Tag Archive for 'StromStG'

BFH: Utilities Subject to Electricity Tax Despite Inability of Final Customers to Pay

In a judgement handed down in December 2013, but published recently, the Federal Fiscal Court (BFH) ruled that utilities remain subject to the electricity tax even if their customers are unable to pay to the electricity bill (comprising the electricity tax) due to insolvency or death.

Continue reading ‘BFH: Utilities Subject to Electricity Tax Despite Inability of Final Customers to Pay’

Economics Ministry Presents Draft Ordinance Detailing Requirements for Tax Break under StromStG and EnergieStG

The Federal Ministry of Economics and Technology has sent out a draft “Ordinance on Systems Improving Energy Efficiency in Connection with Tax Relief from the Energy Tax Act (EnergieStG) and Electricity Tax Act (StromStG) in Special Cases” (SpaEfV) to trade associations. They are asked to comment until 21 June 2013.

Continue reading ‘Economics Ministry Presents Draft Ordinance Detailing Requirements for Tax Break under StromStG and EnergieStG’

Chancellor Merkel Says No to Plans for Electricity Input Tax

A number of papers report that Chancellor Angela Merkel herself stopped plans to introduce a second electricity tax in the form of an electricity input tax levied on the electricity generation based on fossil energy sources. This comes very shortly after Rheinische Post reported such plans.

Continue reading ‘Chancellor Merkel Says No to Plans for Electricity Input Tax’

Government Allegedly Plans to Introduce Electricity Input Tax

The German government reportedly plans to introduce a second electricity tax in the form of an electricity input tax.  In that context, it plans to revoke a tax exemption included in the Electricity Tax Act (Stromsteuergesetz – StromStG) pertaining to the generation of electricity. In return, the tax privileges for energy intensive companies pursuant to the Electricity Tax Act shall not be cut as drastically as previously envisaged, writes Rheinische Post (RP).

Continue reading ‘Government Allegedly Plans to Introduce Electricity Input Tax’

Plans to Increase Energy and Electricity Tax

In an effort to reduce subsidies, the finance ministry is planning to reduce electricity and energy tax reductions, Frankfurter Allgemeine Zeitung (FAZ) reports. According to the paper, the finance ministry has sent a draft bill amending the Electricity Tax Act (Stromsteuergesetz – StromStG) and the Energy Tax Act (Energiesteuergesetz – EnergieStG) to the other ministries involved.

Continue reading ‘Plans to Increase Energy and Electricity Tax’

Contracting Structures to Reduce Energy Taxes Under Criticism

By outsourcing their energy supply to contractors, many German companies benefit from tax breaks with respect to energy taxes like the electricity tax (Stromsteuer) and the mineral oil tax (Mineralölsteuer). The underlying contracting structures are increasingly criticised. Continue reading ‘Contracting Structures to Reduce Energy Taxes Under Criticism’