A Custom Solar Power System for Your Business
How does this benefit my business?
Installing your own PV system for your business reduces electricity costs from a typical rate of 18–27 ct/kWh net (low voltage, small businesses to SMEs/manufacturing) to self-consumption costs of 6–14 ct/kWh (Fraunhofer ISE, Cost Study 01/2026; BDEW Electricity Price Analysis 01/2026). Under Section 7g of the German Income Tax Act (EStG), you can take advantage of up to a 50% investment deduction plus a 40% special depreciation allowance (as amended by the Growth Opportunities Act of March 27, 2024). Payback period: typically 6–10 years with ≥ 50% self-consumption.
Planning, construction, and operation—all from a single source
As a project management firm specializing in commercial solar power plant construction, the Helm Group handles every step of the process: site assessment, design, financing models, grid connection, construction, commissioning, and operations management. The contracting party is mediplan Helm e.K., a partnership with personal liability on the part of the owners—a sign of trust that has become rare in the solar power market.
A commercial solar power system is a multi-year technical and tax-related project. Unlike a residential system, factors such as the cost of electricity, load profile, grid connection capacity, self-consumption rate, and depreciation strategy all come into play at the same time—and these variables interact with one another.
To ensure these variables align, the Helm Group operates on a “one-stop-shop” principle: mediplan Helm e.K. handles site acquisition, project planning, permitting, and financing; Logic Energy manages design, construction, and DC/AC installation; and the Group handles operation, maintenance, and monitoring. Details on the integration with open spaces can be found in the Photovoltaics Guide for Industry and Commerce. Those who would prefer to lease their roof rather than develop it can consider the PPA model without equity as an alternative.
What makes a commercial solar power system stand out?
For tax purposes, a commercial PV system is a depreciable, movable fixed asset that is depreciated on a straight-line basis over 20 years and, when used for commercial purposes, qualifies under Section 7g (IAB and special depreciation). The 90% minimum usage requirement is structurally met for electricity fed into the grid or consumed for business purposes—see the Taxes section for details.
What you can expect from the Helm Group
Active site acquisition if the existing roof is structurally insufficient—our proprietary roof bridging system makes even industrial roofs with limited load-bearing capacity suitable for PV installations
Firm financing commitment prior to project launch
20 to 40 years of operational support
Contracting party: mediplan Helm e.K., a sole proprietorship with unlimited personal liability
From the initial idea to your own solar power system
For a commercial PV system, the process typically takes 4–9 months from the initial analysis to commissioning. Steps 1 (load profile analysis) and 4 (grid connection) are critical: both determine what system size is actually grid-compatible and economically viable. As a project management firm specializing in commercial PV system construction, the Helm Group documents all 7 steps in a comprehensive project file.
The following 7-step process applies across all industries—differences exist in Step 3 (financing model) and Step 6 (purchase logic for grid connection capacities ≥ 135 kW).
Step 1: Load profile analysis and roof inspection
The basis for every design is the quarter-hourly load profile from the most recent RLM meter reading or an SLP approximation. This determines the summer base load, midday peak, and weekend patterns. At the same time, Logic Energy evaluates two factors regarding the roof: orientation and structural integrity. The orientation and structural integrity of the roof are critical for the installation of a solar system—the orientation (south, east-west, or north-south for flat roofs) determines the module yield, while the structural integrity determines the permissible module load. On industrial roofs, often only the area above supports can bear a full load. For these cases, the in-house developed roof bridging system is available.
Step 2: Design and Economic Feasibility Analysis
The optimal system size is determined based on the load profile, roof area, and feed-in potential. Target: 50–70% self-consumption without a commercial battery storage system, and 70–85% with one (HTW Berlin Storage Inspection2026). The business case then calculates using the actual commercial electricity price, the current EEG feed-in tariff for 2026, and the selected depreciation path.
Step 3: Quote, Financing or Leasing Model
In the third step, you choose a financing model: purchase with equity, KfW 270, leasing, hire purchase, or full financing. The options are compared in detailin the Financing section.
