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Zur Vorteilhaftigkeit von Photovoltaikanlagen unter Berücksichtigung der Besteuerung

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  • Nguyen, Thi Phuong Hoa
  • Schanz, Sebastian
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    Abstract

    Der Beitrag untersucht die Vorteilhaftigkeit der Investition in private Photovoltaik-Aufdachanlagen (PV-Anlagen). Die Förderung durch das Energieeinspeisegesetz (EEG) bei Einspeisung des selbsterzeugten Stroms in das öffentliche Stromnetz sowie die hohen Vergütungssätze für den Eigenverbrauch suggerieren die Vorteilhaftigkeit der Investition. Dies wird durch steuerliche Vorteile wie der Sonderabschreibung oder dem Vorsteuerabzug unterstützt. Zusätzlich zur Beurteilung der Vorteilhaftigkeit erfolgt eine qualitative Analyse der Wirtschaftlichkeitsberechnungen von Anbietern von PV-Anlagen. Es zeigt sich, dass sich die Investition in private PV-Anlagen unter bestimmten Voraussetzungen lohnt bzw. die Vorteilhaftigkeit im Wesentlichen von der Preisentwicklung für die PVModule abhängt. Die Analyse der Wirtschaftlichkeitsberechnungen zeigt, dass die Berechnungen erhebliche Mängel aufweisen und deshalb nicht geeignet erscheinen, als Basis einer ökonomischen Entscheidung zu dienen. -- This paper analyzes the profitability of investments in private photovoltaic modules (PV-Modules) in Germany. Investments in private PV-Modules have been promoted through governmental programs since the early 1990s. In addition to these programs there are several prefered tax treatments for such investments. Therefore these suggests that it might be suitable to carry out an investment in private PV-Modules. However, we show that profitability based on the net present value under consideration of taxation depends on various assumptions. Moreover we analyzed calculations of profitability of firms that sell PV-Modules. The calculations of profitability are provided to investors that want to decide whether to invest in PV-Modules or not to invest. The analysis shows that the provided calculations have considerable shortcomings and cannot be used as a basis for an economic decision.

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    Bibliographic Info

    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 112.

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    Date of creation: 2010
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    Handle: RePEc:zbw:arqudp:112

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    Web page: http://www.arqus.info/

    Related research

    Keywords: Besteuerung; Kapitalwert; Photovoltaikanlagen; Vorteilhaftigkeit; Net Present Value; Photovoltaic Modules; Profitability; Taxation;

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