I bought a home in 2014 which has photovoltaik panels on the roof. In 2014, I didn't get any income from the panels; the first income for the period that I owned the house in 2014 was made in January 2015. But I did have costs in 2014 - the interest payments on the home loans apportioned by the cost of the Photovoltaik installation to the overall cost of the house. Therefore, I'm filling out Anlage EÜR and Anlage G with zero income, some minor costs, and therefore carrying a loss from 2014. I've decided to go with the Kleinunternehmerregelung as the income will definitely be less than €17,500 and it seems simpler.
I know that I can do a simple informal Profit/Loss & Book Value document (ie. not use the formal Anlage EÜR and Anlage AVEÜR) but I'm happy to use these forms if I just know where to put everything!
These are my questions:
- the house (and therefore the photovoltaik anlage) is owned by both myself and my husband. Do we have to submit two Anlage G's, and halve the loss?
- I don't know the last declared Book Value from the previous owner. What I do know is the initial installation cost and I think I can assume a 20-year depreciation. The initial installation costs include things like transportation costs, labour (montagezeit) - can these be considered part of the overall initial cost to which I then apply a linear 20 year depreciation to calculate the Book Value as at the time I purchased the house? Or must it only be the materials and not other services/labour that are considered as part of the initial asset value? The insurance coverage mentions a slightly lower asset value which is why I'm wondering.
- Are photovoltaik installations considered moveable assets?
- In Anlage AVEÜR 2014, do I put the initial book value, depreciation, new book value etc, under "Andere" of Bewegliche Wirtschaftsgueter?
- In Anlage G, I only have to enter Line 4, field 10/11? None of the other fields are needed?
I would appreciate any advice with the above questions. Thanks!