Taxes in Europe Database v2
Nuclear Fuel Duty Act dated 2010/12/08 (Federal Law Gazette 2010 I p. 1804)
Federal Republic of Germany
Operators of nuclear power plants
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.
The duty will not arise out of the replacement of verifiable defective fuel rods.
The rate is € 145 per gram of nuclear fuel.
Principally, the duty is due on the 25th day after the end of the calendar month in which it accrued.
The duty is collected by the Main Customs Office. The revenue accrues to the Federation.
Classification according to Taxation Trends in the European Union - 2012 edition, Annex B, p. 22 (online-version)
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.