• 01 July 2019

(1) Electricity falling within the heading 2716 of the Combined Nomenclature shall be subject to electricity duty in the fiscal territory. "Fiscal territory" shall mean the territory of the Federal Republic of Germany, excluding the territory of Büsingen and the Island of Heligoland. The electricity duty is an excise duty within the meaning of the Fiscal Code (Abgabenordnung).

(2) For the purposes of this Act, "Combined Nomenclature" shall mean the goods nomenclature pursuant to Article 1 of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, p. 1; L 341, p. 38; L 378, p. 120; 1988 L 130, p. 42) in the version in effect on 1 January 2002.

For the purpose of this Act, the following definitions shall apply:

  1. "supplier: the person providing electricity to others;
  2. "autoproducer": the person generating electricity for own consumption;
    2a. "classification of Economic Activities": the 2003 edition of the Classification of Economic Activities published by the Federal Statistical Office in 65189 Wiesbaden, Germany, Gustav-Stresemann-Ring 11, which can also be accessed on www.destatis.de;
  3. "companies in the manufacturing sector": companies falling under Section C (Mining and quarrying), Section D (Manufacturing), Section E (Energy and water supply), or Section F (Construction) of the Classification of Economic Activities as well as approved workshops for the disabled within the meaning of section 219 of the Ninth Book of the Social Security Code if their primary economic activity can be attributed to the sections of the Classification of Economic Activities mentioned above;
  4. "companies within the meaning of number 3": the smallest legally independent unit and owner-operated municipal enterprises which are operated on the basis of the Länder acts or ordinances governing owner-operated enterprises;
  5. "agriculture and forestry companies": companies falling under Section A (Agriculture and forestry) or Class 05.02 (Fishing and aquaculture) of the Classification of Economic Activities as well as approved workshops for the disabled within the meaning of section 219 of the Ninth Book of the Social Security Code if their primary economic activity can be attributed to Section A or Class 05.02 of the Classification of Economic Activities;
  6. "companies within the meaning of number 5": an economic, financial and legal entity under single independent management;
  7. "electricity from renewable energy sources": electricity generated exclusively from hydroelectric power, wind power, solar energy, geothermal energy, landfill gas, sewage gas and biomass, excluding power from hydroelectric power stations with an installed generator output of up to ten megawatts;
  8. "electromobility": the use of electricity-powered vehicles, excluding track- or line-bound vehicles;
  9. "stationary battery storage system": a rechargeable storage system for electricity on an electrochemical basis which remains exclusively at its geographical location during operation and which is permanently connected up with the supply grid and is not a component of a vehicle. The geographical location shall be defined as a point determined by geographical coordinates;
  10. "high efficiency CHP installations": fixed installations used for the combined generation of heat and power which fulfil the conditions pursuant to section 53a subsection (6) fourth and fifth sentences of the Energy Duty Act (Energiesteuergesetz);
  11. "electricity grid for the general supply": a grid which serves to distribute electricity to third parties and which is not, in terms of its dimensions, geared towards the exclusive supply of certain persons who had been identified or who could have been determined at the time of building the grid; rather, this grid is in principle available to supply electricity to all.

(1) It is not permissible to benefit from or claim a tax exemption, tax reduction or tax relief which is deemed to constitute state aid pursuant to section 3 if the person who withdraws the electricity has been obliged to repay aid following an earlier European Commission decision to determine that an aid is impermissible and incompatible with the common market and if the user has failed to meet a recovery order for said aid. If the user has been exempt from tax or has benefited from a tax reduction, the user must immediately inform the competent main customs office when a recovery order for aid granted has not been met within the meaning of the first sentence above. If an application to benefit from tax relief is made, applicants must declare, when applying, that they do not owe any repayments as set out in the first sentence above.

(2) It is not permissible to benefit from or claim a tax exemption, tax reduction or tax relief which is deemed to constitute state aid pursuant to subsection 3, if the company is in difficulty

  1. within the meaning of Article 1 (4), letter c, of Article 2, number 18, of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the common market in application of Articles 107 and 108 of the Treaty (General Block Exemption Regulation; OJ L 187, 26.6.2014, p. 1; L 283 of 27/09/2014, p. 65), where it applies, or
  2. within the meaning of the Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty (2014/C 249/01) (OJ L 249 of 31/07/2014, p. 1 seqq.), in the applicable version, insofar as the General Block Exemption Regulation is not applicable.

If a company has benefited from a tax exemption or claimed a tax reduction, the company concerned must immediately notify the competent main customs office if it is in difficulty within the meaning of the first sentence above. If an application to benefit from a tax reduction is made, the company must declare, when applying, that no situation as set out in the first sentence above applies.

(3) Section 9 subsection (1) numbers 1 and 3 and section 9 subsections (2) and (3), sections 9b, 9c and 10 of this Act shall be considered state aid within the meaning of Article 107 of the Treaty on the Functioning of the European Union for which notification to the Commission is required or for which Commission approval is required.

The amount of tax shall be 20.50 euros per megawatt hour.

(1) Any person with registered office in the fiscal territory wishing to provide electricity or wishing, as an autoproducer, to withdraw electricity for own consumption or wishing, as the final consumer, to procure electricity from a territory outside of the fiscal territory shall require a licence to do so. A licence as autoproducer shall not be required where the autoproducer is the holder of a licence as supplier or insofar as the autoproducer withdraws electricity for own consumption which is tax-exempt pursuant to section 9 subsection (1) number 3 letter a numbers 4 or 5.

