Solar Panel System After 20 Years — What Now? Options, Costs, and Outlook for Owners

Excerpt

In 2026, approximately 66,000 photovoltaic systems in Germany will lose their 20-year feed-in tariff under the Renewable Energy Sources Act (EEG)—and their operators are faced with the question of what to do next. The good news for every PV system operator: both modern and older solar systems often continue to generate electricity for 30 years or more, the feed-in tariff remains in effect until the end of 2032, and by converting to self-consumption or repowering, new sources of revenue can be tapped after the EEG subsidy expires. This guide outlines all four options, the economic rationale behind them, and what owners can really expect at the end of a 20-year-old PV system’s life cycle.

Who will be affected by the wave of players turning 20 in 2026?

In 2026, approximately 66,000 photovoltaic systems in Germany will no longer be eligible for the 20-year fixed feed-in tariff under the EEG. This affects systems installed in 2005—the early years of the solar boom following the EEG reform. In the years that follow, the wave will grow ever larger: by 2029, it will already include systems with a capacity of nearly 2 gigawatts, and from 2030 onward, it will consistently exceed 4 gigawatts per year.

The feed-in tariff under the Renewable Energy Sources Act (EEG) is valid for 20 years plus the year of commissioning. Anyone who commissioned their PV system in 2005 will receive the guaranteed feed-in tariff until the end of 2026—after that, a new phase begins for the post-EEG system. In 2005, over 900 MW of PV capacity was added in Germany for the first time; in 2006, another 840 MW; and in 2007, 1,245 MW. These solar systems will reach the end of their EEG subsidies in droves over the next few years.

Phase-out of EEG Subsidies in Germany, 2026–2032 (Source: Fraunhofer ISE, MaStR analysis, February 2024)
Year of discontinuation Year of commissioning Volume (MW) Dominant segment
2026 2005 ~921 MW Roof-mounted 10–30 kWp
2027 2006 ~840 MW Roof-mounted + first open-space installation
2028 2007 ~1,245 MW Commercial rooftop installations on the rise
2029 2008 ~1,969 MW Roof-mounted + ground-mounted
2030 2009 ~4,425 MW First wave of GW commercial facilities
2031 2010 ~7,542 MW Open spaces and large-scale commercial properties dominate
2032 2011 ~7,946 MW Open Space + Large-Scale Commercial
Source: Fraunhofer ISE, “Photovoltaic and Battery Storage Expansion in Germany: The Numbers,” February 2024 · Expiration year = commissioning year + 20 years + 1-year subsidy period · Installed capacity as of early 2026: 117 GW total PV capacity across 5.71 million systems (Federal Network Agency, MaStR as of January 13, 2026) · Affected in 2026: approximately 66,000 systems (Solar Industry Survey, February 2026).

Important to note: The 20-year period is a subsidy period, not an expiration date. The EEG guarantee is provided through the feed-in tariff set at the time of commissioning—typical 2005 installations received between 54 and 57 cents per kilowatt-hour. When the EEG subsidy expires, only this high fixed rate is eliminated. What remains is a system that is still technically functional and four options for continued operation.

How long do solar panels really last?

High-quality PV modules have a technical lifespan of 30 to 40 years—with an actual degradation rate of just 0.15% per year. That is one-third of the rate traditionally used in manufacturer warranties. A module installed in 2005 will still deliver about 96% of its original output in 2026; a module installed in 2026 will still be producing reliably in 2056.

What the Fraunhofer long-term study on module lifespan reveals

The data for this comes from a long-term study by the Fraunhofer Institute for Solar Energy Systems (Fraunhofer ISE), which examined over 200 photovoltaic systems in Germany—some of which have been in operation since the 1980s. According to the Fraunhofer analysis, the average actual power loss of wafer-based modules is 0.15% per year. Manufacturer warranties typically assume 0.5% per year—so real-world performance is significantly better than the warranty.

