InsightsBackground · Context · Practice

Understand before you decide.

Direct investments are not an off-the-shelf product. In this collection we explain the tax, technical and economic levers in detail — so that you, as an investor, can evaluate each position independently.

These articles do not constitute tax or legal advice. Tax and legal effects depend on your individual situation — please discuss any concrete structure with your own tax advisor.

New articles regularly

Articles.

Choosing a provider01 Jun 2026

How to tell a trustworthy provider of energy direct investments

With a direct investment in an energy asset, you hand a six-figure sum to a provider before a single kilowatt-hour has been sold. This article shows the seven warning signs that point to trouble in practice — and the questions you can use to test any provider, including us.

~7 min readRead

Tax & structuring28 May 2026

IAB under §7g EStG: example calculation for battery storage

How the Investitionsabzugsbetrag under §7g EStG actually affects a €300,000 direct investment in a battery storage system — step by step, with real numbers, and with the pitfalls most often overlooked in practice.

~8 min readRead

Practice & structuringComing soon

How much equity is actually required?

Why the common rule of thumb 'from €200,000 equity' is misleading — and how tax refunds and project debt push the effective equity outlay into the single-digit-percent range.

~5 min readHelios Capital

Tax & structuringComing soon

Sonder-AfA §7g (5) vs. declining-balance AfA §7 (2): which combination, when?

The Wachstumschancengesetz reform has shifted the levers. When each AfA method pays off — and why both are often possible in parallel.

~7 min readHelios Capital