• you are active in the primary production of agricultural products and receive aid of more than EUR 60,000 per year, or
• you are engaged in fishing or aquaculture and receive aid of more than 30,000 EUR per year, or
• you are engaged in other activities and receive aid of 200,000 EUR per year or more.

Tax exemptions with the obligation to report:

Tax exemption for

• gaseous biofuels and bioheating fuels
• Plants with a nominal electric power of more than 2 megawatts from renewable energy sources for pure self-consumption or self-consumption,
• Plants from renewable energy sources or high-efficiency CHP plants, in each case with a nominal electrical output of up to 2 megawatts and withdrawal for own consumption or output to end consumers in the spatial context.

Tax reductions for:

• beneficiary plants for electricity generation or combined heat and power (CHP),
• cargo handling in seaports,
• transport by trolley buses or railroads,
• shore-side electricity supply to ships.

Tax relief with reporting requirements for:

• Own consumption
• partial tax relief for the combined production of power and heat
• full tax relief for the combined production of power and heat
• companies for business purposes (energy tax)
• companies in special cases
• local public transport
• Enterprises in agriculture and forestry (gas oil)
• Companies in agriculture and forestry (biofuels)
• Businesses for operational purposes (electricity tax)
• Waiver, refund or compensation in special cases
• Electricity from renewable energy sources
• electricity from high-efficiency cogeneration plants
• shore-side electricity supply for ships

There are no clues or specifics.