Subsidies for photovoltaic systems are considered income
The costs for the installation of a photovoltaic system are fully deductible for tax purposes as property maintenance costs. They are only deductible for existing buildings. In the case of a new building or a total renovation, the costs cannot be deducted.
Federal and cantonal subsidies are taxed as income.
If the subsidy is received in the same tax period in which the investment was made, the contribution can be deducted from the investment amount as a reduction. If the contribution is paid out in a later tax period, it must be declared as taxable income at the time of receipt.
The installation of a PV system results in an increase in the taxable asset value and imputed rental value of the property. Some cantons tax the property tax value of the PV system separately from the property, as other assets.
Depending on the situation, this increases the building insurance amount and thus the premium.
Private individuals cannot claim depreciation of real estate investments/assets.