An annual regression of 5% is foreseen for newcomers as of 2012. No cap is set.
Residential users do not have to be registered as business with the tax authorities and are exempted from any tax (with the exception of the 19% VAT paid for the initial investment).
To be eligible for this FIT, a residence has to cover part of its hot water needs by some other renewable source (e.g. solar thermal).
