1.1. Contact organisation
Federal Statistical Office of Germany
1.2. Contact organisation unit
Monetary Environmental-Economic Accounts (G25)
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Graurheindorfer Str. 198, 53117 Bonn
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
29 April 2024
2.2. Metadata last posted
29 April 2024
2.3. Metadata last update
29 April 2024
3.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents. In addition, the government revenue from European and national emission trading schemes (part of energy taxes) is distributed by economic activity.
3.2. Classification system
Environmentally related taxes are broken down by:
A. type of environmental tax,
B. sector/industry of tax payer.
A. Classification according to type of environmental tax
For analytical purposes, the environmentally related taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmentally related taxes by economic activity
Environmentally related tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2),
• households as consumers,
• non-residents,
• not allocated (impossible to be allocated to one of the categories mentioned above).
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
Environmentally related taxes are part of Environmental-Economic Accounts (EEA), which constitute satellite accounts to National Accounts. Consequently, only payments that are identified as taxes in the National Accounts can be reported as environmentally related taxes whereas other types of payments to government are not considered.
The environmentally related taxes are consistent with the concepts and definitions of the European System of National Accounts (ESA 2010) and the System of Environmental-Economic Accounting Central Framework (SEEA CF) as well as far as applicable the European guidelines as laid down in 'Environmental taxes - A statistical guide - 2024 edition'. An environmentally related tax is defined as "a tax whose tax base is a physical unit (or a proxy of it) of something that has a proven, specific negative impact on the environment and which is defined in ESA 2010 as a tax".
3.5. Statistical unit
Data refer to environmentally related taxes collected by the national government and payable by the different economic units.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents (domestic concept).
3.7. Reference area
Germany
3.8. Coverage - Time
Environmental tax revenue broken down by:
A. type of environmental tax: 1995-2023;
B. economic activity: 2008-2023
3.9. Base period
Not applicable.
Million National Currency (MNAC), here million EUR.
The data refer to calendar years.
6.1. Institutional Mandate - legal acts and other agreements
European basis law: EU Regulation no. 691/2011 on European environmental economic accounts of the European Parliament and of the Council of 6 July 2011 in the most recently valid version.
National basic law: is § 3 (1) no. 13 Federal Statistics Act (Bundesstatistikgesetz – BStatG).
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
According to § 16 (1) of the Federal Statistics Act (Bundesstatistikgesetz - BStatG), the Federal Statistical Office of Germany is obliged to keep individual data confidential. This does not apply to individual data with consent for publication or which cannot be assigned to an individual person and/or enterprise, as well as data that is publicly accessible or is aggregated with the data of others. The data basis for environmentally related taxes consists mainly of data that has already been published in other statistics or is publicly accessible and therefore not subject to confidentiality.
7.2. Confidentiality - data treatment
The EEA mainly uses data that has already been published in other statistics or is publicly available.
8.1. Release calendar
First results will be published mid-June.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Statistical authorities independently decide on the timing and content of statistical publications, taking into account the objective of providing complete and up-to-date statistical data. All users have simultaneous and equal access to statistical data.
We do not grant access to users to unpublished data.
Annual
10.1. Dissemination format - News release
Not applicable.
10.2. Dissemination format - Publications
Statistical report "Umweltökonomische Gesamtrechnungen im Überblick" (only available in German), tables: 85421-21, 85421-22, 85421-23 and 85421-24.
Annexes:
Statistical report "Umweltökonomische Gesamtrechnungen im Überblick" (only available in German)
10.3. Dissemination format - online database
GENESIS-Online is the online database of the Federal Statistical Office of Germany. The tables provided can be retrieved free of charge and be adjusted to the individual needs of users. The results can be stored in various formats.
Annexes:
Revenue from environmental taxes: Germany, years, tax type (code 85421-0001)
Revenue from environmental taxes: Germany, years, tax type, economic activities (code 85421-0002)
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable. Since no microdata is collected, no microdata can be provided.
10.5. Dissemination format - other
Further information (e.g. graphics, internet tables and FAQs) are available at Destatis website.
10.5.1. Metadata - consultations
Restricted from publication
10.6. Documentation on methodology
Quality report ETEA (only available in German).
