Income tax assessment of combined heat and power plants

Summary

Original text of the question(s):<br /> <br /> For what reason, contrary to the previous administrative opinion, the highest federal and state financial authorities have recently taken the view (cf. communication from the German Association of Tax Consultants dated July 27, 2015: "Things are getting hot for combined heat and power plants in terms of income tax") that a combined heat and power plant is not considered an independent economic asset for income tax purposes, but as an essential component of a building, and to what extent does the cash tax revenue change compared to the previous administrative opinion as a result of the changed assessment for combined heat and power plants (please differentiate according to tax types and tax creditors)?

Machine translation from German. The official text remains authoritative.

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