Electrical and Energy Tax Refund for 2023: Online Application at Customs Extended Until Year-End / Tax Break for Businesses, Farmers, and Individuals Could Be Claimed
In a recent announcement by the Münster Customs Office, details have emerged regarding the process for submitting applications for electricity and energy tax relief in Germany for 2023. This article provides an overview of the application process, eligible entities, required documents, and deadlines.
1. Eligibility
The focus of recent German electricity tax relief measures is on companies and enterprises with significant electricity consumption, particularly those exceeding 12.5 megawatt-hours annually, or with electricity tax liabilities over €250. This includes small and medium-sized enterprises (SMEs) and certain artisanal trades. Households and small businesses were generally excluded from the electricity tax cut in 2023, with relief measures primarily targeting industry and manufacturing sectors.
2. Application Process
Applications or claims for electricity tax relief are typically handled through the Federal Central Tax Office (Bundeszentralamt für Steuern) or relevant local tax offices (Finanzämter). Businesses need to provide proof of electricity consumption and tax liabilities to prove eligibility. The exact procedure can vary by federal state and should follow official guidelines announced by the Federal Ministry of Finance.
3. Deadlines
Specific deadlines for 2023 electricity tax relief claims depend on when the legislation was enacted and communicated. Generally, tax relief related to energy taxes is claimed either during the annual tax return submission or through a specialized application to the tax authorities in the year following consumption. Because this relief applies mainly to 2023 consumption, deadlines likely aligned with the 2023 tax filing period in 2024, but businesses should verify with their local tax office or federal announcements for exact cut-off dates.
4. Required Documents
- Evidence of electricity consumption (e.g., electricity bills or meter readings) exceeding the threshold. - Documentation of electricity tax payments or liabilities. - Business registration details. - Possibly, proof of industry or manufacturing activity. - Completed tax relief application forms as provided by the tax authorities.
5. Energy Price Allowance (Energiepreispauschale)
Separately, there was a one-time Energy Price Allowance (EPP) introduced by the German government, which provided a flat payment (€200 for students, €300 for others) to offset rising energy costs for individuals. This payment was distributed automatically via employers, pension offices, or through the tax return process, and did not require a separate application for most recipients.
For the most accurate and personalized guidance, applicants should consult their local tax office, official government websites, or a tax advisor specializing in energy taxes. Information on relief options and their requirements can be found at www.zoll.de.
Wilma Kraft, head of the tax relief department at Münster Customs, states that many companies, farmers, and private individuals with a CHP or photovoltaic system can benefit from the relief options provided by the Energy or Electricity Tax Act.
Press contact for Münster Customs Office: Verena John, telephone: 0251/4814-1231, email: [email protected], website: www.zoll.de.
Applications for electricity and energy tax relief for the year 2023 can only be submitted until the end of the current calendar year at the customs office. Customs offices nationwide collect and relieve taxes, including electricity and energy tax, tobacco, alcohol, and motor vehicle tax. Around 2.2 billion euros of this was collected by the Münster Customs office.
- Despite the electricity tax cut primarily targeting industry and manufacturing sectors, certain artisanal trades and small and medium-sized enterprises (SMEs) with significant electricity consumption might still be eligible for electricity tax relief in Germany.
- In the application process for electricity tax relief, businesses are required to submit proof of electricity consumption, tax liabilities, business registration details, and possibly evidence of industry or manufacturing activity to the Federal Central Tax Office or relevant local tax offices (Finanzämter).
