{"id":23816,"date":"2025-07-31T09:24:04","date_gmt":"2025-07-31T07:24:04","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=23816"},"modified":"2026-06-12T07:12:34","modified_gmt":"2026-06-12T05:12:34","slug":"investicni-program-pro-okamzitou-podporu-danove-vyhody-pro-fotovoltaicke-systemy","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/cz\/investitionssofortprogramm-steuerliche-vorteile-fuer-pv-anlagen\/","title":{"rendered":"Investi\u010dn\u00ed okam\u017eit\u00fd program: da\u0148ov\u00e9 v\u00fdhody pro fotovoltaick\u00e9 syst\u00e9my"},"content":{"rendered":"<p class=\"wp-block-paragraph\">S nov\u00fdm <strong>Program okam\u017eit\u00fdch investic<\/strong> Spolkov\u00e1 vl\u00e1da c\u00edlen\u011b zavede investi\u010dn\u00ed pob\u00eddky pro o\u017eiven\u00ed hospod\u00e1\u0159sk\u00e9 dynamiky v N\u011bmecku. Kl\u00ed\u010dov\u00fd prvek: <strong>vylep\u0161en\u00e9 mo\u017enosti odpisu <\/strong>pro moviteln\u00fd majetek, kam pat\u0159\u00ed i komer\u010dn\u011b vyu\u017e\u00edvan\u00e9 fotovoltaick\u00e9 syst\u00e9my. Program vstoupil v platnost 19. \u010dervence 2025 a plat\u00ed pro investice realizovan\u00e9 v obdob\u00ed <strong>od 1. \u010dervence 2025 do 31. prosince 2027<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Degresivn\u00ed odpisy pro fotovoltaick\u00e9 elektr\u00e1rny<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spole\u010dnosti \u2013 od \u017eivnostn\u00edk\u016f a\u017e po kapit\u00e1lov\u00e9 spole\u010dnosti \u2013 budou moci nov\u011b instalovan\u00e9 fotovoltaick\u00e9 elektr\u00e1rny v budoucnu <strong>odepisovat degresivn\u011b a\u017e do v\u00fd\u0161e 30 % ro\u010dn\u011b<\/strong>. Toto opat\u0159en\u00ed nahrazuje dosud b\u011b\u017en\u00e9 line\u00e1rn\u00ed odpisy a umo\u017e\u0148uje rychlej\u0161\u00ed da\u0148ov\u00e9 \u00falevy v prvn\u00edch letech po investici. T\u00edm se sni\u017euje v\u00e1zanost kapit\u00e1lu a v ran\u00e9 f\u00e1zi vznik\u00e1 likvidita pro n\u00e1sledn\u00e9 investice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Konkr\u00e9tn\u011b pro komer\u010dn\u00ed fotovoltaick\u00e9 elektr\u00e1rny to znamen\u00e1 program okam\u017eit\u00fdch investic:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Maxim\u00e1ln\u011b 15<\/strong><strong>\u202f% Odpisy j<\/strong><strong>Ro\u010dn\u011b<\/strong>, pokud nen\u00ed p\u0159ekro\u010den trojn\u00e1sobn\u00fd line\u00e1rn\u00ed limit.<\/li>\n\n\n\n<li>Plat\u00ed pouze pro <strong>Komer\u010dn\u011b provozovan\u00e9 fotovoltaick\u00e9 elektr\u00e1rny<\/strong> \u2013 Z Anlageverm\u00f6gen dle \u00a7 3 \u010d. 72 EStG (nap\u0159. drobn\u00e9 investice v oblasti vlastn\u00edho bydlen\u00ed) jsou vylou\u010deny.<\/li>\n\n\n\n<li>P\u0159edpoklad: Za\u0159\u00edzen\u00ed mus\u00ed <strong>do konce roku 2027 v provozu<\/strong> vzato nebo ekonomicky p\u0159evedeno.