(2) The licence shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance and who – insofar as required to do so under the Commercial Code (Handelsgesetzbuch) or Fiscal Code – keep orderly commercial records and compile annual accounts on time.

(3) Where there are indications that the tax may be at risk, the licence shall be made contingent on the provision of a guarantee of up to the value of the duty expected to be generated over two months, based on the annual average.

(4) The licence shall be revoked where one of the conditions Ele to subsection (2) above is no longer fulfilled or a requested guarantee is not provided.

(5) (repealed)

(1) Tax shall become chargeable when electricity provided by the supplier resident in the fiscal territory is withdrawn from the supply grid by final consumers in the fiscal territory, or when the supplier withdraws electricity from the supply grid for own consumption. For autoproducers, tax becomes chargeable, subject to sentence 1, when electricity is withdrawn for own consumption in the fiscal territory.

(1a) Tax shall not be chargeable where

  1. electricity is tax-exempt pursuant to this Act or
  2. the conditions for tax exemptions as set out in section 11 number 12 or number 14 are met.

(2) The tax debtor shall be the autoproducer in the cases set out in subsection (1) second sentence; the tax debtor shall be the supplier in the case set out in subsection (1) first sentence.

(3) Electricity shall, upon provision to a supplier who is not the holder of a licence as supplier required pursuant to section 4 subsection (1), be regarded as withdrawn from the supply grid by a final consumer in the fiscal territory where the provision of electricity occurs under the assumption that the tax has become chargeable pursuant to subsection (1) first sentence. The chargeability of tax arising from the actual withdrawal of the electricity from the supply grid shall remain unaffected by this. The supplier without a licence shall, upon application, be refunded the tax which the supplier providing him with electricity has paid, insofar as he proves that the tax which has become chargeable from the actual withdrawal of the electricity has been paid, that no tax has become chargeable for the electricity or that the electricity has been withdrawn exempt from tax.

(4) Stationary battery storage systems which serve to store electricity on a temporary basis and subsequently feed it into an supply grid are considered components of that electricity supply grid.

The tax shall also become chargeable when electricity is unlawfully withdrawn from the supply grid. The tax debtor shall be the person who unlawfully withdraws electricity.

Where a final consumer procures electricity from a territory outside of the fiscal territory, the tax shall become chargeable when the electricity is withdrawn from the supply grid by the final consumer in the fiscal territory. The tax debtor shall be the final consumer.

(1) In the case of electricity for which tax has become chargeable pursuant to section 5 subsection (1) or section 7, the tax debtor shall be obliged, subject to subsection (9), to submit a tax return and calculate the taxes therein himself (tax declaration).

(2) The tax debtor may choose between submitting either a monthly or an annual tax declaration. Each respective option may only be exercised for one calendar year. The choice is to be effected by means of a declaration that shall have been submitted to the main customs office by 31 December of the previous year at the latest. If the declaration is not submitted on time, the tax is to be declared and paid annually.

(3) In the case of a monthly declaration, the tax shall be declared each calendar month (assessment month) by the 15th calendar day of the following calendar month and shall be payable to the main customs office by the 25th calendar day of that calendar month.

(4) In the case of an annual declaration, the tax shall be declared for each calendar year (assessment year) by 31 May of the following calendar year and, taking into account the monthly prepayments made pursuant to subsection (7) below, shall be payable to the main customs office by 25 June of that calendar year.

(4a) Where the provision of electricity or the withdrawal of electricity for own consumption is paid for or calculated on the basis of meter reading periods covering several assessment months or several assessment years, an appropriate estimate, comprehensible to a third party, distributing the amount withdrawn during the entire meter reading period across the assessment periods in question shall be permitted. Insofar as the meter reading periods end after the respective assessment period, the amount withdrawn in the assessment period shall be declared for these meter reading periods. Once such a meter reading period has ended, the tax debtor shall adjust the amount declared pursuant to the second sentence and the tax chargeable thereon in accordance to the first sentence. The adjustment shall be made for the assessment period in which the meter reading period ends. The tax on or the entitlement to reimbursement of the difference between the declared and adjusted amount shall in this respect be regarded as having arisen at the time at which the meter reading period ends. Sentences 1–5 shall apply to the tax debtor pursuant to section 7, second sentence mutatis mutandis.

(5) Where the tax debtor ceases to be liable for the tax during the assessment year, the amount of tax to be paid shall be declared by the end of the fifth calendar month following the cessation of tax liability. Any remainder once the monthly prepayments pursuant to subsection (7) below have been taken into account shall be payable to the main customs office by the 25th calendar day of the following month.

(6) In the case of an annual declaration, monthly prepayments shall be made towards the tax liability. The amount of the monthly prepayments shall be determined by the main customs office and shall be one twelfth of the tax which has become chargeable in the penultimate calendar year preceding the assessment year. The main customs office may determine alternative monthly prepayments where the sum of the prepayments to be made by the tax debtor would deviate significantly from the estimated tax liability for the year.

(7) The prepayments for the individual calendar month shall be payable to the main customs office by the 25th calendar day of the following month.

