For tax-driven investors

Using the investment deduction (IAB) with photovoltaics

A business planning an investment can claim part of the cost against tax in advance. Photovoltaic systems are often used for this. OMSI 24 shows you suitable projects.

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What the IAB is

The investment deduction under section 7g of the German Income Tax Act lets businesses deduct up to 50 percent of the expected acquisition cost of a planned investment from their profit in advance. The tax burden falls in the year the deduction is made; the investment follows later.

Whether and to what extent the IAB is an option for you depends on your business. Limits and deadlines apply, which your tax adviser checks for your case.

Why photovoltaics suits it

  • Predictable size: purchase price and capacity of a project are fixed, the investment sum can be quantified early.
  • Selection by budget: on the marketplace you filter by purchase price and find projects of the size that matches your deduction.
  • Documents for the tax adviser: key figures and documents are available in a structured form.

Find the right projects

On the marketplace you filter by purchase price and project stage. Your contact at OMSI 24 helps you choose.

To the marketplace

Current projects on the marketplace

Here you find a selection of recently listed projects. You get all further details after registration and approval.

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BESS KölsaBattery storage

Brandenburg, DE

BESS Kölsa

System:
Stand-alone
Stage:
Project rights
Storage power:
8 MW
Storage capacity:
20 MWh
DC completion:
Q2 2027

194 €/kW

Purchase price: €1,550,000

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BESS  SchwarzenbergBattery storage

Saxony, DE

BESS Schwarzenberg

System:
Stand-alone
Stage:
New build (turnkey)
Storage power:
125 kW
Storage capacity:
261 kWh
DC completion:
3 Quartal 2026

1,040 €/kW

Purchase price: €130,000

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Pr HallePhotovoltaics

Saxony-Anhalt, DE

Pr Halle

System:
Rooftop system
Stage:
Project rights
System capacity:
600 kWp
Specific yield:
1,005 kWh/kWp
DC completion:
Q4 2026
Annual yield:
603,000 kWh

45 €/kWp

Purchase price: €27,000

View listing

FAQ

Using the investment deduction (IAB) with photovoltaics

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This page is not tax advice. Please discuss your case with your tax adviser.