Apply for relief from the electricity tax for companies

In certain cases, your company in the manufacturing industry or in forestry and agriculture can be relieved of the electricity tax. You must submit an application for this.

Electricity tax is a consumption tax levied on electricity. Electricity supply companies have to pay the tax and are thus the tax debtors along with self-suppliers (and in exceptional cases also final consumers).

In some cases it is possible that companies

  • of the producing industry and
  • agriculture and forestry

be relieved of the electricity tax. In this case, the companies can apply for a waiver, refund or reimbursement of the tax.

There are 3 types of relief available to companies in the above industries:

1. tax relief for certain processes and procedures.

  • As a manufacturing business, you can claim a refund or rebate of electricity tax if you can prove you used taxed electricity for certain processes and procedures. These include, for example:
    • the electrolysis,
    • the manufacture of glass and glassware,
    • the manufacture of ceramic products,
    • the production and processing of metals, or
    • chemical reduction processes.
  • You can find a complete list of all the uses for which relief is available on the website of the customs administration.
  • You calculate the amount of relief in the application itself. This depends on the tax incurred in the relief period.

2. tax relief for companies in the manufacturing industry and in agriculture and forestry

  • As a company in the manufacturing industry or in agriculture and forestry, you can apply for tax relief for electricity that you have verifiably taxed if you have used it for business purposes.
  • The tax relief amounts to EUR 5.13 per megawatt hour and is only granted if the relief amount exceeds EUR 250.00 in the calendar year.
  • Exception: No tax relief is granted for electricity that you use for electromobility.

3. tax relief for companies in the manufacturing industry in special cases (Spitzenausgleich)

  • Companies in the manufacturing sector can apply for tax relief on electricity that was withdrawn for business purposes and on which tax was demonstrably paid.
  • The tax is waived, refunded or reimbursed if it exceeds the amount of EUR 1,000 per calendar year.
  • The amount of the relief depends on the tax incurred in the accounting period.
  • If you apply for this relief, you must prove that your company is working with a system to improve energy efficiency or, as a new company, has at least started to introduce such a system. There are simplifications for small and medium-sized businesses.
  • Exception: no tax relief is granted for electricity you use for electric mobility.

For electricity used to generate light, heat, cold, compressed air and mechanical energy, tax relief is only granted if it can be proven that the products mentioned are used by a company in the manufacturing sector or a company in agriculture and forestry. However, companies that produce compressed air and supply it in pressure cylinders or other containers are exempt. These companies do not necessarily have to supply the compressed air to manufacturing or agricultural or forestry companies in order to qualify for tax relief.

  • Please attach the following documents to the "Application for Tax Relief for Certain Processes and Procedures":
    • Form 1402 "Description of economic activities
    • a declaration of operation
  • Please attach the following documents to the "Application for Tax Relief for Businesses":
    • Form 1402 "Description of economic activities
    • Form 1139 "State Aid
    • If the useful energy generated was not used by the own company:
      • Form 1456 "Self-declaration of the user of useful energy" (must be submitted for each user company)
      • A statement allocating the amount of electricity used for the production of useful energy to each of the other enterprises.
  • Please attach the following documents to the "Application for Tax Relief in Special Cases (Spitzenausgleich)":
    • Form 1402 "Description of Economic Activities
    • Form 1449 or 1449A, 1449B, 1458, 1459 as evidence of an energy management, environmental management or alternative system.
    • In addition to Form 1449, small and medium-sized enterprises (SMEs) must submit a "self-declaration" in accordance with an official form (Form 1458 or 1459).
    • Form 1139 "State aid
    • If the useful energy generated was not used by the own company:
      • Form 1456 "Self-declaration of the user of useful energy" (must be submitted for each user company)
      • A statement allocating the amounts of electricity withdrawn for useful energy production to each of these other entities.
  • Forms: yes
  • Online procedure possible: no
  • Written form required: yes
  • Personal appearance required: no

Related Links

  • Form 1452 "Application for Tax Relief for Certain Processes and Procedures".
  • Form 1453 "Application for tax relief according to § 9b StromStG".
  • Form 1450 "Application for tax relief according to § 10 StromStG".

Preconditions

  • You can only apply for relief if your company is active in the manufacturing industry or in agriculture and forestry.
  • You have demonstrably paid taxes for the electricity to be relieved.
  • For an "application for tax relief in special cases (Spitzenausgleich)" you must prove that you have an energy management system, an environmental management system or an alternative system for improving energy efficiency or, as a new company, have at least started to introduce such a system. There are simplifications for small and medium-sized enterprises.

Related Links

  • § Section 9 a Electricity Tax Act (StromStG)
  • § Section 9 b Electricity Tax Act (StromStG)
  • § Section 10 Electricity Tax Act (StromStG)
  • Ordinance on the Implementation of the Electricity Tax Act (StromStV)

Related Links

  • Information on the various forms of tax relief on the website of the customs administration
  • Detailed information on tax relief for certain processes and procedures on the website of the customs administration
  • Detailed information on tax relief for companies on the website of the customs administration
  • Detailed information on tax relief in special cases on the website of the customs administration
  • Overview of the conditions for relief from electricity tax on the website of the customs administration

You apply for the relief using forms from the Customs website.

  • Go to the website of the customs administration and download the form that suits you best:
    • Form 1452 "Application for tax relief for certain processes and procedures".
      • Fill out the appropriate form for the respective refund section (for example, for the 2020 refund section: "Application for tax relief for certain processes and procedures (§ 9a StromStG) 2020").
    • Form 1453 "Application for tax relief in accordance with § 9b StromStG".
    • Form 1450 "Application for tax relief according to § 10 StromStG".
  • You can fill out the forms on your computer.
  • Fill in your form, enclose all other necessary documents and send them by post to your main customs office.
  • The main customs office will check your application.
  • The relief will be credited to your account. In the case of tax relief for companies in special cases, you will receive a notice from the main customs office. For the other types of relief, you will only receive a notice if there are discrepancies in the processing of the application.

The main customs office from whose district you operate your business is responsible. For companies operating from a location outside the German tax territory or for persons not resident in the German tax territory, the main customs office in whose district you first appear for tax purposes is locally responsible.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
14.04.2021