Anlage EÜR and Anlage G for Photovoltaik

  • 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!

  • First,
    please don't use "income" in an unspecific way.
    "income" means the annual result of a company; and it's the "Tax Base" for taxes on income and earnings.

    Figuring out the companies annual result either regular by "profit and loss" or simplified by an "EÜR", the difference is,
    that in the regular profit and loss the time oft the payment doesn't matter;
    while in the simplified "EÜR" the accrual income regocnition ist oriented on the time of payment.

    So... on these slightly but important differences, it isn't very helpful to get both things into one mug called "income".

    If the entity is owned by more than one person, you have to do your tax declaration in a specific way; using the "GuE-declaration". (Gesonderte und einheitliche Gewinnfeststellung). It means that the income is figured out unified for the entity; and several for each shareholder.
    You may ask your tax authority, if it's o.k., if you do it in the "normal way", and declare the half of the income as well as for you and your husband.

    # The last bookvalue of the previous owner doesn't matter - as long as you didn't get house and PV free of charge.
    The initial value are those costs, you have paid (or will pay) to third party.
    It may contain costs of transport; but only if you had costs, payed to a third party.
    If you payed a unified price for the house and the PV, you have to do an purchase price allocation.

    #For the use of taxation, a PV is a moveable asset

    # Anlage AVEÜR: sounds shitty good.

    #Anlage G: Sounds good. Think of the GUE-proceedure. The tax authorities may insist on it.

    16,92 kWp / 72 x Sharp NU-235 / Aurora Power One 12,5 + 3,0/ 0° Südabweichung / 8° Dachneigung

  • Be careful with USt/VAT!
    What was mentioned in your contract about the installation? Is there an invoice containing 19% USt/VAT for it, or is something like "Geschäftsveräußerung im Ganzen" mentioned in the contract? If this is the case, you have to recalculate your choice fpr Kleinunternehmerregelung.

    1.You have an invoice containing 19%

    If you choose Kleinunternehmerregelung, you lose the amount of VAT mentioned in that invoice. You have to tell your local energy provider that you made that choice. They will calculate you earnings without VAT then.

    2. If the sentence "Geschäftsveräußerung im Ganzen" is in your contract, and you choose Kleinunternehmerregelung, you have to adjust the former owners pre-tax deduction on monthly basis, beginning from the month of initial startup for a total period of 60 months, e.g. startup in May 2013, takeover and choice for Kleinunternehmerregelung in April 2014 - 49/60 of VAT from the original invoice have to be paid back.

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  • My husband and I bought the house together - the Grundbuch is in both of our names, therefore I assumed that the profit we make from the PV is also earned by both of us. In the House contract, there is no separate value stated for the PV Anlage; how would I calculate the Purchase Price Allocation? Would this be the calculated book value based on the original owners installation cost and a 20 year depreciation period up to the date that I took ownership?

    Does the 20-year depreciation period restart with each new owner? Or would we just "take over" partway though the depreciation period. In other words, if the original owner installed the PV in 2010, therefore expected it to be fully depreciated by 2030, and we bought the house in 2014, do we also work on an end-date of 2030 or does the 20 year period restart and therefore we would only have it fully depreciated in 2034?

    yazerone: I'm not sure which contract you mean - the house purchase contract or the contract with the energy provider? I have informed the energy provider that we have chosen to go with Kleinunternehmerregulung.

  • Sorry correction to the above regarding Purchase Price Allocation. This is how I have calculated it:
    Original Installation Cost paid by previous owner excluding 19% MWST depreciated over a 20year period to arrive at a value at the time that I took ownership. Is that correct?

  • I meant the contract in which the sale of the PV is regulated. Let me have a guess, it says nothing about it, right? I can think of two possibilites - 1) Usually this is the only PV from the former owner. Then the former owner has to give information for necessary adjustments. You have to fill VAT declaration 2014 and adjust pre-tax deduction. Installed in 2010/Jan, owned by you from 2014/Jan means: from 2014/Feb you are Kleinunternehmer, you have to adjust (pay back) 12/60 (please change figures with the exact months) of former owners VAT for the purchase of this PV.

    If PV was in a former owners business (not PV, something else), or if he had different PV systems, he "forgot" to write an invoice. You lose VAT included, he has to pay it anyway. But this would be the easiest way for you, because everything stays as it is now.

    For the value - you have to find a market price. This is for sure a discussion point with your tax authorities. Your idea is a possible option, another idea may be former owners price minus Einspeisevergütung (total). I found another calculation base in , a bit more from a business administrations point. The higher, the better for you.

    Depreciation for used goods is to be estimated by new owner. If you continue the figures from the former owner with a 4 years old PV in good state - sounds good, too.

    PS: It may be too late for you, but the price you find can be deducted from Grunderwerbsteuer tax base.

    55x Heckert Solar NeMo 60P 260 Wp mit 1 SMA Tripower6000 TL und 1 SMA Tripower7000 TL