets in a tax-optimised way.

Over 20 years of experience are your advantage when it comes to realisation

With more than 20 years of experience in the field of photovoltaics and an established network of high-quality project planners, I can offer you first-class support from the planning to the commissioning of your PV system.

Why I can help and support you:

• Many years of expertise: Thanks to my many years of experience, I know the industry, its opportunities and challenges very well.
• High-quality partners: I work exclusively with selected project planners who offer excellent value for money.
• Customised solutions: Every wealth situation is individual. Together we will find the optimal solution to secure your assets and optimise them for tax purposes.
• Support every step of the way: From selecting the right investment to technical and commercial management and finding contacts for tax advice, I will support you personally.

Your path to tax-optimised assets - a free initial consultation

The first step on the way to your tax-optimised asset protection is a non-binding and free initial consultation. In this meeting, we will clarify together whether an investment in photovoltaic systems makes sense for your situation and what the concrete implementation could look like.

Advantages of the initial consultation

• Personal familiarisation and individual assessment of the current situation.
• Identification of structuring options for optimising earnings and taxes.
• Explanation of the entire process from planning to commissioning.

You can easily make an appointment via my Online diary possible. Choose a suitable date and we will discuss all further details in a personal Zoom call.

Protect your assets now!

Secure your assets and ensure that your descendants can benefit from them in the long term - tax-optimised and sustainable. Take the opportunity to preserve assets, save taxes and create a secure source of income at the same time.

Arrange your free initial consultation now and let's find the best options for optimising your wealth together. I look forward to getting to know you and developing a customised solution for you and your situation together!

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."

The allowances and tax rates for gift tax and inheritance tax
The overview shows the tax-free amounts and tax rates for gift tax and inheritance tax in Germany. The tax-free amount of €20,000 is very low, especially for people who are not related, and high tax payments are often due when assets are gifted or bequeathed. In many cases, this can lead to property or other assets having to be sold in order to pay the inheritance tax.

If you are well informed and plan early, you can avoid gift and inheritance tax completely or to a large extent

We use tried-and-tested and sometimes little-known models to help you pass on existing and sometimes hard-earned assets as completely as possible and without a high tax burden. In cooperation with specialised lawyers and tax advisors, we structure asset transfers in such a way that no or as little tax as possible is incurred. To this end, we use tried and tested models, some of which make it possible to give away millions tax-free.

Feel free to get in touch with us to develop individual and smart solutions together. Our initial consultation is free of charge. You can reach me by e-mail with the keyword "tax-free gifts" to info@win-win-consult.de.

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.