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» Economics » Tariff » Topics begins with C » Current expensive law (Germany)

Page modified: Wednesday, July 13, 2011 03:02:32
Base data
Shortened title:Current expensive law
Full title:Current expensive law
Type:Federal law
Right subject:Tax law
Area of application:Federal Republic of Germany
Announcing day:24. March 1999 (BGBl. I 1999, P. 378)
Current version:29. December 2003 (BGBl. Part I 2003, P. 3076)

The current expensive law (short: StromStG) is concerning a German tax law the taxation of the current consumption. The total arising is with 6,5 billion "€ (2005). Currentexpensively belongs to the eco-taxes in such a way specified.

Tax type

Is currentexpensive by Federal law regulated use of you. The administration is incumbent on the customs authorities, arising is entitled completely to the federation.

Tax area/tax article

- In the German tax area (Federal Republic of Germany without the area of and without the island Helgoland) - transacted the consumption of electric current is taxed. River is defined on the basis the position 2716 of the combined nomenclature.

Unit for the computation is the megawatt hour, on which a regulating of you set is raised from 20,50 "€.

Tax exemptions

For certain intended purposes a release from the tax is intended:

  • River from renewable sources of energy is released, if it is taken out of one exclusively out of such sources of energy fed net. Renewable sources of energy in this sense are water and wind force, solar power, terrestrial heat, dump gas, sewer gas and biomass. No renewable sources of energy are sewage sludge and methane.
  • River for use during the generation of current is taxfree. By definition river is inferred for generation of current if it is used in particular in the secondary and auxiliary facilities of a generation of current unit to the water purification, steam generator water supply, fresh air supply, fuel supply and flue gas purification or in pump-fed power stations from the pumps to promoting the storage media for the production by river.
  • River from plants with a rated output of up to 2 megawatts is taxfree, if it is carried out by the plant operator in a spatial connection to the point of usage.
  • River in emergency power generators is produced and on board ships or aircraft is taxfree

Tax reductions

Tax reductions are legally intended for:

  • River to the enterprise of night storage heaters, which were installed before 1 April 1999. This river is subject to one - limited 2006 by 31 December - reduced control item of 12,30 EUR.
  • River for driving in the rail railway traffic and for the traffic with Oberleitungsbussen - which is control item on 11,42 EUR reduced.
  • River, which is used by enterprises of the producing trade and the land and forestry for operational purposes, is subject to a reduced control item of 12,30 EUR. "Operational consumption" is not only consumption for production strictly speaking, but also for operational purpose like e.g. lighting, heating and the enterprise of office machines.

The so-called base quantity consumed of 25 MWh for each calendar year is not reduced in these cases. This quantity is to be paid duty with the regulating of you set.

Enterprises, which do not exercise excluding an activity of the producing trade or the land and forestry, are to be classified according to the emphasis of their gainful occupation.

Steering TLA doing gene

Enterprises of the producing trade have an additional requirement on a tax discharge (decree, refunding or remuneration of the tax) in the context of the peak shaving in such a way specified, whose height orients itself at the tax burden on the one hand and the discharge by the sinking of the employer portion at the old age pension insurance contributions on the other hand.

The majority of the incomes from that currentexpensively flow into the pension scheme. Thus the employer portion at the rates of contribution of old age pension insurance could be lowered (before introduction (1998): 10.15% - after introduction (2005): 9.75%.

By the introduction that currentexpensively experienced the employer thus apart from the load by currentexpensively also the discharge in the old age pension insurance. And discharge are charged with one another and the remaining remaining remainder load to 95% is recompensed. In the result enterprises of the producing trade are not loaded therefore as well as with currentexpensive.

Person liable to pay the tax

Who carries river out as supply enterprises (feeds) or as self-producers river to the use for one's own requirements to infer wants, a permission of the general customs office needs. Person liable to pay the tax in these cases is then the permission owner.

Also for the cases of the reduction for the producing trade and/or the land and forestry a permission of the general customs office is prescribed. For practical reasons it was specified that the entire quantity consumed is to be paid duty first the control item from 12,30 EUR, reduced by the servicer with, to. The difference between the regulating of you set the control item of 12,30 EUR, reduced by 20,50 EUR and, amounts to 8.20 EUR for 1 MWh. To deliver for this difference (max. 25 MWh x 8.20 "€ = 205 "€) will the enterprise people liable to pay the tax and has for it a tax registration.

Last the latter will refer, your river from an area outside of the tax area to the person liable to pay the tax, by the withdrawal of the river in the tax area.

The tax results also from the fact that illegally river is taken out of the supply network. Person liable to pay the tax is, who infers illegally river.

Likewise the tax can develop, if an enterprise of the producing trade refers river with reduced control item (due to a permission for the tax-privileged withdrawal) and this favoured river on third (legally independent units) (far) carries out, are however not entitled which the river to refer manager-moderately. This circumstance is not conscious to many permission owners and partly leads to enormous demands for tax oh in case of becoming known.

In the long run the tax results also from the fact that self-producers take river to the power consumption out of the net. Person liable to pay the tax is the self-producer.

Historical development

Is currentexpensive the recent indirect tax in Germany. In the context of the law to the entrance into the ecological tax revision it was only introduced on 01 April 1999 into Germany. With the law relating to financial policy and environmentalpolitical purposes should be linked, because on the one hand the lowering of the social insurance contributions - keyword ancillary wages - was planned, while on the other hand the consumers should be pushed toward the introduction of the tax to energy saving measures. Also the further promotion of the active-native energies by the appropriate tax exemption was a goal of the tax law.

Like coffee-expensively and the oil tax on natural gas belonged the those currentexpensively not to the consumption taxes harmonized within the European Union. It is not subject thus also the European Union-uniform, landspreading monitoring, which applies to the harmonized consumption taxes.

Development of the control items

Regulating of you set:

  • 2000:25,00 DM/MWh
  • 2001:30,00 DM/MWh
  • 2002:17,90 EUR/MWh
  • starting from 2003:20,50 EUR/MWh

reduced control item for night storage heaters:

  • 2000:12,50 DM/MWh
  • 2001:15,00 DM/MWh
  • 2002:9,00 EUR/MWh
  • starting from 2003:12,30 EUR/MWh

reduced control item for traction current/driving:

  • 2001:15,00 DM/MWh
  • 2002:9,00 EUR/MWh
  • 2003:10,20 EUR/MWh
  • starting from 2004:11,42 EUR/MWh

reduced control item for producing trade (above base consumption):

  • 2001:6,00 DM/MWh
  • 2002:3,60 EUR/MWh
  • starting from 2003:12,30 EUR/MWh

See also

  • Tax
  • Use of you
  • Eco-tax
  • Regenerativ energy

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