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Zvl\u00e1\u0161tn\u00ed odpis podle \u00a7 7g EStG p\u0159edv\u00eddan\u00fd v programu okam\u017eit\u00fdch investic<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pro mal\u00e9 a st\u0159edn\u00ed podniky s ro\u010dn\u00edm ziskem pod 200 000 \u20ac nav\u00edc existuje mo\u017enost <strong>Mimo\u0159\u00e1dn\u00fd odpis a\u017e do v\u00fd\u0161e 20\u202f%<\/strong> podle \u00a7 7g EStG. V kombinaci s degresivn\u00edmi odpisy je tak teoreticky mo\u017en\u00e9 v prvn\u00edm roce z\u00edskat a\u017e <strong>55\u202f% investi\u010dn\u00edch n\u00e1klad\u016f<\/strong> odpisovateln\u00fd \u2013 v\u00fdznamn\u00e1 da\u0148ov\u00e1 v\u00fdhoda, kter\u00e1 m\u016f\u017ee zrychlit investice do fotovoltaick\u00fdch projekt\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nep\u0159\u00edm\u00e9 impulsy prost\u0159ednictv\u00edm podpory e-mobility<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dopl\u0148kov\u011b z\u00e1kon podporuje i provozn\u011b vyu\u017e\u00edvan\u00e9 <strong>Elektrovozidla<\/strong> se zvl\u00e1\u0161tn\u00ed odpo\u010dtovou polo\u017ekou ve v\u00fd\u0161i <strong>75\u202f% v prvn\u00edm roce<\/strong>. Toto opat\u0159en\u00ed pravd\u011bpodobn\u011b povede k roz\u0161\u00ed\u0159en\u00ed<strong> <a href=\"https:\/\/cubeconcepts.de\/cz\/produkty\/doplnkove-predmety\/nabijeci-infrastruktura\/\">Nab\u00edjec\u00ed infrastruktura<\/a> <\/strong>oslavovat na firemn\u00edch lokalit\u00e1ch \u2013 a t\u00edm tak\u00e9 zv\u00fd\u0161it popt\u00e1vku po doprovodn\u00fdch fotovoltaick\u00fdch \u0159e\u0161en\u00edch pro vlastn\u00ed spot\u0159ebu. To by zase mohlo vytvo\u0159it dal\u0161\u00ed impulsy pro rozvoj komer\u010dn\u00edch sol\u00e1rn\u00edch za\u0159\u00edzen\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Impuls pro r\u016fst d\u00edky programu okam\u017eit\u00fdch investic<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Investi\u010dn\u00ed ak\u010dn\u00ed program spolkov\u00e9 vl\u00e1dy p\u0159edstavuje skute\u010dnou<strong> Impuls k r\u016fstu <\/strong>pro<strong> Trh se sol\u00e1rn\u00edmi panely v komer\u010dn\u00edm sektoru<\/strong> dar. Nov\u00e9 mo\u017enosti odepisov\u00e1n\u00ed \u010din\u00ed investice do fotovoltaiky ekonomicky atraktivn\u011bj\u0161\u00ed a zrychluj\u00ed n\u00e1vratnost. Zejm\u00e9na pro spole\u010dnosti, kter\u00e9 cht\u011bj\u00ed sn\u00ed\u017eit n\u00e1klady na elekt\u0159inu a z\u00e1rove\u0148 dos\u00e1hnout sv\u00fdch c\u00edl\u016f v oblasti udr\u017eitelnosti, se nyn\u00ed otev\u00edr\u00e1 mimo\u0159\u00e1dn\u011b v\u00fdhodn\u00e9 \u010dasov\u00e9 okno pro investice do vlastn\u00edch fotovoltaick\u00fdch syst\u00e9m\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Tento program plat\u00ed pro uveden\u00ed do provozu do konce roku 2027 a nab\u00edz\u00ed siln\u00e9 pob\u00eddky pro komer\u010dn\u00ed fotovoltaick\u00e9 projekty. D\u00edky dodate\u010dn\u00fdm mimo\u0159\u00e1dn\u00fdm odpis\u016fm pro elektromobily (75 % v prvn\u00edm roce) vznikaj\u00ed atraktivn\u00ed synergie pro podniky, kter\u00e9 cht\u011bj\u00ed sou\u010dasn\u011b investovat do sol\u00e1rn\u00ed energie a dob\u00edjec\u00ed infrastruktury, aby urychlily n\u00e1vratnost sv\u00fdch investic.<\/p>","protected":false},"author":3,"featured_media":23818,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-23816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solar-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Investitionssofortprogramm: steuerliche Vorteile f\u00fcr PV-Anlagen | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Das neue 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