Übertragung von Anlagen eines Solarparks an verschiedene Erwerber bei Fortführung der Stromeinspeisung keine Geschäftsveräußerung

Key Points

• The aim is to evaluate the transfer of solar park assets under sustained electricity supply.
• Legal analysis of transfer regulations
• Examination of implications for multiple buyers
• Review of relevant case law
• Clarified legal stance on asset transfers not constituting business sales
• Identified conditions under which continued electricity feed-in occurs
• Highlighted implications for tax regulations