Step 4: Connecting to and registering with the public network
Every commercial PV system is connected to the public power grid—either for surplus feed-in or for full feed-in. Registration is handled through the responsible grid operator and is based on the installed capacity. PV systems with a capacity of 135 kW or more must undergo a grid connection application process in accordance with Section 8 of the Renewable Energy Sources Act (EEG) and the Technical Connection Conditions (TAB) for medium voltage. The grid operator checks whether the existing power grid can accommodate the additional feed-in capacity without expansion—if not, modifications to the local grid transformer or a reinforcement of the low-voltage level of the power grid are mandatory. This period (typically 2–6 months) is part of the overall project duration.
The registration process consists of two steps: first, technical registration with the distribution system operator (for the connection and the replacement of the EEG meter); second, market-side registration with the Federal Network Agency (see Step 7 for MaStR registration). Logic Energy handles both registrations as the project company; the business simply needs to countersign the power of attorney for the grid connection request and the correspondence with the grid operator.
Step 5: Construction, DC and AC Installation
The construction phase includes the substructure, DC-side module cabling, inverter placement, and AC-side integration up to the handover point. Modern module inverter designs allow for construction even while operations are ongoing—which is particularly relevant for manufacturing facilities operating on a shift system.
Step 6: Commissioning, Acceptance, and Monitoring
Once the meters have been installed and the commissioning report has been completed, the Helm Group takes over continuous monitoring. The system detects string failures, module degradation, and inverter malfunctions—all of which are relevant for meeting the minimum usage quota under Section 7g during the first two years.
Step 7: Registration in the Market Master Data Register (MaStR)
Every commercial facility must be registered in the MaStR within one month of becoming operational (Section 5 of the MaStRV). This is a prerequisite for receiving the EEG feed-in tariff and—for facilities of 100 kW or more—for mandatory direct marketing.
Who benefits from having their own solar power system?
Businesses with high baseline electricity consumption during daylight hours and roof areas of 500 m² or more benefit the most. Manufacturing facilities, cold storage centers, logistics centers, and agricultural operations typically achieve self-consumption rates of 50–70% without storage (Fraunhofer ISE 01/2026). The system pays for itself quickly—typically within 6–10 years.
The benefits of having your own commercial solar power system depend directly on the company’s load profile. The following five industry profiles cover the most common use cases that Logic Energy supports as a project management firm.
Manufacturing facilities with high daily base-load electricity demand
Manufacturing facilities operating on a 1- or 2-shift schedule with machine loads between 8 a.m. and 6 p.m. represent the most cost-effective application scenario. Companies with this load profile typically achieve a self-consumption rate of 55–70% without storage and 75–85% with storage. Typical system size: 200–800 kWp.
Logistics and warehouse facilities with large roof areas
Logistics centers offer two advantages: large roof areas (often 5,000–20,000 m²) and high internal energy demand due to refrigeration and conveyor systems. Structural limitations are often the main constraint—the Helm Group’s roof bridging system makes it possible to install solar panels even on industrial roofs with limited load-bearing capacity in specific areas. Alternatively, a solar system for commercial properties can be implemented using a hybrid model.
Retail and craft businesses with refrigeration or machinery needs
Supermarkets, butcher shops, bakeries, and auto repair shops have a constant baseline load due to refrigeration and compressed air—their daily self-consumption reaches 60–75%. System size: 50–200 kWp; fits well within the €200,000 profit limit specified in Section 7g of the German Income Tax Act (EStG).
Agricultural and dairy farms (including the agri-PV option)
Dairies and livestock farms have a year-round baseline load and often have both rooftop and open spaces available. For those looking to make dual use of farmland, agri-PV offers a combined solution for agricultural operations —agri-PV is eligible for subsidies under Section 2 of the EEG 2023.
Hotels, clinics, and nursing homes with year-round base load
Residential and care facilities have a flat daytime load profile with high nighttime demand. Without storage, the self-consumption rate is lower (35–50%); with storage, the nighttime demand results in a particularly high payback effect
Cost-effectiveness: What savings are realistic?