10.6.1. Metadata completeness - rate
Restricted from publication
10.7. Quality management - documentation
Quality report ETEA (only available in German)
11.1. Quality assurance
Through comprehensive quality assurance rights from the statistical production process, we ensure that data is available at the expected high quality. In this context, quality assurance refers to the totality of measures designed to ensure that our products and services achieve the desired quality levels. We regularly inform users about the quality characteristics of our products in our quality reports for the individual statistics.
Systematic and standardized quality assurance is in place both internally and in cooperation with the state statistical offices.
Through its work on systematic and standardized data quality assurance at the national level, the Federal Statistical Office actively participates in the relevant developments within the European Statistical System. The same applies to the further development of the European Statistics Code of Practice and the important manuals and guidelines for implementing the respective recommendations.
Annexes:
Quality manual of the Statistical Offices of the Federation and the Länder (comprehensive version only in German)
Quality manual of the Statistical Offices of the Federation and the Länder (information in English)
11.2. Quality management - assessment
Some data sources are not available until the data have to be delivered to Eurostat. Therefore, missing data has to be estimated. In addition, various checks are performed. If inconsistencies in the data are identified, an exchange takes place with the data owners. In some cases, corrections were possible by the data owner. The following checks are generally performed (on the NACE A*64 level, unless total value checks):
- data completeness,
- comparison with other data sources (physical as well as monetary data), e.g. National Accounts, energy tax statistics, electricity tax statistics,
- change rate from year to year,
- revision rates,
- annual shares,
- visual checking of time series (line chart),
- variation coefficient to identify outliners and level-shifts within a time series,
- investigation of identified outliners.
12.1. Relevance - User Needs
Although user interest in environmentally related taxes is relatively low at the national level, the potential users could be politics (ministries like Federal Ministry for the Environment, Nature Conservation, Nuclear Safety and Consumer Protection (BMUV) and its subordinate authorities), science and media. The main internal user is National Accounts. International users are Eurostat, OECD and IMF.
The user needs of Eurostat are mainly defined in the EU Regulation no. 691/2011. The data requirements are fulfilled.
12.2. Relevance - User Satisfaction
The annual data delivered according to annex II of the EU Regulation 691/20211 is accepted.
12.3. Completeness
Wastewater and water extraction levies are part of D.29h in the NTL, but are currently missing. Other environmentally related levies are no taxes according to the ESA 2010 and therefore not included.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
The overall accuracy is considered to be good.
At present, there are no pollution and resource taxes in Germany. This is largely a result of the current definition of environmental taxes, by which certain taxes and other charges are excluded per se such as the tobacco tax. The acreage fees and mining royalties to be paid for the exploration and extraction of mineral resources according to Article 30 and 31 of the German Federal Mining Act are also excluded and therefore no resource tax.
The “hunt tax and fishing tax” (included in the NTL) does not refer to a concrete extraction of a specific resource but is a royalty to be paid to hunt or fish in a specific area. It is calculated as a certain percentage of the hunting lease. Thus, it is not based on a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment. Thus, it is no resource tax.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Restricted from publication
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Restricted from publication
13.3.1.1. Over-coverage - rate
Restricted from publication
13.3.1.2. Common units - proportion
Restricted from publication
13.3.2. Measurement error
Restricted from publication
13.3.3. Non response error
Restricted from publication
13.3.3.1. Unit non-response - rate
Restricted from publication
13.3.3.2. Item non-response - rate
Restricted from publication
13.3.4. Processing error
Restricted from publication
13.3.5. Model assumption error
Restricted from publication
14.1. Timeliness
t+16 months
14.1.1. Time lag - first result
First results will available at t+16 months after the end of the reference year, but are provisional. These first results are usually published two months later.
14.1.2. Time lag - final result
Final results will be available at t+60 after the end of the reference year. However, data may still be revised after t+60 when revisions of the data sources occur or when there are changes or improvements in the methodology applied.
14.2. Punctuality
The data will be transmitted to Eurostat on time, in accordance with the deadline set by Regulation (EU) no. 691/2011 of the European Parliament and of the Council.
14.2.1. Punctuality - delivery and publication
Restricted from publication
15.1. Comparability - geographical
The data is geographically comparable. All taxes are federal taxes. Their legal basis applies to Germany as a whole.
