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The Solar Package I was passed by the Federal Government. The law to increase the expansion of photovoltaic energy generation is to be debated in the Bundestag in autumn and enter into force at the beginning of 2024. In order to accelerate the expansion of photovoltaics and to reduce bureaucracy, the cabinet envisages the following concrete measures: 1. acceleration of PV expansion 2. nature conservation and agriculture 3. stronger support for innovative PV systems 4. reduction of bureaucracy for balcony PV and tenant electricity 5. obligation to tolerate the laying of cables Further information in the article by the federal government. Photo: IMAGO/U. J. Alexander

In its ruling of 03.05.2023, the Higher Regional Court of Düsseldorf decided that if the end consumer has already operated an electricity generation plant as a self-generation plant before 1.09.2011 and consumes the electricity generated in this way itself, it is an (older) existing plant with the consequence that the electricity generated with it is not covered by the EEG levy. This applies regardless of whether the consumption sites supplied with the generated electricity were already supplied from the self-generating plant before the statutory cut-off date. The wording, history, systematics and purpose of the exemption regulations do not provide any indication of a restriction based on the consumption site. Furthermore, the 'Guideline on #own supply' of the Federal Network Agency from July 2016 is not binding for the interpretation of the law, as it neither represents a determination nor has the character of an administrative regulation. (OLG Düsseldo…

The Higher Regional Court (OLG) of Frankfurt am Main ruled in its decision of 29.11.2022 (Ref.: 11 U 110/18 (Kart)) that an energy supply company that does not operate a customer facility but an energy supply network (consisting of a transformer station and low-voltage lines with branches) has no claim under Section 46 (1) sentence 1 EnWG to conclude a simple rights of way agreement with the municipality. In the context of the examination of whether an abuse of a dominant position by a company pursuant to Section 19 (2) GWB exists, the evaluations of Sections 1, 46 (1), 2 EnWG must be observed. Pursuant to § 46 para. 1 EnWG, the municipalities have to make their public transport routes available for the laying and operation of lines for the direct supply of final consumers in the municipal area on a non-discriminatory basis by contract. The three pipelines in dispute serve to supply more than 250 households, which are distributed over several individual …

In its judgement of 16 September 2022, published on 7 November 2022, the Federal Supreme Court (BGH) ruled that if, in a condominium complex with different equipment for recording consumption, the proportional consumption of one or more user group(s) has not been pre-recorded with a separate heat meter, contrary to § 5 (2) sentence 1 of the Heating Costs Ordinance (HeizkostenV aF), the billing of heating costs is generally in accordance with proper administration if the consumption is determined by way of a mathematically correct calculation of the difference, taking into account the determined consumption data. It was not possible for the V. Civil Senate to make its own decision on the merits of the case because further findings by the Court of Appeal were required (§ 563 para. 3 ZPO). In the course of this, the case was referred back to the Düsseldorf Regional Court for a new hearing and decision, including on the costs of the appeal proceedings. BGH,…

In its ruling of 30 June 2022, published on 27 October 2022, the IV Senate of the BFH, abandoning the legal opinion expressed in its ruling of 12 April 2018, IV R 5/15, BFHE 261, 157, BStBl II 2020, 118, marginal no. 34 et seq. on section 15(3) no. 1 EStG old version. The Federal Tax Court (Bundesfinanzhof, BFH) ruled, in accordance with the interpretation of the law advocated by the Federal Tax Court, that losses from a commercial activity (in the case in question, losses from the operation of a photovoltaic system) do not preclude a reclassification of the otherwise asset-managing activity of a GbR if the so-called de minimis threshold is exceeded. The lateral effect of § 15, para. 3, no. 1, sentence 1, alternative 1 and sentence 2, alternative 1 EStG in the version of the WElektroMobFördG (EStG n.F.) is not to be restricted for mixed-activity asset-managing partnerships to a greater extent than has been the case to date for mixed-activity self-employe…

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) responded to this request in a comprehensive letter dated 14 December 2008. The Federal Council has issued a statement on the tax incentives for energy efficiency measures pursuant to Section 35c of the German Income Tax Act (EStG) for buildings used for own residential purposes since 1 January 2021, and in the course of this has taken a position on the following issues in particular: beneficiary object, concept of a dwelling, person entitled to claim, use for own residential purposes, age of the object, restriction of the maximum amount of the tax reduction, object incentives, tax incentives for several objects, co-ownership of the beneficiary object, eligible expenses, exclusion from incentives, proof of the energy efficiency measure, relationship to Section 33 of the German Income Tax Act (EStG), relationship to Section 92a of the German Income Tax Act (EStG), application and procedur…