Commercial electricity prices in 2026 vary significantly by segment: small businesses ~27 ct/kWh gross, SMEs and manufacturing 18–24 ct/kWh net, medium-voltage industrial customers 14–18 ct/kWh net (BDEW, Electricity Price Analysis 01/2026; published Jan. 12, 2026). A private PV system generates electricity at a cost of 6–14 ct/kWh (Fraunhofer ISE, Cost Study 01/2026). The difference—ranging from 8 to 21 ct/kWh per kilowatt-hour consumed on-site, depending on the segment—represents the actual return on investment. With 50–70% self-consumption, the system typically pays for itself in 6–10 years.
Three variables determine the payback period: commercial electricity rates, the proportion of self-consumption, and the depreciation schedule. A detailed return-on-investment simulation with three scenarios can be found in the 2026 Commercial PV Return-on-Investment Scenarios.
Expenses and Revenue on the Balance Sheet
Generally, a commercial PV system generates two recurring revenue streams: income from unused electricity (feed-in revenues at the current EEG rate or direct sales revenue) and avoided costs from self-consumed electricity (lower utility bills). As a rule of thumb, the investment costs of a 130-kWp rooftop system (approx. €120,000 net) cover the electricity bills saved by a medium-sized company over 20 years (approx. €300,000–400,000 at 60% self-consumption and a net SME commercial electricity price of 22 ct/kWh according to BDEW 01/2026, including electricity price increases) – with maintenance costs of typically 1.0–1.5% of the investment costs per year already factored in.
Self-consumption rate by industry
| Industry / Load Profile | 's self-consumption without storage |
's self-consumption with storage |
Source |
|---|---|---|---|
| Production, 1–2 shifts | 55–70% | 75–85% | Fraunhofer ISE 01/2026; HTW Berlin Storage Inspection 2026 |
| Logistics / Warehouse | 40–60% | 65–80% | Fraunhofer ISE 01/2026 |
| Supermarket / Grocery Store | 50–70% | 70–85% | Fraunhofer ISE 01/2026 |
| Agriculture (dairy cattle, biogas) | 45–65% | 65–80% | Fraunhofer ISE 01/2026 |
| Hotel / Clinic / Nursing Home | 35–50% | 60–75% | HTW Berlin Storage Inspection 2026 |
| These figures are based on typical load profiles. Actual self-consumption depends on the size of the system, storage capacity, shift schedule, and seasonal consumption patterns. | |||
System size: What kWp capacity is right for my business?
Rule of thumb for commercial rooftop systems: approximately 1.3 kWp per 1,000 kWh of annual consumption and a target self-consumption rate of 60%. Example: 100,000 kWh/year → approx. 130 kWp → approx. 650 m² roof area → approx. €110,000–150,000 net (Fraunhofer ISE 01/2026). Logic Energy calculates this more precisely in Step 2 using your load profile with quarter-hourly resolution.
The following table shows the most common system configurations for southern Germany. An east-west orientation and partial shading can alter the results by up to ±15%.
System size based on power consumption
| Annual electricity consumption | Recommended system size (kWp) | Roof area (net) | Investment (net) | Source |
|---|---|---|---|---|
| 50,000 kWhsmall craft business | 60–80 kWp | 300–400 square meters | €55,000–€90,000 | Fraunhofer ISE 01/2026 |
| 100,000kWh of electricity generation (medium-sized facility) | 120–160 kWp | 600–800 square meters | €110,000–€170,000 | Fraunhofer ISE 01/2026 |
| 250,000kWh Supermarket Headquarters / Hotel | 300–400 kWp | 1,500–2,000 square meters | €280,000–€420,000 | Fraunhofer ISE 01/2026 |
| 500,000 kWhLogistics Center | 600–800 kWp | 3,000–4,000 square meters | €500,000–€800,000 | Fraunhofer ISE 01/2026 |
| 1,000,000kWh of large-scale production | 1,000–1,500 kWp ≥ 1 MWp | 5,000–7,500 square meters | €850,000–€1,350,000 | Fraunhofer ISE 01/2026 |
| All figures are estimates for rooftop systems with a south/east-west orientation. The actual system size depends on the roof structure, orientation, shading, and the desired self-consumption rate. Net investment range excluding battery storage. This is not intended as system advice. | ||||
For systems ≥ 1 MWp, the tender requirement under Section 22 of the EEG 2023 (2nd segment: rooftop) applies, with an average premium of 10.16 ct/kWh in 2025 (Federal Network Agency). For ground-mounted alternatives of 1 ha or more, see ground-mounted systems of 1 ha or more.