(8) (repealed)

(9) Where electricity

  1. is provided without a licence pursuant to section 4 subsection (1) or with tax privileges to an unauthorised person pursuant to section 9 subsection (8),
  2. is withdrawn without a licence pursuant to section 4 subsection (1) for own consumption,
  3. unlawfully withdrawn pursuant to section 6,
  4. withdrawn for a purpose other than its intended purpose pursuant to section 9 subsection (6),

the tax debtor shall submit a tax declaration without delay. The tax shall be payable immediately. The first and second sentence shall apply only to the unauthorised person in the case of section 9 subsection (8).

(10) The main customs office may request a guarantee to be provided in advance for duty chargeable pursuant to section 5 or section 7 above where there are indications that the tax may be at risk.

(1) Tax exemptions shall be granted for the following:

  1. electricity produced in installations with an electrical rated output of over two megawatts from renewable forms of energy where this is withdrawn at the location of generation by the operator of the installation for own consumption;
  2. electricity which is withdrawn for the generation of electricity,
  3. electricity which is generated in installations with an electrical rated output of up to two megawatts from renewable forms of energy or in high efficiency CHP installations with an electrical rated output of up to two megawatts and which
    a) is withdrawn by the operator of the installation as autoproducer for own consumption in geographical connection to the installation, or
    b) is provided to final consumers who withdraw the electricity in geographical connection to the installation by the person who operates the installation or on whose behalf the installation is operated;
  4. electricity which is generated in installations insofar as these serve the temporary supply of electricity in the event of a failure of or disruption to the usual electricity supply (emergency power supply systems);
  5. electricity which is generated on floating craft or in aircraft and used precisely there, as well as electricity which is generated in rail vehicles in railway traffic and is withdrawn for privileged purposes pursuant to subsection (2);
  6. electricity which is generated in installations with an electrical rated output of up to two megawatts and which is used at the location where it is generated, providing that the installations are not connected, directly or indirectly, to the electricity grid for the general supply and providing that demonstrably taxed energy products are used to generate electricity.

(1a) Electricity is not exempt from tax pursuant to subsection (1) number 1 above if it is fed into the electricity grid for the general supply. Electricity is also deemed to have been fed into the electricity grid for the general supply if the electricity is merely passed on for commercial and accounting purposes and is consequently treated as if it had been fed into said grid.

(2) Where electricity is withdrawn in transport with trolley buses or for rail transport traffic, excluding internal works transport and mountain railways, and where electricity is not tax-exempt pursuant to subsection (1) above, electricity is subject to a reduced tax rate of 11.42 euros per megawatt hour.

(2a) (repealed)

(3) Where electricity is used in the case of shore-side electricity supply for watercraft for shipping, excluding private non-commercial craft, electricity is subject to a reduced tax rate of 0.50 euros per megawatt hour. The first sentence above does not apply for the shore-side electricity supply for watercraft while in a shipyard.

(4) A licence shall be required by any person wishing to

  1. withdraw electricity which is tax-exempt pursuant to subsection (1) numbers 1–3 above,
  2. withdraw electricity which is tax-privileged pursuant to subsection (2) or (3) above, or
  3. provide electricity which is exempt from tax pursuant to subsection (1) number 3 letter b above to final consumers.
    The licence shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance. It shall be revoked where the condition pursuant to the second sentence is no longer fulfilled.

(5) (repealed)

(6) The licence holder may only withdraw electricity that has been procured under tax privileges for the purpose stated in the licence. Tax becomes chargeable for electricity at the tax rate pursuant to section 3 when it is withdrawn for purposes other than those stated in the licence. Where the tax privilege consists in a tax reduction, the second sentence above shall only apply to that part of the tax that is subject to a reduction. The tax debtor shall be the licence holder.

(7) (repealed)

(8) Where electricity is provided with tax privileges to an unauthorised party, the tax shall also become chargeable to the unauthorised party. Where several persons are liable for the tax, they shall be liable as joint and several debtors.

(9) The tax exemptions pursuant to subsection (1) numbers 1 and 3 and the tax reductions pursuant to subsections (2) and (3) shall be granted in accordance with and until the expiry of the exemption summary information submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the common market in application of Articles 107 and 108 of the Treaty (General Block Exemption Regulation; OJ L 187, 26.6.2014, p. 1; L 283 of 27/09/2014, p. 65), which was amended by Commission Regulation (EU) no 2017/1084 (OJ L 156, 20/06/2017, p. 1) in the applicable version. The expiry of the exemption summary information shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(1) The tax for demonstrably taxed electricity which a company in the manufacturing sector has withdrawn shall, upon application, be remitted, reimbursed or refunded

  1. for electrolysis,
  2. to produce glass and glassware, ceramic products, ceramic wall and floor tiles and panels, bricks, tiles and construction products in baked clay, cement, lime and burnt gypsum, products from concrete, cement and plaster, vitrified-bonded abrasives, mineral insulating materials and products from mineral insulating materials, mineral catalyst supports, goods made of asphalt and bituminous products, goods made of graphite or other carbon, and aerated concrete products for drying, firing, melting, heating, keeping warm, expanding, tempering or sintering the above-mentioned products or the semi-finished products used in their production,
  3. to produce and work metals as well as, within the context of the production of metal products, to produce forging, pressing, drawing and stamping parts, roll forms and powder metallurgy products and for the treatment and coating of metals, and for heat treatment for melting, heating, keeping warm, expanding respectively or other forms of heat treatment, or
  4. for chemical reduction purposes.

