The Energy duty and the Electricity duty are levied in the german tax territory (Federal Republic of Germany excluding the island of Helgoland and the territory of Büsingen).

a) The Energy tax is charged at the producer's level or at subsequent trading levels and is passed on to the consumer in prices. In view of the limited number of liable persons, the duty can be collected with relatively little administrative effort

The Energy tax becomes chargeable when the energy products are removed from the tax warehouse without being subject to any (further) duty-suspension arrangement or withdrawn for use in the warehouse. For natural gas and coal there are different regulations to apply due to the characteristics of these materials.

b) Like other excise duties, electricity duty is destined to be borne ultimately by the consumer. In order to minimise the administrative effort, liability for the duty is thus generally attached to the supplier, who can then pass on the duty to the consumer by way of the price. The law designates the supplier as the person who supplies electricity to others. The supplier's duty liability arises when the final user withdraws the electricity supplied from the grid or when the supplier himself withdraws electricity for his own use.

Own generators are also liable for duty. Duty is payable when electricity is withdrawn for own use by the generator.

Final users are themselves liable for duty if they purchase electricity from other countries or withdraw it illicitly from the power grid by electricity abstraction.

Energy tax and Electricity duty are both excise duties regulated by federal statute.

a) Energy tax is charged e.g. on the use of energy products as motor and heating fuel, coal, natural gas, liquid gas and bio-fuel.

The Energy Duty Law also incorporates a number of exceptional arrangements on the use of energy products as motor and heating fuel aimed at promoting environmentally friendly energy sources and means of transport. Concessions are also made to business enterprises to avoid putting them at a disadvantage in relation to foreign competitors.

Precise differentiation between dutiable and non-dutiable products is ensured throughout the EU with reference to the Combined Nomenclature, in which the different categories are precisely classified and described.

b) Electricity duty is payable on electric current (electrical energy/Code TARIC 2716) when electricity is withdrawn from the supply grid. At the time of withdrawal electricity as a product is released for free circulation and is simultaneously consumed. Electricity duty differs from all other excise duties in that use and release for free circulation fall together on account of the nature of the dutiable product. Accordingly, Electricity Duty Law doesn't include any provisions on tax warehouses or on the movement of electricity under duty suspension.

a) To promote environment-friendly sources of energy and means of transport for certain intended purposes (e.g. energy production and for certain enterprises) there are various tax preferences (allowances or exemptions of the energy tax) and tax reliefs (abatements or refunding of the energy duty) stated in the Energy Duty Law.

b) Electricity generated exclusively from renewable sources and taken for use from a power grid or a line supplied exclusively with electricity from such sources ("green power" grids) is exempt from electricity duty. Renewable energy sources comprise wind power, solar energy, geothermal energy, landfill gas, sewage gas and biomass as well as hydroelectric power from power stations with a generation output not exceeding 10 megawatts.

Electricity withdrawn for the purpose of electricity generation is also exempt from duty. Electricity generated in plants with a rated output not exceeding two megawatts is not generally subject to duty if the electricity is used by the generator in a specific proximity or made available to others for use in a specific proximity. There are also special arrangements for generating equipment in ships and aircraft and for emergency power generating plant.

Electricity used to operate rail vehicles and trolley buses is dutiable at only € 11.42 per megawatt-hour, which is roughly 50 % of the standard rate, with the aim of improving the competitive position of rail as an environmentally sound transport option and of public short-haul passenger transport.

A reduced rate of only 75 % of the standard rate applies to producing sector enterprises and to agricultural and forestry undertakings where the annual electricity duty charge exceeds € 1,000. Producing sector enterprises are also entitled to an additional claim to refund determined on the one hand by the electricity duty charge and on the other by the relief afforded by the reduction of the employer's share of pension insurance contributions. Classification as producing sector enterprises or agricultural or forestry undertakings is on the basis of the structural business statistics of the Federal Statistical Office, 2003 edition (WZ 2003).Appropriate relief also applies to workshops for the disabled and for local authority enterprises that are active in the producing sector or as agricultural or forestry undertakings.

a)Energy tax:

-Energy products (other than natural gas and coal): basically the tax is due on the 10th of the second month that follows on the month of the emergence of the tax.

-Natural gas: the tax is due on the 25th of the month that follows on the month of the emergence of the tax.

-Coal: the tax is due on the 25th of the month that follows on the month of the emergence of the tax.

b)Electricity duty:

The person liable for duty must file a duty return (generally either on a monthly or yearly basis) in which the duty is self-calculated.

In case of a monthly tax computation the duty must be declared for each calendar month by the 15th calendar day of the following month and must be paid by the 25th calendar day of that month.

If yearly returns are filed, the person liable for duty must make monthly prepayments towards the expected duty liability in each case up to the 25th calendar day of the following month. The duty liability for the calendar year must then be declared by 31 May of the following year and paid by 25 June of that year after deduction of the previous monthly prepayments.

Energy tax and electricity duty are collected by federal customs. The revenue accrues to the Federation.

1st serial of figures:  Energy tax   ESA 95 code d214ab (data basis January 2015)

2nd serial of figures: Electricity duty  ESA 95 code d214aa (data basis January 2015)