According to technical literature, high-quality glass-film modules have a service life of 30 to 40 years. The reality is even more impressive: A PV module installed in 1975 in Albuquerque, USA, still produces 77% of its original output after more than 50 years. A photovoltaic system has been in operation on a roof in Lugano, Switzerland, for over 40 years, and the majority of its modules are still fully functional.

Comparison of Module Generations (Source: Fraunhofer ISE, “Current Facts on Photovoltaics in Germany,” version dated January 15, 2026; manufacturer data sheets)
Property Current Modules (2026) Modules from 2005
Module Type Glass-on-glass with TOPCon/HJT cells Glass film with p-type cells
Efficiency 22–24% 12–15%
Actual degradation per year ≈ 0,15 % 0.3–0.5%
Technical service life 30–40 years 20–25 years (often longer in reality)
Manufacturer's Performance Warranty 25–30 years to 87–90% 20 years at 80%
Remaining value after 30 years (in real terms) ≈ 95 % 85–88%
The values for "current modules" are based on the Fraunhofer ISE long-term study of more than 200 German PV systems, as well as data sheet analyses from leading manufacturers (LONGi, JinkoSolar, Trina Solar, Q CELLS) for TOPCon and HJT modules in 2025/2026. Statement regarding the 30–40-year lifespan of high-quality glass-glass modules: Fraunhofer ISE, as of April 2024.

Inverters have a significantly shorter service life

For a system installed in 2005, there is nevertheless an important distinction: In most cases, the modules themselves continue to function without issue—with a degradation rate of about 0.15% per year, they lose barely measurable amounts of power. The inverters, on the other hand, have a significantly shorter lifespan of 10 to 15 years. A 2005 PV system typically had its first inverter replaced between 2015 and 2020—the next replacement is due between 2025 and 2035. This reinvestment must be factored into any cost-of-ownership calculation.

Option 1: Continued operation under the statutory feed-in tariff

The simplest option for systems over 20 kW is to continue operating under the statutory feed-in tariff. This applies automatically if the connection type remains unchanged: The grid operator continues to purchase the electricity fed into the grid and pays the annual market rate for solar power, minus a marketing fee. This provision is enshrined in the EEG 2023 and secured through Solar Package I until December 31, 2032.

What is the EEG feed-in tariff after 20 years?

However, the economic reality of this option is sobering. The annual market price for solar power was 4.624 cents/kWh in 2024 and around 4.51 cents/kWh in 2025—depending on how the electricity market develops. The grid operator deducts a marketing fee from this amount: still 0.72 cents per kilowatt-hour in 2025, and only 0.23 ct/kWh starting in 2026. With a smart meter, this fee is additionally halved. This typically leaves a net amount of between 3.8 and 4.5 ct/kWh in 2026.

Here’s what that means in numbers: A 10-kWp rooftop system generating about 9,000 kWh per year yields an annual feed-in tariff of around €350 to €400—before deducting insurance, maintenance, and a reserve for inverter replacement. For a system that originally received a feed-in tariff of 50 cents/kWh, this represents a dramatic drop in revenue. However, it is money that simply flows in without further investment, as long as the generated electricity is fed into the grid.

Connection Fee for Systems Over 20 kW in 2026 (Source: Sections 23b, 53 of the EEG 2023; Federal Network Agency; Consumer Advice Center, as of March 2026)
Component Value Note
Annual Market Value of Solar 2024 4.624 cents per kilowatt-hour Varies monthly based on the wholesale electricity price
Marketing Fee 2025 0.72 cents per kWh With a smart meter: 0.36 ct/kWh
Marketing Fee for 2026 0.23 ct/kWh With a smart meter: 0.115 ct/kWh
Net compensation in 2026 (typical) 3.8–4.5 cents per kilowatt-hour Depending on the electricity market
Cap on connection fees max. 10 cents/kWh Rarely relevant given current price levels
Applicability of the Transition Provisions through December 31, 2032 Extended through Solar Package I

Who stands to benefit from feeding electricity into the grid after the subsidy expires?