In principle, the data is also comparable across EU Member States. However, taxes differ from one Member State to another. The number of environmentally related taxes as well as their legal requirements may vary. Taxes that sound similar can also differ, at least in their tax rates.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Restricted from publication
15.2. Comparability - over time
Changes in the basic statistics (e.g., the underlying classifications, target population, characteristics, or periodicity) or the presence of recent, more complete, or less detailed data material may result in changes of the EEA and its results. Where possible, this will be considered for the entire time series.
15.2.1. Length of comparable time series
Total values: 1995-2023.
15.2.2. Comparability - over time detailed
| Tax type |
Tax name |
Reference periods |
Reasons for breaks |
|---|---|---|---|
| Energy taxes |
Energy tax |
2014-2018 |
Non-residents: Data used to calculate the non-residentsf (physical energy flow accounts) is subject to a revised calculation method. |
| Energy taxes |
Energy and electricity tax, |
2019-2021 |
Data sources and calculation method changed. Integration of three surcharges (Renewable Energy surcharge, Combined Heat and Power Act surcharge and Offshore grid surcharge) in accordance to the NTL of National Accounts. The EEG surcharge was abolished as of July 1, 2022. |
| Energy taxes |
Contribution to the German National Petroleum Stockpiling Agency |
Since 2019 |
Data sources and calculation method changed. |
| Energy taxes |
Other CO2 taxes (national emissions trading) |
since 2023 |
Data sources and calculation method changed. |
15.3. Coherence - cross domain
In order to ensure comparability with the National Accounts, which account for taxes on an accrual basis, environmentally related taxes within the EEA are also presented on an accrual basis. According to the accrual accounting, taxes are accounted at the time when the tax-based events take place and not when the payments are due or actually made. This is offset by the cash-based tax revenues of the federal government, the federal states and the municipalities, which are recorded at the time of issue. Thus, a comparison with this data is limited.
15.3.1. Coherence - sub annual and annual statistics
Restricted from publication
15.3.2. Coherence - National Accounts
The EEA data are largely compatible with those of the National Accounts, as the EEA was originally conceived as a satellite system to the National Accounts. Accordingly, the same classifications and terms are used, as far as technically and content-wise appropriate and unless international standards specify otherwise.
Reasons for differences to National Accounts are:
- The 2022 edition of the Manual on Government Deficit and Debt (MGDD, chapter 6.5.2) introduce a new accounting principle for carbon taxes. According to this manual, total government revenue for a year is recorded in the year when the permits are surrendered; while in EEA the government revenue is still recorded at the time the environmentally relevant event (emissions) takes place. As the new accounting principle is only for convenience purposes and not compliant with the principles of the SEEA-CF, the EEA deviates from this accounting principle.
- For the electricity surcharges the surcharges paid including later corrections is relevant for EEA independently from the subsidy amount, what is partly in comparison to National Accounts.
- For the electricity tax a different accrual basis is used as most of the tax payers are annual payers, whose monthly advance payments are based on previous year’s data. The final payment for these tax payers has to be made until Ende of June of the following year (2020 to 2022 generous deferment arrangements). However, identical to National Accounts approach is the one-month shift of cash-based tax revenues.
- Minor deviations are due to the unit of measurement in the NTL (rounding differences). Where possible, we use exact than rounded data.
15.3.2.1. Coherence - National Accounts detailed
Energy taxes:
Electricity tax:
Tax revenue has been revised for preceding years. Different accrual basis as most of the tax payers are annual payers, whose monthly advance payments are based on previous year’s data. The final payment for these tax payers is June of the following year. However, identical to National Accounts is the one-month shift in cash-based tax revenues.
ETS CO2 tax:
Different accrual basis: National Accounts use revenue from primary market auctions between January and December of the year before; whereas EEA uses revenue from primary market auctions between May of the reference year and April of the following year (since emission allowances for the calendar year can theoretically be auctioned until the end of April of the following year).
National CO2 tax:
Different accrual basis: National Accounts shift the data by one year, similar to ETS CO2 tax.
Contribution to the German National Stockpiling Agency:
The German National Stockpiling Agency reports on a shifted annually basis from April to March of the following year. Therefore, the respective parts of the total amount are allocated to the appropriate reporting year, according to section 15.3.
