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(Aeesuisse) At its meeting on March 9th, 2023, the Great Council of the Canton of Bern unanimously approved the revision of the Tax Act 2024. This includes the elimination of incorrect taxation of solar systems for private individuals. In the past, they were rewarded with tax breaks when building the plants. When the plants were operated, however, the tax savings were wiped out again by higher income and wealth taxes.

The taxation of solar systems in the canton of Bern has been an issue in the cantonal parliament since 2017. At that time, the government was asked to examine the complex matter and analyze the various tax situations that arise when solar systems are built. A corresponding proposal by Councilor Kornelia Hässig was passed unanimously. “In the canton of Bern, the taxation of solar systems created misguided incentives in the past,” says the motionmaker Kornelia Hässig and goes on to say: “It could happen that operators of solar systems had to pay more taxes over the life of the system than they were able to save with the initially granted tax deduction.»

Pitfall imputed rental value
The Swiss Association for Solar Energy Bern Solothurn (SSES BESO) has made the topic a priority with the support of Aeesuisse Bern and was therefore able to muster the staying power it took to bring about an improvement. In cooperation with Kornelia Hässig and Mayor Beat Kohler from Meiringen, a motion was passed to change the law. Beat Kohler sums up the initial situation as follows: “The basic problem of the high taxation was the ratio of the official value to the imputed rental value: If a photovoltaic system was built, this increased the official value. This increased the imputed rental value and burdened the income tax accordingly. » Furthermore, investments in solar systems for new buildings were classified as non-tax deductible. This also led to false incentives, but the installation of a system during the construction of the building is the most efficient way of installing it, as various synergies can be used.

Now the Great Council has finally been able to deal with the issue and has introduced the following changes:

• Deduction for new buildings
  The investment costs are now also tax-deductible for new buildings. Until now, the tax deduction was only possible for solar systems on existing buildings.
• Evaluation of the official value with a sense of proportion
  The official value of solar systems is now 20% of the acquisition costs. A re-evaluation will be communicated to the owners by decree. The revaluation will be lower than the previous value and thus result in a lower imputed rental value and a lower wealth tax.
  This change does not affect solar systems on agricultural land. According to the Finance Commission, these are already given preferential tax treatment and further changes would be complicated and disproportionate.
• No self-consumption tax
  Electricity consumed from your own roof (own consumption) is no longer considered taxable income.

The changes will come into effect on January 1st, 2024.

Text: Aeesuisse Bern