The feed-in tariff is particularly suitable for PV system operators who want to keep their system running with minimal effort and do not have particularly high personal electricity consumption. For active owners who want to significantly improve their system’s profitability, it is worth considering Option 2—converting to self-consumption. Those operating a larger system with more than 100 kWp can also consider other forms of direct marketing through a marketing partner; however, this approach rarely pays off for a typical single-family home system.

Important note regarding the Solar Peak Act: Systems that went into operation after February 25, 2025, will no longer receive EEG remuneration during hours with negative electricity prices—the periods for which no remuneration is paid will be added to the end of the 20-year subsidy period. This rule does not apply to existing systems from 2005; they will continue to receive remuneration under the follow-up remuneration scheme without interruption.

Option 2: Switching to self-consumption

For those with significant personal electricity consumption, switching to self-consumption is almost always more beneficial than feeding all generated power back into the grid. Every kilowatt-hour of PV electricity consumed on-site saves on grid purchases—and the grid purchase price in 2026 will be 35 to 45 cents per kWh, which is nearly ten times higher than the feed-in tariff. With a battery storage system, the self-consumption rate can be increased to 60 to 80%.

Self-consumption refers to the use of self-generated solar power within one’s own household or business, rather than feeding it entirely into the public grid. Instead of receiving a few cents per kilowatt-hour from the feed-in tariff, every kWh consumed on-site saves the full cost of electricity that would otherwise have to be paid to the utility company.

Why switching to self-consumption almost always pays off

The math is clear: If the feed-in tariff pays only about 4 cents per kWh, but grid electricity costs 40 cents per kWh, every kilowatt-hour you consume yourself is about ten times more valuable than one you feed into the grid. So switching to self-consumption is almost always worth it—provided your self-consumption matches your electricity production.

Higher self-consumption rates with energy storage systems

Without battery storage, a household’s self-consumption rate is typically 20 to 30%—because most electricity is generated at midday, when no one is home. With battery storage, the self-consumption rate rises to 60 to 80%, because electricity generated at midday can be used in the evening and at night.

Self-consumption rates and cost-effectiveness (Source: Consumer Advice Center, as of March 2026)
Variant Self-consumption rate Typical cost-effectiveness
Full feed-in at the connection rate 0 % low
Self-consumption without storage 20–30% medium
Self-consumption with battery storage 60–80% high
Self-consumption with storage + heat pump / electric car 75–90% very high

In practice, the switch requires a meter replacement: the old one-way feed-in meter is replaced with a bidirectional meter. This is a relatively simple procedure—a specialized contractor typically needs 2 to 10 hours to work on the meter cabinet. It is important to also report the change in the market master data registry. Insurance coverage and the system status check should also be updated.

Costs of the conversion: In order to use the solar power generated for your own consumption, the photovoltaic system must be technically converted to self-consumption—typically at a cost of at least €200 for the meter replacement and the associated electrical installation. If additional modifications to the meter cabinet or a new smart meter are required, the cost can quickly rise to between €500 and €1,000. With significant self-consumption, this one-time investment typically pays for itself within the first year through the savings on electricity costs.

A battery storage retrofit will typically cost between €700 and €1,000 per kWh of usable capacity in 2026—meaning a 10-kWh storage system will cost around €7,000 to €10,000. The payback period depends on self-consumption patterns; for households with a heat pump or electric car, 8 to 12 years is realistic. According to BloombergNEF, stationary lithium-ion storage prices will have fallen by 45% by 2025 (to $70/kWh at the pack level), with end-user prices following with a delay—those who are flexible can wait for further price reductions.

Option 3: Repowering — new plant, new EEG feed-in tariff

Repowering involves replacing an old system with a modern, higher-output PV system. The same roof area can generate up to twice as much electricity—and the new system begins a fresh 20-year EEG feed-in tariff period based on the current EEG feed-in rates. Current rates (February through July 2026): 7.78 ct/kWh for surplus feed-in, 12.34 ct/kWh for full feed-in — guaranteed for 20 years in each case.

When is it worth switching to the new system?