(2) The person eligible for remission, reimbursement or refunding shall be the company in the manufacturing sector which has withdrawn the electricity.

(1) Tax relief shall, upon application, be granted for electricity which has been demonstrably taxed pursuant to section 3 and which has been used for commercial purposes by a company in the manufacturing sector or a company in the agriculture and forestry sector and which is not tax-exempt. Tax relief for electricity which has been withdrawn for the generation of light, heat, cold, compressed air and mechanical energy shall however only be granted insofar as the aforementioned products have been demonstrably used by a company in the manufacturing sector or a company in the agricultural and forestry sector. By way of derogation from the second sentence above, tax relief shall also be granted for generating compressed air insofar as it is supplied in pressure cylinders or other containers. Tax relief shall not be granted for electricity which is used for electromobility.

(2) Tax relief shall be 5.13 euros per megawatt hour. Tax relief shall only be granted insofar as the amount of relief pursuant to the first sentence above exceeds in a calendar year the amount of 250 euros.

(3) The person eligible for tax relief shall be the person who has withdrawn the electricity.

(4) Tax relief shall be granted in accordance with and until the expiry of the exemption information summary submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014. The expiry of the exemption information summary shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(1) Tax relief shall, upon application, be granted for electricity which has been demonstrably taxed pursuant to section 3 and used

  1. in motor vehicles operating in licensed regular services pursuant to sections 42 and 43 of the Passenger Transport Act as published on 8 August 1990 (Federal Law Gazette I, p. 1690), which was last amended by Article 5 subsection (7) of the Act of 29 August 2016 (Federal Law Gazette I, p. 2082), in the applicable version, or
  2. in motor vehicles in traffic pursuant to section 1 number 4 letters d, g and i of the Exemption Ordinance of 30 August 1962 (Federal Law Gazette I, p. 601), which was last amended by Article 1 of the Ordinance of 4 May 2012 (Federal Law Gazette I, p. 1037), in the applicable version, where, in the majority of passenger journeys of a means of transport, the total distance does not exceed 50 kilometres or the total journey time does not exceed one hour. Tax relief pursuant to the first sentence above shall only be granted for the share of electricity used in the fiscal territory pursuant to section 1 subsection (1) second sentence. Tax relief shall not be granted if an exemption from electricity duty has already been granted for other reasons or if the electricity has been used for internal works transport.

(2) Tax relief shall be 9.08 euros per megawatt hour.

(3) Tax relief shall only be granted where the amount of relief pursuant to subsection (2) above is at least 50 euros in a calendar year.

(4) The person eligible for tax relief shall be the person who has used the electricity.

(5) Tax relief shall be granted in accordance with and until the expiry of the exemption summary information submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014. The expiry of the exemption notification shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette

(1) Tax on demonstrably taxed electricity which a company in the manufacturing sector has withdrawn for business purposes, excluding those set out in section 9 subsection (2) or section 9 subsection (3), shall, upon application, be remitted, reimbursed or refunded pursuant to subsections (2)–(8) below where the amount of tax in a calendar year exceeds 1,000 euros. Tax relief which is possible pursuant to section 9b shall be deducted in such cases. Tax for electricity which has been withdrawn for the generation of light, heat, cold, compressed air and mechanical energy shall however be remitted, reimbursed or refunded only insofar as the aforementioned products have been demonstrably used by a company in the manufacturing sector. By way of derogation from the third sentence above, tax shall also be remitted, reimbursed or refunded for the case set out in section 9b subsection (1) third sentence. The person eligible for remission, reimbursement or refunding shall be the company in the manufacturing sector which has withdrawn the electricity. Tax relief shall not be granted for electricity which is used for electromobility.

(1a) (repealed)

(2) 90 per cent of tax shall be remitted, reimbursed or refunded in a calendar year, but not more than 90 per cent of the amount by which the tax exceeds the difference between

  1. the employer’s share of pension contributions which results for the company if, in the calendar year for which the application is made (application year), the contribution rate had been 20.3 per cent for general pension insurance and 26.9 per cent for miners’ pension insurance, and
  2. the employer’s share of pension contributions which results for the company if, in the application year, the contribution rate had been 19.5 per cent for general pension insurance and 25.9 per cent for miners’ pension insurance.
    Where the contribution rates for pension insurance are lower in the application year than the contribution rates referred to in the first sentence number 2 above the lower contribution rates shall be decisive for calculating the employer’s share pursuant to the first sentence number 2 above.

(3) Tax shall be remitted, remunerated or refunded pursuant to subsections (1) and (2) above if

  1. the company proves for the application year that it
    a) operated an energy management system which corresponds to the requirements of DIN EN ISO 50001, edition of December 2011 or edition of December 2018, or
    b) is a registered organisation pursuant to Article 13 of Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), repealing Regulation (EC) No 761/2001 and Commission Decisions 2001/681/EC and 2006/193/EC (OJ L 342, 22.12.2009, p. 1), amended by Regulation (EC) No 517/2013 (OJ L 158, 10/06/2013, p. 1), in the applicable version, and
  2. the Federal Government
    a) has determined that at least the target value for a reduction of energy intensity provided for the application year pursuant to the annex to section 10 has been reached; the finding shall be made on the basis of the report which an independent scientific institute has produced as part of monitoring pursuant to the agreement between the Government of the Federal Republic of Germany and German industry on increasing energy efficiency of 1 August 2012 (Federal Gazette, official section, 16/10/2012 B1), and
    b) has announced the finding pursuant to letter a above in the Federal Law Gazette.

