Electricity and energy taxes

Overview of electricity and energy taxation

• Electricity and energy tax system.
• Points of contact in business operations.

Tax processing in practice

• Identification of taxable items, application of the tax rate including calculation examples.
• Tax accrual and determination of the tax debtor with discussion of various case constellations.
• Identification of potential benefits.

Utilization of tax benefits

• Tax relief for the manufacturing industry (Section 9b StromStG, Section 54 EnergieStG) including status determination, definition of the user, differentiation from third-party consumption and the practice of submitting applications.
• Tax relief for certain processes and procedures (§ 9a StromStG, § 51 EnergieStG) incl. case discussions and practical application.
• Tax exemptions in electricity tax (§ 9 StromStG) incl. authorization procedure and application.
• Tax exemptions in energy tax (§§ 24 ff. EnergieStG).

Special electricity and energy tax features in the generation of electricity

• Registration, notification and permit obligations, including discussion of the relevant forms.
• Benefits for electricity generation including tax exemptions and tax relief for energy products (Sections 28, 53, 53a EnergieStG).

Electric mobility in the electricity tax

• Impact of the power of electricity for electromobility.
• Electromobility and self-generation.
• Integration of service providers.
• Registration and notification obligations.

Best practice in tax processing and practice-optimized tax processing

• Responsibilities and deadline control in electricity and energy tax.
• Preparation and monitoring of external audits by the customs administration.
• The electricity and energy tax in (extra-)judicial appeal proceedings.

The future of energy taxation

• Current developments at European level (revision of the Energy Tax Directive Directive 2003/96/EC).
• Outlook for national legislation