Repowering is particularly worthwhile when three conditions are met: The existing system has lost a significant amount of power or requires costly repairs; the roof area is large and well-suited; and the owner has a significant amount of personal electricity consumption or plans to increase it in the coming years—for example, with a heat pump, electric car, or air conditioner. The opportunities to generate more energy from one’s own roof will be significantly more attractive in 2026 than they were just a few years ago.

Twice the performance in the same space

The technological leap between modules from 2005 and current modules is enormous: Back then, efficiency ranged from 12 to 15%; today, it ranges from 22 to 24%. On the same 50-square-meter roof area, current modules can therefore generate around 10 to 12 kWp, whereas in 2005 only 5 to 7 kWp was possible—with higher efficiency and better low-light performance.

Current EEG Feed-in Tariffs for February–July 2026 (Source: Section 48 of the EEG 2023, Federal Network Agency)
System size Excess power feed-in Full feed-in
up to 10 kWp 7.78 cents per kWh 12.34 cents per kWh
10 to 40 kWp 6.73 cents per kWh 10.35 cents per kWh
40 to 100 kWp 5.50 cents per kWh 8.29 cents per kWh
Feed-in rates apply for 20 years from the date of commissioning (plus the remainder of the commissioning year). The next semi-annual reduction of 1% is scheduled for August 1, 2026. Systems with a capacity of 25 kWp or more are subject to a direct marketing requirement. For systems commissioned after February 25, 2025, the provisions of the Solar Peak Act also apply (no feed-in tariff during hours with negative electricity exchange prices, but an extension at the end of the subsidy period).

EEG subsidies will end in 2027 for new installations — what does this mean for repowering?

An important note regarding the EEG starting in 2027: The legislature plans to abolish the fixed feed-in tariff for new small-scale PV systems as of January 1, 2027, and replace it with market-based models (Contracts for Difference). The existing EU state aid approval for the current subsidy system expires at the end of 2026, which is further driving this reform. Anyone planning a repowering project and wishing to take advantage of the guaranteed 20-year feed-in tariff should aim to commission the system in 2026. For systems already installed, the guaranteed tariff period remains unchanged.

Option 4: Dismantling and Disposal — Who Pays for What?

When the system reaches the end of its technical life or repairs become uneconomical, dismantling is the only option. The legal situation is clear: module recycling is free of charge for private individuals under the German Electrical and Electronic Equipment Act (ElektroG, implementing the EU WEEE Directive 2012/19/EU)—manufacturers and importers finance the recycling. The owner is responsible for dismantling and transport: typically €100 to €250 per kWp, or €1,000 to €2,500 for a 10-kWp rooftop system.

The German recycling system for photovoltaics operates under the ElektroG, which has also covered PV modules since October 2015. Manufacturers and importers are required by the EAR Foundation to take back and recycle the modules. Private individuals can drop off end-of-life modules at municipal recycling centers—free of charge, provided the quantities are typical for household use (according to LAGA 31 A, this amounts to 20 to 50 used modules).

How much does it cost to dismantle a rooftop solar system?

Dismantling and disposal costs for a rooftop PV system (Source: ElektroG § 3 No. 13, § 19; EU WEEE Directive 2012/19/EU; ElektroG Amendment effective January 1, 2026; photovoltaik.info; priwatt.de)
Cost Who pays? Bandwidth
Module Recycling (household quantities) Manufacturer / EAR Foundation free of charge
Commercial waste disposal (e.g., solar farm) Manufacturer pursuant to Section 19 of the Electrical Equipment Act (ElektroG) €180–210 per ton (≈ €4 per module)
Removal by a professional contractor Property owner $100–$250 per kWp
Scaffolding and Safety Technology Property owner Included in dismantling costs
Transport to the recycling center Property owner Usually included in the disassembly
Modules sold before October 24, 2015 (legacy devices) Facility owner ("ultimate owner") The owner is responsible for the full disposal costs
Total cost of a typical 10-kWp single-family home system Property owner €1,000–€2,500 total
The municipal drop-off fee is free of charge for private individuals for “normal household quantities” (according to LAGA 31 A: 20–50 used modules). Modules sold before October 24, 2015, are considered “historical waste equipment”—the owner bears the disposal costs themselves, unless a manufacturer has voluntarily committed to taking them back. As of May 2026; the ElektroG amendment has been in effect since January 1, 2026.

