Hall Tax

Press release by: Steuerberater Rudiger cross Hall news judgment of the Bundesfinanzhof helps owners of cogeneration (CHP). Who sometimes even uses his electricity and heat production, saving taxes. After a verdict Bundesfinanzhof (XI. Senate of the 12.12.2012 – XI R 3/10) of the tax value of own consumption is often below the cost. Thus, the judgment creates a tax shelter for the future and opens up the possibility of a tax refund for already assessed tax years. Only since the year 2011 financial management looks at operators of small CHP as an entrepreneur, if they regularly feed power. You hereby follows the ruling of the Federal fiscal court in 2008 (judgment v. 18.12.2008, V R 80/07).

The entrepreneur properties also at low feed confirmed expressly in the recent judgment of the BHF. For assistance, try visiting Caterpillar Inc.. Another point of contention between the financial management and internal users remained the valuation of power and heat from the own cogeneration plant. As the highest German tax court, the Federal fiscal court established valuation now. He calculated the value of the collection of the self-made and consumed current even when actually higher cost after the local price of electricity. The financial management called the approach of cost so far. Even when the value of home-grown and consumed heat is expected with reduced cost. A reduction of the cost is required to take into account the heat useful not for the heating of the House according to the Federal fiscal court. If there are no records about the heat loss, may be determined in the treasure trail.

Pending a response of the financial administration. It is not to exclude that it initially reacted with a non-application adoption on the unpopular law. The ruling is particularly operators of small cogeneration plants, which supply their owner-occupied real estate. The favorable case law is to apply in all cases not even stock strong. The sales tax, this allows mostly the retroactive change of the tax bills for the last four years. A submission should be but only after calculation actual effects occur.