Small and medium-sized companies may operate, instead of the energy and environmental management systems referred to in the first sentence number 1 above, alternative systems for the improvement of energy efficiency which correspond to the requirements of DIN EN 16247-1, edition of October 2012; “small and medium-sized companies” shall mean those within the meaning of Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36), in the applicable version.

(4) By way of derogation from subsection (3) above tax shall be remitted, reimbursed or refunded

  1. for the application years 2013 and 2014, where the company proves that it, in the application year or earlier, began to implement an energy management system pursuant to subsection (3) first sentence number 1 letter a above or an environmental management system pursuant to subsection (3) first sentence number 1 letter b above,
  2. for the application year 2015, where
    a) the company proves that it, in the application year or earlier, concluded the implementation of an energy management system pursuant to subsection (3) first sentence number 1 letter a above, or where the company proves that it, in the year 2015 or earlier, was registered as an organisation pursuant to Article 13 of Regulation (EC) No 1221/2009, and
    b) the conditions of subsection (3) first sentence number 2 above are fulfilled.

Subsection (3) second sentence above, shall apply mutatis mutandis to small and medium-sized companies.

(5) Subsection (4) above shall apply to companies which were newly formed after 31 December 2013, on condition

  1. that the year 2013 is replaced by the calendar year of the formation and the years 2014 and 2015 are replaced by the two years following formation, as well as
  2. that the conditions of subsection (3) first sentence number 2 above are fulfilled from the application year 2015 onwards; subsection (6) shall apply mutatis mutandis.

The time of first starting operation shall be regarded as the time of formation. Newly formed companies shall mean only those which were not formed by means of a transformation within the meaning of the Transformation Act of 28 October 1994 (Federal Law Gazette I p. 3210; 1995 I p. 428), which was last amended by Article 2 subsection (48) of the Act of 22 December 2011 (Federal Law Gazette I p. 3044), in the applicable version.

(6) Where the Federal Government determines that the target value for a reduction of energy intensity provided for the application year pursuant to the annex to section 10 has not been reached, the companies shall receive tax relief by way of derogation from subsection (3) first sentence number 2 letter a,

  1. to the value of 60 per cent, where the Federal Government has determined that at least 92 per cent of the target value for a reduction of energy intensity provided pursuant to the annex to section 10 has been reached,
  2. to the value of 80 per cent, where the Federal Government has determined that at least 96 per cent of the target value for a reduction of energy intensity provided pursuant to the annex to section 10 has been reached.

The determination of whether the conditions pursuant to the first sentence number 1 or number 2 above are fulfilled shall be made as part of the Federal Government’s announcement pursuant to subsection (3) first sentence number 2 letter b above.

(7) The evidence pursuant to subsection (3) first sentence number 1 letter a above as well as pursuant to subsection (4) first sentence number 1 and number 2 letter a, first alternative, above shall be provided by the companies by means of

  1. environmental verifiers or environmental verification organisations who, pursuant to the Environmental Audit Act as published on 4 September 2002 (Federal Law Gazette I, p. 3490), as amended by Article 1 of the Act (Federal Law Gazette I, p. 2509), in the applicable version, are entitled to work as environmental verifiers, in their respective area of authorisation, or
  2. conformity assessment bodies which are accredited by the national accreditation agency for the certification of energy management systems pursuant to DIN EN ISO 50001.

(8) The remittance, remuneration or refund shall be granted in accordance with and until the expiry of the exemption information summary submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014. The expiry of the exemption information summary shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(9) All DIN, DIN EN and DIN EN ISO standards that are referred to in this Act have been published by Beuth-Verlag GmbH, Berlin, Germany, and are securely archived at the German National Library.

Information, including personal data and trade and business secrets, which has become known in the course of a taxation procedure can be exchanged between the main customs offices, the transmission network operators, the Federal Network Agency and the Federal Office for Economic Affairs and Export Control, insofar as these bodies require the information in order to perform their statutory tasks as set out in the Renewable Energy Sources Act (Erneuerbare-Energien-Gesetz), the Combined Heat and Power Act (Kraft-Wärme-Kopplungsgesetz), the Energy Industry Act (Energiewirtschaftsgesetz), or pursuant to an ordinance issued on the basis of one of these acts.

