Tax treatment of storage units
The Bavarian State Tax Office has updated the topic of battery storage for income tax purposes in its application aids "Help for photovoltaic systems".
Compared to the previous publication, this new legal interpretation of the tax authorities now allows general depreciation of the storage system with the photovoltaic system if it is a DC-coupled battery storage system and simplifies the situation for AC-coupled battery storage systems.
More info
>> Bavarian State Tax Office, tax information on photovoltaic systems
>> pv-magazine, "Tax treatment of battery storage systems clarified" by Thomas Seltmann