15.4. Coherence - internal
The data reported are internally coherent (totals are equal to the sum of the breakdowns).
Since this is an accounting system that uses existing results from primary and secondary surveys as well as from administrative data sources, there is no additional burden for respondents. Costs arise primarily for EEA staff.
17.1. Data revision - policy
In official statistics, a revision refers to the subsequent modification of previously published statistical data. EEA and thus the environmentally related taxes undergo both ongoing revisions and ad-hoc revisions.
Ongoing revisions arise from the fact that the underlying data sources themselves may be subject to revisions. Therefore, during ongoing revisions, the most recent data are used for calculations, even for previous reporting years. Data users can thus rely on the best possible results for analyses and forecasts.
Ad-hoc revisions are necessary, for example, due to changes in the underlying methodology or the classifications used. Other reasons may be that previously used data sources are no longer available and must be replaced by other sources, or that, despite unchanged availability, a more suitable data source has been identified. It is also possible that a particular data source is not available in time for the scheduled publication date. This is temporarily compensated for by estimates, which are subsequently replaced. If revisions are necessary, the revised results will be published no later than the next regular publication date.
17.2. Data revision - practice
Ad-hoc revisions are made for the longest possible period in the event of methodological changes or changes in the availability of the data sources used. Ongoing revisions occur when the data sources required for selected characteristics are not available in time for publication. In this case, missing data are initially estimated and replaced when the respective data source becomes available. Further ongoing revisions are made due to revisions in the data sources used for the calculation.
17.2.1. Data revision - average size
Energy taxes:
- Break in the time series from 2019 onwards due to the integration of three electricity surcharges and the introduction of a new time-adjusted cash approach to the electricity tax. For the reference years 2019 to 2022, the absolute difference in the total amount is between 9.1 billion EUR (2022) and 25.1 billion EUR (2021) in comparison to the data delivery in 2024.
- National accounts are taking effects of Corona in account for the electricity tax, whereas this is not included in EEA.
ETS CO2 taxes:
- No change in the total amount.
Other CO2 taxes:
- Reference years 2021 and 2022: Absolute difference in the total amount is between -9 million EUR (2021) and -7.3 million EUR (2022) due to data revisions in the data source and the deduction of the compensation for double payments (see 18.1.1).
Transport taxes:
- No change in the total amount.
17.2.2. Status of data
Transmitted data for 2008 to 2022 is final. However, data for those years may still be revised when revisions of the data sources occur or when there are changes or improvements in the methods applied. Since new methods were applied for some taxes from 2019 onwards, a general revision of previous years is planned with the next delivery in 2026.
Data for 2023 is considered as provisional.
18.1. Source data
Data is mainly based on data from national accounts, physical energy flow accounts (PEFA), air emission accounts (AEA) and administrative data. For details please see 18.1.1.
18.1.1. Source data detailed
| Tax type |
Tax name |
Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes |
Energy tax |
Total value: Breakdown by payer groups: |
| Electricity tax |
Total value: Breakdown by payer groups: |
|
| Renewable Energy surcharge |
Total value: Breakdown by payer groups: |
|
| Combined Heat and Power Act surcharge |
Total value: Breakdown by payer groups: |
|
| Offshore grid surcharge |
Total value: Breakdown by payer groups: |
|
| Nuclear fuel tax |
Total value: Breakdown by payer groups: |
|
| ETS CO2-tax |
Total value: Breakdown by payer groups: |
|
| Contribution to the German National Petroleum Stockpiling Agency |
Total value: Breakdown by payer groups: |
|
| National CO2-tax |
Total value: Breakdown by payer groups: 2021-2022: Physical Energy Flow Accounts (PEFA) and annex 1 of the Emissions Reporting Ordinance 2022 (EBeV 2022); German Environment Agency reports (supplementary information on emissions factors). 2023 onwards: data from Air Emissions Accounts (AEA) and EU-ETS; exemptions: data for H50, H51 and O84 from Physical Energy Flow Accounts (PEFA) and emission factors according to Emissions Reporting Ordinance 2030 (EBeV 2030); data for non-residents from PEFA combined with the German toll statistics (for further information see 18.5.4). |
|
| Transport taxes |
Motor vehicle tax |
Total value: Breakdown by payer groups: |
| Air traffic tax |
Total value: Breakdown by payer groups: |
|
| Pollution taxes |
None. |
|
| Resource taxes |
None. |
|
18.2. Frequency of data collection
Annual
18.3. Data collection
Secondary statistics
18.4. Data validation
Source data undergo a sequence of checks, mainly for completeness (coverage of reference periods and variables) and consistency (accounting consistency, consistency over time).