What should you keep in mind when dismantling a solar power system?

  • Disposing of them yourself is dangerous. Even after being disconnected from the grid, PV modules remain under DC voltage, which can be life-threatening if handled improperly. Dismantling should be performed by a qualified professional (electrician, solar technician).

  • Modules do not belong in household trash. Improper disposal can result in fines of up to €100,000.

  • Beware of scammers. Module recycling itself is always free of charge. Anyone who charges money for it is not legitimate.

  • Report decommissioning. After dismantling, the plant must be marked as "permanently decommissioned" in the market master data registry, and the grid operator must be notified.

Recycling rate of over 95%

Crystalline solar modules are primarily recycled into glass (about 70% by weight), aluminum (frames, approx. 10%), copper (cables and connectors), silicon (solar cells), and small amounts of silver. Specialized recycling companies achieve recovery rates of 80 to 85%, while state-of-the-art processes can exceed 95%.

Which option is right for which system?

The right choice depends on four factors: the condition of the system, your own electricity consumption, the size of your roof, and your willingness to invest. A professional system inspection—which costs between €300 and €2,000—is the foundation of any decision. From there, the most cost-effective option can usually be clearly identified.

The following matrix is intended as a general guide. It is not a substitute for personalized advice, but it can help you narrow down the most plausible option for your specific situation.

Decision matrix for systems for those over 20 (Source: Logic Energy’s own presentation based on market surveys from 2024–2026)
Situation Recommended option Main advantage
The system works well; there isn't much self-consumption Option 1 — Connection Fee No hassle, no risk
High electricity consumption (family, heat pump, electric car) Option 2 — Self-consumption + Storage 10 times higher value per kWh compared to feed-in
The system has lost a significant amount of power; the roof is large Option 3 — Repowering New 20-Year EEG + Double Production
Equipment is defective; repair is not cost-effective Option 4 — Demolition Proper disposal, free recycling
The roof needs to be repaired anyway Option 3 or 4 Scaffolding is needed anyway
The owner is retired and wants to keep the effort to a minimum Option 1 or 4 Minimal administrative burden

Three practical steps to prepare for each option:

  • System inspection. A specialized company assesses mechanical and electrical safety, module performance, and the condition of the inverters. Cost: €300–2,000, depending on size and complexity.

  • Maintenance of the market master data register. Every change in a system’s status—from full-scale to surplus feed-in, change of ownership, or decommissioning—must be recorded.

  • Insurance Check. After 20 years, having separate electronics insurance is often no longer cost-effective. However, the equipment should still be covered under your home and liability insurance.

Outlook: Solar power is becoming a 30-plus-year investment

Over the past 20 years, photovoltaic technology has made such significant strides that the old assumption that “a PV system lasts 20 years and then is done” is no longer valid. Modern modules last 30 to 40 years, efficiency continues to rise, storage costs are falling, and the regulatory distinction between a system’s lifespan and the subsidy period is becoming increasingly clear. Anyone investing in a new PV system in 2026 is, in reality, planning for 30-plus years—and can use the solar power generated for at least a generation.

Three developments will reinforce this trend in the coming years and lead more and more PV system operators to keep their systems in operation well beyond the originally planned 20 years.

First: Modules are getting even better. A prospective study by leading solar research institutes (including Fraunhofer ISE), published in January 2026, predicts that the efficiency of solar modules could rise to over 35% by 2050—driven by tandem photovoltaic technologies. Module prices are expected to roughly halve over the same period. The lifespan of the modules will, according to the director of Fraunhofer ISE in an interview with pv magazine, “certainly” exceed 40 years.

Second: Energy storage systems are becoming a standard component. Prices for lithium-ion storage fell to $70/kWh in 2025 for stationary battery pack applications—a 45% decline from 2024, according to BloombergNEF, making it the most affordable segment in the entire lithium-ion market. What was still a premium option in 2010 will become a standard component of an economically optimized solar system in the coming years.