Take Advantage of Tax Benefits: Section 7g of the Income Tax Act and Special Depreciation
Companies with a taxable profit of up to €200,000 per year may, pursuant to Section 7g(1) of the German Income Tax Act (EStG), deduct up to 50% of the acquisition costs of the PV system as an investment deduction (IAB) from their taxable income in the year prior to the investment. In the year of acquisition, a special depreciation of up to 40% is additionally available under Section 7g(5) of the German Income Tax Act (EStG) (as amended by the Growth Opportunities Act of March 27, 2024). Combined: up to 77.5% depreciation in the first two years.
Tax considerations are often the largest single component of a payback analysis—and the most complicated. Detailed calculation examples can be found in the Hub article “Save on Taxes with Section 7g of the Income Tax Act and Special Depreciation.”
50% investment deduction prior to acquisition
Under Section 7g(1) of the German Income Tax Act (EStG), the IAB allows up to 50% of the estimated acquisition costs to be deducted from taxable income in the preceding year—with a three-year investment period (Section 7g(3), sentence 1, EStG). Prerequisite: taxable profit ≤ €200,000 (Section 7g(1), sentence 2, no. 1 of the German Income Tax Act (EStG)). In its ruling of October 1, 2025 (X R 16, 17/23), the Federal Fiscal Court (BFH) clarified that the definition of profit also includes off-balance-sheet additions such as trade tax.
Special depreciation of 40% in the year of acquisition and the following four years
Since the enactment of the Growth Opportunities Act, the special depreciation under Section 7g(5) of the German Income Tax Act (EStG) has been 40% of the acquisition cost (for capital and operating expenses effective January 1, 2024; previously 20%) and can be allocated at will across the year of acquisition and the four subsequent years. When combined with the IAB, up to 77.5% of the investment can be claimed for tax purposes over two years. At a marginal tax rate of 42%, this results in tax savings of approximately €32,550 for a €100,000 investment in the first two years.
Straight-line depreciation over 20 years—or declining-balance depreciation from 2025 to 2027?
The book value after IAB and special depreciation is depreciated using the standard straight-line method over 20 years (depreciation table “AV,” 5% per annum). Alternatively, since the Immediate Investment Program (Federal Law Gazette 2025 I No. 161, effective as of July 19, 2025), declining-balance depreciation under Section 7(2) of the Income Tax Act (as amended) is once again available: for movable assets acquired between July 1, 2025, and December 31, 2027, up to three times the straight-line rate and a maximum of 30%. For a PV system with a 20-year useful life, this results in a declining balance rate of up to 15% of the remaining book value in the first year. IAB under Section 7g(1) and special depreciation under Section 7g(5) remain combinable with the declining balance method; the choice between straight-line and declining balance depreciation must be made in the first year and is binding thereafter.
Recent Federal Fiscal Court (BFH) case law on the minimum operational use
Section 7g of the Income Tax Act (EStG) requires that the asset be used for business purposes by at least 90% in the year of acquisition and in the following year (Section 7g(1), second sentence, No. 2, letter b, and Section 7g(4), first sentence, EStG; Federal Ministry of Finance (BMF) letter dated June 15, 2022, BStBl I 2022, 945). The case pending before the Federal Fiscal Court (BFH), III R 39/25 (lower court: Hessian Fiscal Court, October 22, 2025 – 10 K 162/24), concerns the 90% threshold for residential PV systems with high private consumption. For a commercial system, this threshold is structurally unproblematic—the electricity is either consumed for business purposes or generates business sales revenue.
Business Activities, the IRS, and Sales Tax
For the tax authorities, the solar power system is considered part of the company’s business operations—regardless of whether the electricity is consumed on-site or fed into the public grid. This offers two practical advantages: First, revenue from feeding electricity into the grid is subject to standard taxation, and input tax credits on the acquisition costs are fully applicable (standard taxation, not the small business exemption). Second, the system is managed as a commercial activity within the existing corporate structure—there are no separate requirements for a new permanent establishment. The PV system is recorded in the ongoing accounting records for the tax office; separate invoices or separate tax ID numbers are not necessary. The tax office allocates the system’s revenues and costs directly to the business operation. The prerequisite for the §7g tax benefit remains the aforementioned 90% usage, meaning almost exclusively business use. The tax classification by the tax office generally follows actual usage—which is the norm for a commercial PV system.