If quality is unsatisfactory, consultation with the data owners will be held.
18.5. Data compilation
Not applicable.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax name |
Reference years |
Method for breaking down revenue to payer |
|---|---|---|
| Energy and electricity tax |
2008-2018 |
EEA provide physical data on final energy consumption by the categories “private households” and “other users”. Based on these data environmental tax revenues are allocated within supply and use tables (SUTs) as part of product taxes. |
| Energy tax, electricity tax and surcharges on electricity |
2019-2023 |
Data on final energy consumption attributed to private households and NACE codes from EEA in terajoule are calculated in monetary terms by using the tax rate, heating value and if necessary density value of each relevant energy product. The maximum taxes are then reduced by the tax reliefs. The calculation is performed at the aggregate level A*64 of the NACE Rev. 2. Finally, the total value of each year is assigned using the previously calculated structure. For the last reference year, the data are estimated by applying the structure of previous years to the total value (moving averages of shares). |
| Nuclear fuel tax revenues |
2011-2016 |
Completely allocated to NACE code D35. |
| ETS CO2-tax |
2008-2023 |
Allocation to NACE codes according to the economic activity of resident account holders/aircraft operators (NACE code from national business register); structure of emissions minus allowances allocated is applied on the total value (negative values at unit level are set zero as these units may not have a need to buy emission permits); total value calculated by volume of revenue from primary market auctions between May of the reference year and April of the following year (exception of this rule: revenue from January 2008 to April 2008 was added to the value of the reference year 2008). |
| Contribution to the German National Petroleum Stockpiling Agency. |
2008-2018 |
Completely allocated to NACE code C19. |
| 2019-2023 |
Allocation to NACE codes by using final energy consumption of the four relevant energy products from PEFA. The last reference year is estimated by multiplying the structure of the year before with the total value. |
|
| National CO2-tax |
2021-2022 |
Total tax payment is attributed to payer groups according to estimated emissions. The estimates are based on PEFA results, emissions factors specified in annex 1 of the Emissions Reporting Ordinance 2022 (EBeV 2022), and supplementary information on emissions factors by the German Environment Agency. |
| 2023 |
The estimation is based on data from AEA and EU-ETS emissions; exemptions: data for H50, H51 and O84 from PEFA and emissions factors according to Emissions Reporting Ordinance 2030 (EBeV 2030); data for non-residents from PEFA combined with the German toll statistics (for further information see 18.5.4). |
|
| Motor vehicle tax |
2008-2023 |
Motor vehicle taxes have to be paid annually depending on different characteristics (pollutant class, cubic capacity, CO2 emissions, permissible gross laden weight, trailer weight, etc.) for different kinds of vehicles (passenger cars, lorries, trucks, light commercial vehicles, trailer, motor cycles, etc.).The calculation tool combines the detailed data on tax revenues for different types of vehicles and different classes of tax characteristics as provided by the Federal Ministry of Finance, and the detailed data by kind of vehicles, vehicle characteristics, and 23 owner groups specially compiled by the Federal Motor Transport Authority for EEA-purposes. This data include tax exemptions where relevant. As final step, the tax data calculated for the different vehicle types by 23 owner groups are converted into NACE codes using the national accounts output data. For data calculation according to the economic sectors, information from the business statistics motor vehicle tax of the Federal Ministry of Finance is needed. |
| Air traffic tax |
2011-2023 |
Air traffic tax is paid by passengers only. Distribution is made according to the use structure in SUTs of goods and services for passenger air traffic. Air traffic tax was introduced in 2011. The last reference year is estimated by multiplying the structure of the year before with the total value. |
18.5.3. Compilation of estimations
see 18.5.2.