Third: The EEG is losing its central role. With the EEG 2027 reform (draft bill dated February 27, 2026), the support system is shifting from the current market premium to two-way difference contracts. The subsidy period remains at 20 years—after which the plant continues to operate. For existing plants with guaranteed EEG remuneration, nothing changes; they retain the rate set at commissioning until the end of the 20-year period.

In short: The old notion that “solar PV system = 20 years of EEG = the end” is a thing of the past. What is actually emerging is a class of systems offering 30 to 40 years of real value, which can be combined with storage and heat pumps, thereby contributing to a household’s energy supply for generations to come.

For Investors: How Logic Energy Is Overcoming the 20-Year Cycle

While private owners are faced with the question “What now?” after 20 years, Logic Energy’s investment model is designed from the outset for a longer-term horizon. Investors acquire inverters in newly built Logic Energy facilities as movable tangible assets and can extend the agreement after the initial 20-year term expires. All operational responsibility—from maintenance to decommissioning—remains with Logic Energy.

Specifically, this means: Investors contribute equity (minimum investment of €100,000), purchase the inverter, and receive the associated electricity revenue. The contract term is 20 to 40 years from the outset, with a base return of 6 to 10% per annum (up to 10–12% with tax benefits). The contracting party is mediplan Helm e.K. — a registered merchant with personal liability of the owner pursuant to Sections 1, 17, and 19 of the German Commercial Code (HGB).

There are three key differences between this situation and that of private homeowners that are crucial for investors:

  • Extension option after the 20th year. While private owners must switch to follow-on payments or consider repowering, the extension is an integral part of the Logic Energy model. The plant continues to generate power (with modern modules maintaining approximately 95% of their initial output), and Logic Energy remains responsible for operations.

  • No disposal obligation. The decommissioning costs of €100 to €250 per kWp, which private owners bear at the end of the system’s life, do not apply to the investor. Logic Energy handles dismantling, recycling in compliance with the ElektroG, and the final administrative procedures with the market master data registry and the grid operator.

  • Full tax benefits in Year 1. With the investment deduction (§ 7g(1) EStG), special depreciation (§ 7g(5) EStG), and declining-balance depreciation (§ 7(2) EStG), approximately 74.5% of the acquisition costs are deductible in Year 1. For a €100,000 investment and a 42% marginal tax rate, this amounts to approximately €31,300 in tax savings—available until the end of 2027 (Federal Law Gazette 2025 I No. 161).

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If you would like to learn more about the model, you can find a detailed description in the Logic Energy Investor Model and in the article “How the Logic Energy Investor Model Works.”

 

About PV Investments →

Logic Energy designs, builds, and operates PV systems—from the groundbreaking ceremony to the orderly decommissioning at the end of the system’s life. For investors, this means: 20 years of predictable revenue with an option to extend for additional years, a tangible asset in the form of an inverter with clearly allocated electricity output, full access to German tax incentives—and zero operational responsibility. The contractual partner is mediplan Helm e.K., with personal liability of the owner; construction and operations management are handled by Logic Energy, a brand of Logic Glas GmbH. Site acquisition, lease negotiations, and financing are finalized before construction begins—all from a single source.

Should I consider an investment model with a 30-year time horizon?

In a 30-minute, no-obligation consultation, we’ll discuss which investment options are currently available, which tax structure is best suited to your situation, and how the extension option will work in practice after the first 20 years.

Learn more about PV investments → Request a non-binding quote →

This article is intended solely for general informational purposes and does not constitute investment, tax, or legal advice. The tax information provided is of a general nature—please consult a licensed tax advisor regarding your specific situation. The return figures in the Investor section are based on historical data from the Helm Group for 2024 and are not a guarantee of future results. As of May 2026.


FAQ

References

  1. Fraunhofer ISE — Current Facts About Photovoltaics in Germany — Long-term study of >200 German PV systems; actual module degradation 0.15%/year; module lifespan 30–40 years; version dated January 15, 2026.

