Wind Energy Co-operative Tax Incentive

Source: JOIN IEA/IRENA Policy and Measures Database
Last updated: 29 August 2012
Under this legislation, individuals who participate in wind energy co-operatives (Bürgerwind) can choose between a normal taxation or a simplified model, where there is no taxation for the first ? 400 per year of the production value and the remainder is taxed at 60% of regular tax rate.