The German parliament has approved a new package of tax breaks for rooftop PV, including a value-added tax exemption for PV systems up to 30 kW in size.

The new measure should come into force on January 1. It is part of the Tax Plan 2023 package and still needs final parliamentary approval.

The Directive No. 2022/542 was published in the Official Journal of the European Union on April 5. According to the new provisions, member states will be free to apply a VAT rate of 0% to 5%.