  2. Fraunhofer ISE — Photovoltaic and Battery Storage Installation in Germany — Historical Gross Installation Figures for 2005–2011 (basis for the phase-out wave table); MaStR analysis.

  3. Federal Network Agency — Market Master Data Register — Installed capacity as of early 2026: 117 GW PV / 5.71 million systems; as of January 13, 2026.

  4. Federal Network Agency — EEG Subsidies and Feed-in Tariffs — Current EEG Feed-in Tariffs for February–July 2026 (7.78 ct/kWh for surplus power / 12.34 ct/kWh for full output up to 10 kWp); semi-annual degression.

  5. Consumer Advice Center — PV after 20 years (systems over 20 years old) — Feed-in tariff mechanism; marketing fee in 2025 (0.72 ct/kWh) and 2026 (0.23 ct/kWh); Smart meter fee halved; Conversion costs from full feed-in to self-consumption starting at approx. €200.

  6. pv magazine — Efficiency >35% by 2050 (Fraunhofer ISE outlook study) — Tandem photovoltaic forecasts; module lifespan “certainly” over 40 years, according to the Fraunhofer ISE director; module prices to halve by 2050.

  7. BloombergNEF — Lithium-Ion Battery Pack Price Survey — Stationary Li-Ion Storage 2025: $70/kWh pack price (−45% YoY); the most affordable segment in the Li-Ion market.

  8. Section 23b of the EEG 2023 — Grid Connection Fee — Legal basis for the statutory grid connection provisions for installations with a capacity of over 20 kW; validity extended until December 31, 2032, by Solar Package I.

  9. Section 53 of the EEG 2023 — Market value of solar power as the basis for calculating the feed-in tariff.

  10. Section 48 of the EEG 2023 — Feed-in Tariff Rates — Fixed Rates for New Installations and Repowering by Plant Size Category.

  11. Section 51 of the EEG 2023 / Solar Peak Act — Negative electricity price regulation for new installations effective February 25, 2025; extension of the subsidy period to account for hours not eligible for compensation.

  12. Section 3(13) of the Electrical and Electronic Equipment Act (ElektroG) — PV modules as waste electrical and electronic equipment — Classification of PV modules under the Electrical and Electronic Equipment Act since October 2015; basis for producer responsibility.

  13. § 19 ElektroG — Take-back obligation for commercial quantities — Manufacturers’ obligation to take back commercial PV modules free of charge; disposal costs €180–210 per ton.

  14. EU Directive 2012/19/EU (WEEE) — The European legal basis for the waste electrical and electronic equipment (WEEE) take-back system; implemented in Germany through the ElektroG.

  15. EAR Foundation — Register of Waste Electrical Equipment — Central registration and coordination office for manufacturers’ take-back obligations under the Electrical and Electronic Equipment Act (ElektroG).

  16. photovoltaik.info — Costs of dismantling and recycling a PV system — Dismantling costs: €100–250/kWp; typical 10-kWp single-family home system: €1,000–2,500; inverter replacement costs.

  17. priwatt — Photovoltaic Waste Disposal — Amendment to the Electrical and Electronic Equipment Act (ElektroG) in effect as of January 1, 2026; fines of up to €100,000 for improper disposal; cutoff date for historical waste equipment: October 24, 2015.

  18. LAGA — Federal/State Working Group on Waste — LAGA Notice 31 A defines “normal household quantities” of old modules: 20–50 units can be dropped off free of charge at the recycling center.

  19. § 7g EStG — Investment deduction and special depreciation — 50% investment deduction (max. €200,000) and 40% special depreciation — Basis for the tax incentive in the investor section.

  20. § 7(2) EStG — Declining-balance depreciation — Declining-balance depreciation of up to 30% under the Investment Booster (Federal Law Gazette 2025 I No. 161); for PV, effectively 15% per annum.

  21. Federal Law Gazette 2025 I No. 161 — Act on an Immediate Tax Investment Program — Investment Booster (declining-balance depreciation of up to 30%); effective until December 31, 2027.

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