The Federal Ministry of Finance shall be authorised, for the purposes of implementing this Act, by means of ordinance,

  1. to redefine the version of the Combined Nomenclature applicable pursuant to section 1 subsection (2) and to adapt the wording of this Act as well as the implementing regulations to the amended nomenclature insofar as this does not result in changes in taxation;
  2. to adopt provisions regarding sections 1–2a in order to safeguard the tax revenue and the equality of tax treatment, to simplify procedures and avoid unwarranted economic burdens, and in doing so in particular
    a) to define the terms “Supplier”, “Final Consumer” and “Autoproducer” by way of derogation from section 2 numbers 1–2,
    b) to define more precisely the terms in section 2a and adopt provisions for the form, content, scope and method of transmission for the reporting obligations as well as special provisions, including deadlines for providing information,
  3. to adopt provisions regarding electromobility (section 2 number 8) to safeguard the tax revenue, to ensure the equality of tax treatment, to simplify procedures and to avoid unwarranted economic burdens, and in doing so in particular
    a) to define more precisely the terms “electric vehicles” and “charging stations” and to define electric vehicles as a category,b) to make provisions for exceptions to the status as supplier in connection with the provision of electricity to electric vehicles and to introduce a reporting obligation for electricity provided or withdrawn for the suppliers or the final consumers,
    c) to make provisions for the granting or cancellation of a licence as well as the other aspects of the attendant licensing procedure or to introduce a notification obligation in connection with the provision of electricity to electric vehicles or for the withdrawal of electricity by electric vehicles,
    d) to make provisions for the granting or cancellation of a licence as well as the other aspects of the attendant licensing procedure for storing electricity in batteries or other storage systems in electric vehicles, to provide for the procedures regarding the chargeability of tax or tax relief and to adopt provisions for the information and evidence required for tax relief; in doing so, it may stipulate that claims to the remission, reimbursement or refunding of tax shall be made within certain deadlines;
  4. to determine the allocation of companies to a section or a class of the classification of economic activities (section 2 numbers 3 and 5);
  5. to determine, in order to safeguard the tax revenue and ensure the equality of tax treatment, more precisely the granting or cancellation of a licence pursuant to section 4, the other aspects of the attendant licensing procedure and the procedure for lodging guarantee;
  6. to provide, in order to simplify procedures, that the supplier shall be able to procure electricity as the final consumer within the meaning of section 5 subsection (1) first sentence and to adopt the necessary provisions for this;
  7. to adopt rules of procedure regarding section 8, in particular with regard to the declaration of tax, the calculation and payment of the tax as well as the calculation and assessment of the monthly prepayments;
  8. to adopt provisions regarding section 9 to ensure the equality of tax treatment, to simplify procedures and to avoid unwarranted economic burdens, and in doing so in particular
    a) to define more precisely the conditions for the tax-privileged withdrawal of electricity, including the terms, as well as to determine the granting and cancellation of a licence and the other aspects of the attendant licensing procedure and to generally grant the licence. To this end, it may decree that the tax shall be chargeable to the licence holder where the conditions for the tax privilege are not or are no longer fulfilled, and to determine the necessary procedure for this;
    b) to provide for tax relief in place of the tax privilege through remission, reimbursement or refunding of the tax and to determine the necessary procedure for this as well as provisions regarding the information and evidence, including the storage thereof, which are necessary for tax relief. To this end, it may decree that the claim to remission, reimbursement or refunding of the tax must be made within certain deadlines;
    c) to provide that holders of licences for the tax-privileged withdrawal of electricity, who also withdraw the electricity for other purposes or withdraw and provide the electricity to third parties, may, upon application, pay tax on the electricity withdrawn for other purposes or the electricity supplied to third parties using the difference between the respective tax rates; to this end, it may adopt the necessary provisions for this;
    d) to stipulate in which cases the tax privilege shall be indicated separately on the invoice;
    e) to adopt provisions to determine the monthly or annual utilisation ratio and to define the heat and power cogeneration process and impose obligations pursuant to section 9 on providing evidence of the conditions listed therein on operators of installations;
    f) to adopt more precise regulations regarding the criteria for high efficiency, regarding the calculation and evidence for the utilisation ratio and regarding the main components of high efficiency CPH installations (section 9 subsection (1) number 3) and to impose on the parties involved in the operation of these installations obligations regarding the provision of evidence of the conditions specified therein;8a. to determine, in order to safeguard the equality of tax treatment, to simplify procedures and to avoid unwarranted economic burdens, that the tax privilege pursuant to section 9 subsection (1) number 2 may also be optionally claimed in the form of standard rates based on the respective installation’s gross electricity production; in this, the Federal Ministry of Finance may differentiate according to the form of energy used and according to the size and type of electricity generation installation.
  9. to waive, in order to ensure the equality of tax treatment, the requirement for exclusivity in section 2 number 7 in the case of electricity generated from landfill gas, sewage gas, or biomass where the addition of other energy sources is absolutely essential from a technical perspective. To this end, it may determine that the electricity generated from the other added energy sources may not be withdrawn tax-exempted pursuant to section 9 subsection (1) number 1, and adopt provisions on determining and on the procedure for proving the electricity generated from the other energy sources;
