The Resource On the profitability of investments in photovoltaic modules in Germany under consideration of taxation

On the profitability of investments in photovoltaic modules in Germany under consideration of taxation

Label
On the profitability of investments in photovoltaic modules in Germany under consideration of taxation
Title
On the profitability of investments in photovoltaic modules in Germany under consideration of taxation
Creator
Subject
Language
eng
Summary
This article analyses the profitability of investments in private photovoltaic (PV) modules in Germany. Investments in private PV modules have been promoted through governmental programs since the early 1990s. Promotion has been extended in 2000 and 2004 in the form of guaranteed market price exceeding fixed fees for electricity produced by private PV modules. In addition to these programs, there are several preferred tax treatments and special debt financing programs for such investments. However, the article shows that profitability based on the net present value (NPV) under consideration of taxation depends on various assumptions. Despite the intensive subvention in terms of fixed fees, low interest rates on debt, and additional write-off possibilities for tax purposes, the results of the investigation advise private investors to be careful with investments in rooftop PV modules under the current parameter situation
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
http://library.link/vocab/creatorName
Schanz, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • investment
  • energy industry
Label
On the profitability of investments in photovoltaic modules in Germany under consideration of taxation
Instantiates
Publication
Label
On the profitability of investments in photovoltaic modules in Germany under consideration of taxation
Publication

Library Locations

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