Energy Tax

Privileges with respect to energy tax

Energy tax is one of the main tools the German Federal Administration uses to promote energy efficiency and renewable energies. The German Energy Tax Act [Energiesteuergesetz – EnergieStG], which transposes the European Energy Taxation Directive into national law and has replaced the Mineral Oil Tax Act [Mineralölsteuergesetz – MinöStG], requires in particular businesses of the manufacturing industry and power generation/combined heat and power plants to assume significant tax burdens.

However, these acts also provide for a number of tax privileges. Our lawyers are familiar with the exemptions from tax law and advise clients on whether and to what extent they can use energy products under a tax exemption, whether reduced tax rates apply or whether a form of tax relief needs to be granted. In the latter case, the tax already incurred is remitted, reimbursed or repaid in full as a result.

As a law firm with a focus on customs and excise duty law, we offer advice


on energy tax law matters associated with the manufacturing, storage and transportation of goods


in connection with tax privileges, tax exemption, tax reductions and tax relief


on questions relating to energy tax law compliance


with respect to audits by the main customs office


in connection with proceedings before fiscal courts


On equal terms with the authorities

Thanks to our many years of advisory work on all aspects of customs and foreign trade law, we have regular contacts with customs authorities. We know the differences in interpretation of the applicable tax laws from region to region and assist you in communicating with the customs authorities. If your rights cannot be enforced in the context of a site audit, we will continue to pursue your rights in appeal and complaint proceedings. In this context, our lawyers have obtained many precedents in energy taxation law before German and international fiscal courts.

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