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Basics Electricity and Energy Tax

Electricity and energy taxes are among the special indirect taxes on consumption

The tax is generally incurred as a result of a real act, e.g. the withdrawal of electricity from the supply network, irrespective of any underlying legal transaction. The energy tax covers energy products such as coal, gasoline, diesel, natural gas, but also other products if they are intended as fuel or heating fuel. Ultimately, such goods are to be subject to taxation which are supplied to the economic cycle in the tax territory of the FRG and are used or consumed. Corresponding legal norms are the Electricity Tax Act (StromStG) and the Energy Tax Act (EnergieStG).


In the overall production process of a company, electricity and energy taxes can represent a not inconsiderable cost factor, but there are numerous possibilities for optimizing the tax burden. However, this also entails extensive obligations in terms of tax application and compliance with a thoroughly complex and frequently changing set of regulations.


The German legislator has provided tax relief for companies in the form of tax reductions, tax exemptions as well as tax relief. Especially for companies in the manufacturing sector (UdPG), but also for companies with certain processes, it is therefore advisable to make an exact inventory as well as a regular monitoring of the own company processes.


A not insignificant part of the manufacturing companies of the middle class does not (completely) take advantage of the possible tax relief or shies away from dealing with the extensive regulations. We are happy to help you with the comprehensive analysis, procedural issues and compliance with tax regulations. Our services include in particular:


  • Communication with the locally responsible main customs office

  • Precise attention to and compliance with application deadlines

  • Obtaining preliminary approvals within the scope of so-called permission reservations, e.g. purchase of electricity from abroad, application of reduced tax rates, tax suspension procedure, tax exemption for electricity for power generation

  • Obligations to notify, e.g. for beneficiary plants

  • Application processes and complete and complete documentation, especially in the area of tax relief and peak balancing, in order to comply with the recording and verification obligations

  • Preparation of operating and process descriptions, as well as economic activity, e.g. as a verification requirement for UdPG qualification

  • Establishment of a tax compliance management system, e.g. for checking the supplier status as well as the possible exemptions

  • Monthly / annual tax declarations; generally via the Internet Excise and Transfer Tax Application (IVVA) of the customs administration

  • Accompaniment and support in tax suspension procedures in connection with

    • Tax warehouses, e.g. obligation to keep a stock ledger

    • Tax suspension transport procedures, e.g. electronic movement and control system EMCS (Excise Movement and Control)

In addition, regular reporting obligations under the Energy Tax and Electricity Tax Transparency Ordinance (EnStransV) and a self-declaration on state aid must be observed in the area of electricity and energy taxes.

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