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Generic Tax Name Nuclear fuel tax
Tax name in the national language Kernbrennstoffsteuer
Tax name in English Nuclear fuel duty
Member State DE-Germany
Tax in force since 2011/01/01
If abolished, date on which the tax ceases to apply 2016/12/31
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other
Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other
Social security contribution Employers
Employees
Other
 
Legal base

Nuclear Fuel Duty Act dated 2010/12/08 (Federal Law Gazette 2010 I p. 1804)
 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Federal Republic of Germany
 
Taxpayers

Operators of nuclear power plants
 
Tax object and basis of assessment

Nuclear fuel duty is an excise duty charged on nuclear fuel (uranium 233, uranium 235, plutonium 239, plutonium 241) which is used for the commercial generation of power.
 
Deductions, Allowances, Credits, Exemptions

The duty will not arise out of the replacement of verifiable defective fuel rods.
 
Rate(s) Structure

The rate is € 145 per gram of nuclear fuel.
 
Tax due date

Principally, the duty is due on the 25th day after the end of the calendar month in which it accrued.
 
Tax collector

The duty is collected by the Main Customs Office. The revenue accrues to the Federation.
 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments

Classification according to Taxation Trends in the European Union - 2012 edition, Annex B, p. 22 (online-version)
 
Tax revenue
ESA95 code d29fb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,732.00 EUR 0.06
2011 769.00 EUR 0.03

Comments

Although the Nuclear Fuel duty (implemented as of 1 January 2011) is an excise duty (regularly classified as d214), it is regarded as a production levy (d29) in terms of ESA95.