Tax Benefits: IAB, Special Depreciation, and Straight-Line Depreciation at a Glance
| Instrument | Height | Period | Reference |
|---|---|---|---|
| Investment Tax Credit (ITC) | up to 50% of the estimated labor and overhead costs | up to 3 years prior to purchase | § 7g(1) of the Income Tax Act |
| IAB Profit Threshold | ≤ €200,000 (across all types of income) | Fiscal year prior to the investment | § 7g(1), sentence 2, no. 1 of the Income Tax Act (EStG); Federal Fiscal Court (BFH) X R 16,17/23, dated October 1, 2025 |
| Special depreciation | up to 40% of theAK/HKab as of January 1, 2024 | Year of acquisition + 4 subsequent years | Section 7g(5) of the Income Tax Act, as amended by the Growth Opportunities Act of 2024 |
| Straight-line depreciation | 5% per year | 20 years | § 7(1) of the Income Tax Act (EStG) in conjunction with the “AV” depreciation table |
| Declining-balance depreciation (optional method) | up to 15% ofthe remaining book value, depreciated on a straight-line basis over 3 years, max. 30% | Purchase: July 1, 2025–December 31, 2027 | § 7(2) of the Income Tax Act, as amended by the Immediate Investment Program, Federal Law Gazette 2025 I No. 161 |
| Minimum operating use | ≥ 90 % | Year of purchase + following year | § 7g(1), sentence 2, no. 2, subparagraph (b) of the Income Tax Act (EStG); Federal Ministry of Finance (BMF), June 15, 2022 |
| AC/CP = Acquisition or production costs. All information is current as of April 2026. A combination of multiple instruments is permitted; specific questions should be discussed with a tax advisor. This does not constitute tax advice. This does not constitute investment advice. | |||
Financing: Equity, KfW 270, Leasing
A commercial PV system is typically financed with 20–30% equity and 70–80% debt. The standard financing instrument is the KfW 270 “Renewable Energies – Standard” subsidy loan, which offers loan amounts of up to €150 million and terms of up to 30 years (kfw.de/270). Alternatively, leasing and hire purchase are available if balance sheet impact or tax optimization are the primary considerations.
The right financing structure for a commercial PV system depends on three factors: balance sheet objective (capitalization or off-balance-sheet treatment), tax situation (whether it qualifies under Section 7g or not), and desired cash flow in the first few years. The following model provides an overview; the specific interaction with Section 7g will be calculated in the quote.
Buying a commercial solar system: Equity + KfW 270
In a traditional purchase, the business finances 20–30% from its own funds and 70–80% through a KfW 270 promotional loan. The KfW framework: loan amount up to €150 million, term up to 30 years, up to 5 grace years, fixed interest rate for up to 20 years (kfw.de/270). The interest rate depends on creditworthiness and is determined by the company’s primary bank during the loan origination process. Advantage: The investment is capitalized, and §7g instruments are fully available.
Leasing and Rent-to-Own
Leasing moves the PV system off-balance sheet: Lease payments are considered operating expenses, and the lessor is the owner of the system. The lease agreement typically runs for 10–20 years and includes, at the lessee’s option, a purchase option, an extension option, or a return option at the end of the term. The lease payment is calculated based on the acquisition cost, term, and residual value; service and maintenance packages can be integrated directly into the lease agreement for an additional fee. It is important to compare the effective lease payment with the equivalent KfW 270 annuity—a higher lease payment is only worthwhile if the off-balance-sheet effect provides accounting advantages for the business. At the end of the contract, the clause in the lease agreement determines whether the asset is returned or purchased at its residual value. Disadvantage: §7g-IAB and special depreciation do not apply because the business is not the economic owner and the lease agreement does not transfer ownership.