  10. to define more precisely, in order to safeguard the tax revenue and ensure the equality of tax treatment, the conditions for tax relief pursuant to sections 9a–10, including the terms, and to determine the procedure for tax relief as well as to adopt measures regarding the information and evidence required for the purposes of tax relief. To this end, it may decree, in order to simplify administrative procedures, that the entitlement to the remission, reimbursement or refunding of the tax must be exercised within certain deadlines;
  11. to adopt provisions, in order to safeguard the tax revenue and ensure the equality of tax treatment, on calculating quantities of electricity relevant to taxation and, in the process, in order to simplify procedures, to permit the tax debtor to estimate quantities insofar as an exact calculation would only be possible at unreasonable expense;
  12. to adopt provisions in order to implement tax exemptions pursuant to
    a) Article XI of the Agreement of 19 June 1951 between the Parties to the North Atlantic Treaty regarding the Status of their Forces (Federal Law Gazette 1961 II p. 1183, 1190), in the applicable version, and articles 65 to 67 of the Agreement of 3 August 1959 to Supplement the Agreement of 19 June 1951 between the Parties to the North Atlantic Treaty regarding the Status of their Forces with respect to Foreign Forces Stationed in the Federal Republic of Germany (Federal Law Gazette 1961 II p. 1183, 1218), in the applicable version,
    b) article 15 of the Agreement of 13 March 1967 between the Federal Republic of Germany and the Supreme Headquarters Allied Powers Europe on the special conditions applicable to the establishment and operation of International Military Headquarters in the Federal Republic of Germany of 13 March 1967 (Federal Law Gazette 1969 II, p. 1997, 2009), in the applicable version,
    c) Articles III–V of the Agreement of 15 October 1954 between the United States of America and the Federal Republic of Germany Concerning Tax Relief to be Accorded by the Federal Republic to United States Expenditures in the Interest of Common Defense (Federal Law Gazette 1955 II, p. 821, 823), in the applicable version.
  13. to make supplementing provisions in order to implement the publication, information and transparency obligations under EU law for granting state aid which arise from the implementing regulations of the Council on the basis of Article 109 of the Treaty on the Functioning of the European Union, regulations of the Commission on the basis of Article 108 (4) of the Treaty on the Functioning of the European Union as well as decisions, frameworks, guidelines and statements of the Commission relating to Articles 107–109 of the Treaty on the Functioning of the European Union, and in doing so make provisions on the following:
    a) to determine the reporting obligations including the procedure to collect the required information from the beneficiaries,
    b) to oblige the beneficiaries to provide proof that the legal conditions for aid are met,
    c) to make provisions on the method to be used for the data to be transmitted pursuant to letters a–b,
    d) to determine the details for the form, content, scope, processing, use and storage of the data to be transmitted pursuant to letters a–b,
    e) to make provisions on the sharing and disclosure of the data to be transmitted pursuant to letters a–b,
    f) to make provisions concerning the responsibility for receiving, processing, using and sharing the data to be transmitted pursuant to letters a–b,
    g) to ensure and provide for adherence to the obligations set out in the supplementing provisions as part of fiscal supervision.
  14. to adopt provisions with regard to tax benefits for international bodies and its members in order to safeguard the tax revenue, to ensure the equality of tax treatment, to simplify procedures and to avoid unwarranted economic burdens, and in doing so in particular
    a) to define more precisely the conditions for tax exemptions, including the terms, as well as to determine the tax exemption procedure and to provide for obligations regarding the supply, procurement, and use of electricity,
    b) to define more precisely the conditions for granting tax relief, including the terms, and to determine the procedure for tax relief as well as to adopt provisions regarding the information and evidence, including the storage there
    of, which are necessary for tax relief, and to determine that tax relief shall be claimed within certain deadlines,
    c) to provide for tax to become chargeable when electricity is supplied to non-tax-privileged persons and to determine the procedure required for this, including the tax collection procedure, as well as to determine that the tax declaration must be submitted within certain deadlines,
  15. to permit, in agreement with the Federal Ministry of the Interior, as an alternative to the qualified electronic signature, another secure procedure which guarantees the authenticity, the confidentiality and the integrity of the electronic data set to be transmitted. Section 87a subsection (6) second sentence of the Fiscal Code shall apply accordingly. The ordinance may provide for exceptions from the obligation to use the procedure permitted pursuant to the first sentence above. The transmission of data may be determined in the ordinance through reference to publications by expert bodies,
  16. to determine, in order to simplify the procedure, that remote data transmission is mandatory or possible for the partial or full transmission of tax returns or other declarations, tax declarations, applications, notifications, statements, and evidence as provided for by this Act or by ordinances adopted on the basis of this Act or for any other data which are required for the procedure or in order to fulfil the publication, information and transparency obligations under EU law pursuant to number 13 above, and in doing so to make provisions on the following:
    a) the conditions for the application of the remote data transmission procedure,
    b) details regarding the form, processing and storage of the data to be transmitted,
    c) the method of data transmission,
    d) responsibility for receiving the data to be transmitted,
    e) the obligations of third parties to cooperate and their liability if, as a result of the data being incorrectly collected, processed or transmitted, taxes are evaded or tax advantages are obtained,
    f) the liability of the sender of the data for tax evasion or for tax advantages which are wrongfully obtained when the sender of the data failed to verify the contracting party’s identity,
    g) the scope and the form of the special obligations to file tax returns needed for this procedure which are required of the taxpayer or of the applicant.

