Why is a photovoltaic tax due?

Yes, the income from the operation of a photovoltaic system must be taken into account for tax purposes and must be reported to the responsible tax office. From the point of view of the tax office, operators of a PV system who only feed part of the self-generated electricity into the public grid are tradespeople. From a tax point of view, a PV system that produces electricity for personal use and for feeding into the public grid is a commercially used system. The owner of a property with a PV system is therefore a trader before the tax office who must pay taxes (in Germany)