18.5.4. Compilation of revenue payable by non-residents
Energy tax and national CO2-tax:
In Germany, fuel tourism in road transport is relevant. The quantities used by non-residents are available from the energy accounts separately for petrol and diesel fuel. Estimates are based mainly on this data. For diesel fuel of trucks, the share is replaced by data from the German toll statistics as only the fuel purchased in Germany is relevant for the taxation in comparison to the emissions and energy accounting. From the German toll statistics, the mileage on toll roads in Germany of trucks from countries that are expected to pass through a country with average low diesel prices before entering Germany is compared to the total mileage.
ETS CO2-tax:
The share is calculated from emissions less allowance allocation of non-resident aircraft operators, which is applied to the total value.
18.5.5. Compilation of revenue broken down by payer for years before 2008
Not available.
18.6. Adjustment
The EEA itself does not perform price adjustments; the figures are presented at the respective prices.
Seasonal and calendar adjustments are necessary to compensate for effects during the year that would otherwise complicate comparisons with previous periods. However, the EEA currently only provides annual results. Therefore, seasonal adjustment is neither feasible nor necessary.
Data in the NTL are partly adjusted for the Corona effect (relevant for years 2020 to 2022). The so-called Corona effect considers the special deferral options during the pandemic. Other adjustments for structural effects (e.g. population) are not applied.
18.6.1. Seasonal adjustment
Seasonal and calendar adjustments are necessary to compensate for effects during the year that would otherwise complicate comparisons with previous periods. However, the EEA currently only provides annual results. Therefore, seasonal adjustment is neither feasible nor necessary.
Other environmentally related payments to government (fees and charges) include two forther surcharges, the surcharge for special grid usage (§ 19 StromNEV) and surcharge for disposable loads (§ 18 AbLaV), which have electricity as tax base but are not linked with renewable energy subsidies (data on accrual basis).
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents. In addition, the government revenue from European and national emission trading schemes (part of energy taxes) is distributed by economic activity.
29 April 2024
Environmentally related taxes are part of Environmental-Economic Accounts (EEA), which constitute satellite accounts to National Accounts. Consequently, only payments that are identified as taxes in the National Accounts can be reported as environmentally related taxes whereas other types of payments to government are not considered.
The environmentally related taxes are consistent with the concepts and definitions of the European System of National Accounts (ESA 2010) and the System of Environmental-Economic Accounting Central Framework (SEEA CF) as well as far as applicable the European guidelines as laid down in 'Environmental taxes - A statistical guide - 2024 edition'. An environmentally related tax is defined as "a tax whose tax base is a physical unit (or a proxy of it) of something that has a proven, specific negative impact on the environment and which is defined in ESA 2010 as a tax".
Data refer to environmentally related taxes collected by the national government and payable by the different economic units.
The target population are all production sectors by NACE, households as consumers and non-residents (domestic concept).
Germany
The data refer to calendar years.
The overall accuracy is considered to be good.
At present, there are no pollution and resource taxes in Germany. This is largely a result of the current definition of environmental taxes, by which certain taxes and other charges are excluded per se such as the tobacco tax. The acreage fees and mining royalties to be paid for the exploration and extraction of mineral resources according to Article 30 and 31 of the German Federal Mining Act are also excluded and therefore no resource tax.
The “hunt tax and fishing tax” (included in the NTL) does not refer to a concrete extraction of a specific resource but is a royalty to be paid to hunt or fish in a specific area. It is calculated as a certain percentage of the hunting lease. Thus, it is not based on a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment. Thus, it is no resource tax.
Million National Currency (MNAC), here million EUR.
Not applicable.
Data is mainly based on data from national accounts, physical energy flow accounts (PEFA), air emission accounts (AEA) and administrative data. For details please see 18.1.1.
Annual
t+16 months
The data is geographically comparable. All taxes are federal taxes. Their legal basis applies to Germany as a whole.
In principle, the data is also comparable across EU Member States. However, taxes differ from one Member State to another. The number of environmentally related taxes as well as their legal requirements may vary. Taxes that sound similar can also differ, at least in their tax rates.
Changes in the basic statistics (e.g., the underlying classifications, target population, characteristics, or periodicity) or the presence of recent, more complete, or less detailed data material may result in changes of the EEA and its results. Where possible, this will be considered for the entire time series.