A secure method which authenticates the sender of the data and guarantees the confidentiality and integrity of the data set transmitted electronically shall be used for the data transmission. The transmission of data may be determined in the ordinance through reference to publications by expert bodies.

To this end, it may decree that in the case of misuse, tax shall be chargeable for all parties involved.

(1) The Federal Ministry of Economic Affairs and Energy shall be authorised, in agreement with the Federal Ministry of Finance and the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, by means of ordinance, without the consent of the Bundesrat, to adopt executing provisions regarding section 10 subsections (3), (4) and (7) via the Federal Office of Economics and Export Control, the national accreditation agency and the authorisation body pursuant to section 28 of the Environmental Audit Act.

(2) It may be determined, by means of ordinance pursuant to subsection (1) above,

  1. that small and medium-sized companies may also operate alternative systems with specified components for the improvement of energy efficiency other than the alternative systems referred to in section 10 subsection (3) second sentence,
  2. which already standardised or otherwise substantiated systems may be operated as systems within the meaning of number 1 above,
  3. which requirements for the content of not yet standardised or otherwise substantiated systems pursuant to number 1 above shall be imposed, on condition that recognition of these systems or of the standardised requirements for such systems must be carried out by one of the bodies referred to in subsection (1) above, and
  4. how compliance with the requirements of section 10 subsection (3) first sentence number 1 and section 10 subsection (4) first sentence numbers 1 and 2 letter a and, where applicable, compliance with the requirements of the ordinance pursuant to numbers 1 to 3 above is to be proven by the bodies pursuant to section 10 subsection (7).

(3) Arrangements pursuant to subsection (2) number 4 above shall cover in particular

  1. requirements for the furnishing of evidence by the bodies referred to in section 10 subsection (7),
  2. the requirements for the accreditation or authorisation of the bodies referred to in section 10 subsection (7) and provisions regarding the monitoring thereof including the necessary information rights, access rights and rights to issue instructions, insofar as they are not covered by the existing accreditation and authorisation arrangements, as well as
  3. the powers of the bodies referred to in section 10 subsection (7) to enter business premises and storage facilities as well as means of transport during hours of operation, insofar as this is necessary for monitoring or inspections.

(4) In order to implement this Act and the Ordinance pursuant to subsection (1), the Federal Ministry of Economic Affairs and Energy shall be authorised, in agreement with the Federal Ministry of Finance and the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, by means of ordinance without the consent of the Bundesrat, to stipulate that findings and information potentially affecting the validity of evidence pursuant to section 10 subsections (3), (4) and (7) may be transmitted and to make provisions on the following:

  1. the transmitting entities,
  2. the type of findings and information to be transmitted,
  3. the conditions under which findings and information may be transmitted,
  4. the method of transmission of the findings and information,
  5. the responsibility for receiving the findings and information to be transmitted.

(1) Ordinances which are adopted on the basis of authorisations contained in this Act shall not require the consent of the Bundesrat.

(2) The Federal Ministry of Economic Affairs and Energy and the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, shall adopt, in agreement with the Federal Ministry of Finance, the general administrative provisions for the entities pursuant to section 10 subsection (7) in order to implement the ordinances pursuant to section 12.

(1) An administrative offence shall be deemed to be committed by any person who intentionally or recklessly contravenes an ordinance pursuant to section (11) number 13 letters a–c or letters a–d, or an enforceable order on the basis of such an ordinance, insofar as the ordinance refers to this provision on fines for a specified offence.

(2) The administrative offence may be punished with a monetary fine of up to 5,000 euros.

(3) The administrative authority within the meaning of section 36 subsection (1) number 1 of the Administrative Offences Act shall be the main customs office.

(1) Licences granted pursuant to section 9 subsection (4) in combination with section 9 subsection (3) of this Act in the version applicable on 31 December 2010 and authorisations granted pursuant to section 16 subsection (1) of the Electricity Duty Implementing Ordinance in the version applicable on 31 December 2010 to the holders of such licences shall expire at the close of 31 December 2010.

(2) Section 10 in the version applicable on 31 December 2012 shall continue to apply to electricity which was used by 31 December 2012.

(3) Licenses that are required pursuant to section 9 subsection (1) numbers 1 and 3 of this Act in the version applicable as of 1 July 2019 shall, as of 1 July 2019, also be deemed to have been granted, subject to revocation, without an application for a licence pursuant to section 9 subsection (4) if the conditions pursuant to section 9 subsection (1) numbers 1 and 3, are fulfilled and subject to the second sentence. The first sentence applies only if the application for a licence pursuant to section 9 subsection (4) is submitted by 31 December 2019.

Target values for the reduction of energy intensity to be reached

(Source: Federal Law Gazette I, 2012, 2444)

Application year

Reference year

Target value

2015

2013

1.3 %

2016

2014

2.6 %

2017

2015

3.9 %

2018

2016

5.25 %

2019

2017

6.6 %

2020

2018

7.95 %

2021

2019

9.3 %

2022

2020

10.65 %

The following definitions shall apply when defining the target value:

  1. The target value shall designate the percentage by which the energy intensity falls in the reference year relevant to the application year compared with the base value. The base value shall be the average annual energy intensity in the years 2007 to 2012.
  2. The energy intensity shall be the quotient of the temperature-adjusted and cyclically-adjusted overall energy consumption and the total amount of the inflation-adjusted gross output. The temperature-adjusted and cyclically-adjusted overall energy consumption and the inflation-adjusted gross output shall be calculated pursuant to the procedure and calculation method specified in the agreement between the Government of the Federal Republic of Germany and German industry on increasing energy efficiency of 1 August 2012. The energy intensity shall be stated using the reference unit of GJ/1,000 euros of gross output.
  3. The target values for the application years 2019 to 2022 shall be reviewed within the scope of an evaluation in the year 2017. In the event of an adjustment, the annual increases shall not be lower than the increases of the target value for the reference year 2016.