Erneuerbare Energie

Photovoltaics & Battery Storage

Renewable energy as a tax strategy

Photovoltaic and battery storage investments combine sustainable returns with attractive tax advantages. DF Strategic Investments uses this asset class as an integral part of overall tax strategies.

Tax Advantages
01

Immediate depreciation in the year of acquisition possible

02

Attractive special depreciation for small and medium-sized businesses

03

Feed-in as commercial income with input tax deduction

04

Combination with holding structure for optimal tax planning

05

Stable returns through feed-in tariffs and self-consumption

06

Independent of market volatility – plannable revenues

Battery Storage

Battery storage systems complement photovoltaic systems and increase the self-consumption ratio. From a tax perspective, they can be depreciated as independent assets.

Our Process

1

Analysis of your tax situation and investment capacity

2

Identification of suitable PV projects and locations

3

Structuring the investment within your overall strategy

4

Support from approval through installation to operation

Stable cash flows over decades – embedded tax-efficiently in your strategy

Asset classes with measurable returns

Asset class
30-year lifetime

Solar Parks

7–9% net p.a.
Return after costs

Large-scale ground-mounted systems with long-term power purchase agreements and plannable returns over a lifetime of around 30 years. After costs, solar parks deliver net returns of 7–9% p.a. – tax-efficiently deployed within your holding structure.

Asset class
~15-year lifetime

Battery Storage

~15% p.a.
Return after costs

Stationary large-scale storage complements solar parks and generation assets, smooths load peaks and markets electricity on day-ahead and intraday markets. Over a lifetime of around 15 years, they deliver returns of approximately 15% p.a.

PV als Teil Ihrer Steuerstrategie

Erfahren Sie, wie Photovoltaik in Ihrer individuellen Gesamtstrategie eingesetzt werden kann.

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