The Logic Energy Investor Model
Excerpt
With Logic Energy, investors purchase their own solar power system—and receive the proceeds from the sale of electricity. No investment fund. No power purchase agreement. True ownership with personal liability.
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With Logic Energy, you purchase your own solar power system—Logic Energy builds and operates it, and you collect the electricity revenue. No investment funds, no power purchase agreements. Return on investment: 6–10% per year, term of 20–40 years, with over 70% tax depreciation possible in the first year.
Key Figures at a GlanceKey Figures at a Glance
| 6–10% per year | 20–40 years old | >70% depreciation |
| Annual return after expenses | Duration | in the first year |
What Logic Energy Really Is
A common misconception:
This applies only to the corporate model—not to the investor model. Logic Energy serves two distinct target groups. Still unsure whether PV investment is right for you? Find all the details on the overview page →
This applies only to the corporate model—not to the investor model. Logic Energy serves two distinct target groups:
Business Model (Contracting): Logic Energy invests, builds, and operates—the company receives affordable electricity, and Logic Energy retains the profits.
Investor model: The investor purchases the plant and receives all of the electricity revenue. Logic Energy builds and operates the plant—the returns go to the investor.
Four steps – here’s how the investment works
| 01 |
Investor purchases the system The investor purchases a PV system, including battery storage, starting at approximately €100,000. Physical ownership—no certificate, no fund share. |
| 02 |
Logic Energy builds and operates Planning, permitting, construction, grid connection, and ongoing operation—with personal liability on the part of the owner. |
| 03 |
The plant generates electricity every day Feed-in via the EEG (7.78 cents/kWh, guaranteed for 20 years), direct sales on the spot market, or power purchase agreements. |
| 04 |
The investor receives the revenue After operating costs, all electricity revenue goes to the investor: 6–10% return per year over 20–40 years. Interested in operating your own system rather than making a capital investment? Three return scenarios for businesses with their own PV system → |
The Three Sources of Revenue
1. EEG feed-in tariff – 7.78 cents/kWh
Guaranteed by the government for 20 years. Plants that connect to the grid in 2026 will be eligible for this rate. Starting in July 2027, the system will switch to differential contracts—the timeframe is open.
2. Direct sales on the spot market
Larger plants sell electricity directly on the spot market. With battery storage, electricity is stored temporarily when prices are negative and sold at a higher price in the evening. The market price for solar power fluctuated between 2 and 11 cents per kWh in 2025.
3. Power Purchase Agreement (PPA)
Long-term direct supply contract between the producer and the consumer—free from market fluctuations. Typical contract terms: 20 years; current prices range from 5 to 12 cents/kWh. Particularly attractive for commercial and industrial customers with high daily consumption (load profile aligns well with solar output). PPAs provide planning security for both parties and enable bankability without EEG subsidies—relevant for systems of approximately 500 kWp or larger.
Tax incentive: Over 70% depreciation allowance in the first year
The combination of these three instruments makes the PV investment particularly attractive from a tax perspective:
Step 1 – Investment Tax Credit (ITC)
Claim up to 50% of the investment amount (up to €200,000) as a tax deduction even before the investment is made. The tax refund serves as equity for bank financing.
Step 2 – Special depreciation (40%)
Up to 40% special depreciation in the year of investment and the following 4 years—in addition to regular depreciation.
Step 3 – Declining-balance depreciation (30%)
Three times the standard depreciation rate, up to 30% per year starting in mid-2025 – applicable to equipment purchases made on or before January 1, 2028. Can be combined with special depreciation.
Result: Over 70% depreciation potential in the first year.
All tax instruments in detail — IAB, special depreciation, and declining-balance depreciation explained together: How PV investors can save on taxes in 2026→Plus: Gift tax exemption as business assets. Example: Investing €400,000 with a partner = €0 gift tax (instead of €120,000 for a cash gift).
Note: The tax information provided here is for general informational purposes only and does not constitute tax advice. Logic Energy is not authorized to provide tax or legal advice. Please consult a licensed tax advisor or attorney regarding your specific tax situation.
Logic Energy Investor vs. Other Models
| Criterion | LE Investor Model | LE Business Model | PV Fund / Bond | Self-funded investment without a partner |
|---|---|---|---|---|
| The facility belongs to… | Investor | Logic Energy | Fund management company | Investor |
| The prize goes to… | Investor | Logic Energy | Part fund, part investor | Investor |
| Operation & Maintenance | Logic Energy | Logic Energy | Fund manager | Even |
| IAB / Special Depreciation Allowance Available | Fully usable | Not relevant | Limited | Fully usable |
| Typical annual return | 6–10% | Electricity cost savings | 4–6% | 6–12%higher internal costs |
| Owner liability | Yes | Yes | No | – |
| Equity requirement | Starting at approximately 25% | 0 € | Starting at approximately €5,000 | Full purchase price |
| Source: Helm Group — Portfolio Data 2024 · Comparative figures: BSW-Solar, BNetzA, Verivox. Return figures are based on historical data and do not guarantee future results. | ||||
Ready for your personalized investment consultation?
Logic Energy will calculate the potential return on your solar power system free of charge and with no obligation—including financing options and tax optimization.
FAQ
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In the investor model, the investor is the sole recipient of the electricity revenue. Logic Energy builds and operates the plant in exchange for an operating fee—feed-in tariffs, direct sales, and revenue from self-consumption go entirely to the owner. This is the key difference from the corporate model.
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Direct investments start at an investment value of approximately 100,000 euros. Thanks to the investment tax credit, the tax office reimburses up to 50% upfront. The actual equity investment is often 25% or less.
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Typical returns after costs range from 6% to 10% per year over a period of 20 to 40 years. The exact figure depends on the location, the size of the plant, the marketing model, and the integration of storage systems.
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No. Logic Energy handles the entire value chain: site acquisition, permitting, planning, construction, grid connection, monitoring, maintenance, and billing.
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Yes – the gift tax exemption applies to business assets. Investment of €400,000 in a partner: €0 in gift tax instead of €120,000 for a cash gift.