Lease-purchase is a middle ground that businesses consider when they want to retain their §7g options while preserving liquidity. The equipment is capitalized as a fixed asset on the company’s balance sheet, the payments are treated as loan installments for accounting purposes, and §7g IAB plus special depreciation remain available.
Profit-sharing models of the Helm Group
For investors subject to high marginal tax rates, the Helm Group offers a specialized model: the acquisition of individual inverters with long-term profit sharing (base term of 20 years, extendable to 40 years). Contract partner: mediplan Helm e.K., minimum investment starting at €100,000 (open space) or €50,000 (rooftop). Details are available in the PV Investment 2026 Cluster Hub overview and on the investor landing page /pv-investor-werden.
Important: Self-consumption and investment are two fundamentally different models with different contracts. Self-consumption (this page): The business purchases the system, capitalizes it on the balance sheet, operates it itself, and generates returns primarily through savings on electricity costs—typically 70–95% of the economic benefit. Investment (/pv-investor-werden): The investor purchases a share of the revenue without owning the land or managing the operation; the electricity is fed into the grid, and the return comes from feed-in tariffs and direct marketing premiums. The contracts differ fundamentally—those who want to generate electricity for their own business are in the right place here, while those who wish to invest capital exclusively should visit the investor landing page.
Own PV System vs. PPA Model: Which Is Right for You?
Installing your own PV system is a good investment if your business qualifies under Section 7g, has a strong balance sheet, and is interested in building equity. A PPA (Power Purchase Agreement) model is worthwhile if you want to start without equity, preserve your balance sheet, or lease your roof. The two models are not mutually exclusive—Logic Energy plans both options and compares cash flow, taxes, and balance sheet figures in its proposal.
The key question: Does the business want to own the system, or does it simply want to purchase solar power at a lower cost? With ownership, the opportunities and risks lie with the business; with a PPA, they lie with the system operator. The full PPA model, which requires no equity investment, is detailed on that page.
Own PV system: Investment, full return, §7g tax benefit, capital recognition, 20–40 years of operational risk
PPA model: no equity investment, guaranteed electricity supply at a fixed price, no tax depreciation, no residual value opportunities
Hybrid model: Partial self-consumption + partial feed-in; for systems > 1 MWp, subject to a tender in the second segment (Section 22 of the EEG 2023)
Why Logic Energy and mediplan Helm e.K.?
The Helm Group is one of the few companies in the German PV market that offers both ground-mounted and commercial PV solutions under one roof, actively acquires land, provides a firm financing commitment before the project begins, and, as a registered sole proprietorship (e.K.), assumes unlimited personal liability. Core services for commercial PV: project planning by mediplan Helm e.K., construction by Logic Energy, and operations management by the Helm Group.
Maximum independence & control
You make a one-time investment and generate your own electricity for 25+ years. No lease, no recurring payments, no dependence on third parties. The system is yours—entirely. Full control over your energy supply.
Financial assistance through our bank
You don’t need 100% equity. Thanks to our long-standing relationship with banks, we can help you secure favorable loans. Proven project quality opens doors.
Lowest long-term electricity costs
Payback period of 7–12 years, followed by virtually free electricity for another 15+ years. While grid electricity prices rise, your costs remain predictable. Self-consumption rates of up to 80% are possible—every kWh you generate saves on grid electricity.
Customized Profitability Analysis
Together with our partners, we provide you with a transparent breakdown of: investment costs, self-consumption rate, electricity cost savings, payback period, and ROI. You’ll know exactly what to expect upfront. No hidden costs.
One-stop shop
25+ years
From site analysis through permitting, construction, and financing to 25 years of operation—one point of contact for everything. Optional: Maintenance and O&M provided by us. You focus on your core business.
Flexible solutions for every location
Roof-mounted PV, ground-mounted PV, agri-PV, carports, warehouses—we’ll find the perfect solution for your property. Even complex locations like greenhouses or barns.
For a company that commissions a PV system with an expected operational life of 20 to 40 years, choosing a project partner is a long-term decision. The Helm Group combines three characteristics that are rarely found together in the PV market: a proprietary roof bridging system, active site acquisition, and liability through a registered merchant under Sections 1–6 of the German Commercial Code (HGB). This means: The owner is liable with his or her personal assets—there is no limited liability as with a limited liability company (GmbH).
Beyond simply installing the system, the company receives the full range of services offered by a specialized firm: initial technical consultation by PV experts, ongoing maintenance, monitoring services with remote surveillance, and a dedicated point of contact for the entire duration of the contract. As a partner for commercial PV solutions, Logic Energy guides you from the initial roof inspection to the best financing option—all managed through a single project file and a single point of contact.
In-house roof bridging system
Many industrial roofs are only load-bearing when supported by columns. Our proprietary system, featuring a base plate and trapezoidal profiles, spans non-load-bearing areas. We make roofs that others reject suitable for PV installations.
Battery Storage Integration
Maximize your self-consumption with smart storage. Excess electricity is stored and used in the evening. Your self-consumption rate increases to 70–90%. Peak shaving reduces your peak grid draw.
Tax Benefits & Value Appreciation (
)
IAB (investment deduction), special depreciation allowances, declining-balance depreciation—your tax advisor will help you optimize your tax planning. Your property will increase in value. Solar power systems are in high demand among buyers and tenants.
Request a no-obligation initial consultation
In 2026, owning a PV system will be the most economically attractive way to reduce electricity costs in the commercial sector, provided the load profile is suitable and the §7g incentives are applied correctly. The business case rests on three pillars: price differential, self-consumption rate, and depreciation strategy. Further reading: Photovoltaics Guide for Industry and Commerce, Tax Guide: Saving Taxes with Section 7g of the Income Tax Act and Special Depreciation, Return Scenarios for Commercial PV in 2026.
Important Note
This article is intended solely for general informational purposes and does not constitute investment, tax, or legal advice. Return figures are based on portfolio data from the Helm Group (2024), model calculations by Logic Energy based on Fraunhofer ISE (01/2026), BDEW (01/2026), the Federal Network Agency (02/2026), and KfW, as well as on the cited primary sources—they are not a guarantee of future results and may vary in individual cases. Legal information is current as of April 2026 (in particular Section 7g of the Income Tax Act [EStG] as amended by the Growth Opportunities Act of March 27, 2024, Federal Law Gazette I No. 108, and Section 7(2) of the Income Tax Act [EStG] as amended by Immediate Investment Program of July 14, 2025, Federal Law Gazette 2025 I No. 161). The implementation of the tax instruments depends on the individual situation of your business (legal form, profit situation, existing IAB holdings, usage profile). For your specific situation, please consult a licensed financial or tax advisor. mediplan Helm e.K. and Logic Energy are not tax advisors within the meaning of the StBerG. All information is provided without warranty. As of April 2026.
Schedule a strategy meeting now
The Helm Group supports you every step of the way, from load profile analysis to the long-term operation of your facility. Schedule a no-obligation strategy consultation and receive a customized quote.
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FAQ
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Yes, up to 50% of the acquisition cost (Section 7g(1) of the Income Tax Act), provided the business’s taxable profit in the previous year did not exceed €200,000. In its ruling of October 1, 2025 (X R 16, 17/23), the Federal Fiscal Court clarified that off-balance-sheet additions, such as trade tax, are included in the limit.
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For commercial systems, the answer is structurally yes, because the electricity is either consumed on-site or sold to the grid. Unlike with small-scale residential systems (see Federal Fiscal Court case III R 39/25, pending), the revenue from the system flows directly into the business.
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The registration process for a commercial PV system consists of two steps: first, the technical registration with the distribution system operator for connection to the public power grid, followed by market-side registration in the Federal Network Agency’s market master data registry. For installed capacities of 135 kW or more, the registration process includes a grid connection application in accordance with Section 8 of the Renewable Energy Act (EEG) and the Medium-Voltage Grid Connection Regulations (TAB). Typical duration of the technical registration: 2–6 months. Within one month of commissioning, mandatory registration in the Market Master Data Register (Section 5 of the Market Master Data Register Ordinance, MaStRV) must be completed. Both registrations are organized by Logic Energy as the project company.
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Yes, for example, self-consumption from your own rooftop system and additional electricity procurement via a PPA. In its proposal, the Helm Group compares both options and illustrates the differences in cash flow over a 20-year period—see also the PPA model without equity.
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From a contractual and legal standpoint, coverage is guaranteed for 25 years; Fraunhofer ISE has demonstrated that modern modules experience a power degradation of approximately 0.15% per year (Long-Term Module Degradation Study 2026). A service life of 30 years is technically plausible, but a conservative estimate of 25 years is used.
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As a business owner, the operator treats the PV system under the standard taxation procedure with the tax office: revenue from feed-in is subject to 19% sales tax, and the full input tax deduction on acquisition and maintenance costs is available. The small business regulation under Section 19 of the German Value-Added Tax Act (UStG) generally excludes input tax deduction—for six-figure PV investments, this means forgoing a typical €15,000–150,000 in input tax and is therefore generally not advisable. The tax office directly allocates the revenue to the existing business operation.
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In the case of purchase or lease-to-own arrangements, the company is the economic owner and thus the plant operator within the meaning of the EEG. For installed capacities of 100 kW or more, direct marketing is mandatory—revenue from electricity sales is no longer paid out as a fixed EEG feed-in tariff, but rather as a market premium plus revenue from exchange trading. Logic Energy arranges the direct marketing contract as part of the overall package.
References
§7g EStG – gesetze-im-internet.de – Investment Allowance and Special Depreciation as amended by the Growth Opportunities Act of March 27, 2024 (Federal Law Gazette I No. 108)
Act to Strengthen Germany as a Business Location (Immediate Investment Program) – recht.bund.de – Reintroduction of the declining balance depreciation method under Section 7(2) of the Income Tax Act (EStG) for acquisitions made between July 1, 2025, and December 31, 2027 (Federal Law Gazette 2025 I No. 161)
§7(1) EStG – gesetze-im-internet.de – Straight-line depreciation in conjunction with the official depreciation table “AV” for PV systems (20-year useful life)
MaStRV §5 – gesetze-im-internet.de – Requirement to register with the Market Master Data Register within one month of commencing operations
EEG 2023, Sections 8 and 22 – gesetze-im-internet.de – Right to grid connection and tendering requirement in the second segment for rooftop systems of 1 MWp or more
Letter from the Federal Ministry of Finance dated June 15, 2022 – bundesfinanzministerium.de – Application Directive regarding Section 7g of the Income Tax Act (EStG), Federal Tax Gazette I 2022, 945 (minimum business use, documentation requirements)
Federal Fiscal Court, Judgment of October 1, 2025 – X R 16, 17/23 – bundesfinanzhof.de – The €200,000 profit threshold under Section 7g of the Income Tax Act includes off-balance-sheet additions such as trade tax
Federal Fiscal Court, pending – III R 39/25 – bundesfinanzhof.de – 90% minimum business use for PV systems with high private consumption (lower court: Hessian Fiscal Court, judgment of Oct. 22, 2025 – 10 K 162/24)
Fraunhofer ISE: Current Facts About Photovoltaics in Germany – ise.fraunhofer.de – Edited by H. Wirth, Version dated January 15, 2026: System prices, module degradation, self-consumption rates, commercial rooftop systems
Fraunhofer ISE: Photovoltaic Cost Study / LCOE 2026 – ise.fraunhofer.de – Levelized cost of electricity for commercial rooftop systems: 6–14 ct/kWh
HTW Berlin: Energy Storage Inspection 2026 – solar.htw-berlin.de – Self-consumption rates with battery storage, sizing benchmarks for commercial applications
Federal Network Agency: EEG Feed-in Tariffs – bundesnetzagentur.de – Feed-in Tariffs for February 1, 2026–July 31, 2026, and Tender Results for the 2nd Roof Segment 2025 (average 10.16 ct/kWh)
KfW Subsidy Loan 270 "Renewable Energies – Standard" – kfw.de – Terms: loan amount up to €150 million, term up to 30 years, 5 grace years, fixed interest rate for up to 20 years
Helm Group, Portfolio Data 2024 – Reference Projects for Commercial and Ground-Mounted Solar Power Plants: Benchmarks for Investment Returns and Self-Consumption
Logic Energy Model Calculations for Commercial PV in 2026 – 130-kWp Calculation Example and Payback Scenarios (as of April 2026)
As of May 2026