• 01 July 2019

Chapter 1
General provisions

(1) Energy products shall be liable to energy duty within the fiscal territory. For the purpose of this Act, "fiscal territory" shall mean the territory of the Federal Republic of Germany, excluding the territory of Büsingen and the Island of Heligoland. The energy duty is an excise duty within the meaning of the Fiscal Code (Abgabenordnung).

(2) For the purpose of this Act, "energy products" shall mean:

  1. goods falling within headings 1507 to 1518 of the Combined Nomenclature, which are intended for use as motor or heating fuel,
  2. goods falling within headings 2701, 2702 and 2704 to 2715 of the Combined Nomenclature,
  3. goods falling within headings 2901 and 2902 of the Combined Nomenclature,
  4. goods falling within subheading 2905 11 00 of the Combined Nomenclature, which are not of synthetic origin and are intended for use as motor or heating fuel,
  5. goods falling within headings 3403, 3811 and 3817 of the Combined Nomenclature,
  6. goods falling within subheadings
    a. 3824 99 86, 3824 99 93
    b. 3824 99 92 and 3824 99 96 (excluding antirust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products),
    c. 3826 00 10 and 3826 00 90 of the Combined Nomenclature

which are intended for use as motor or heating fuel.

(3) For the purpose of this Act, "energy products" shall also mean, with the exception of peat and goods falling within headings 4401 and 4402 of the Combined Nomenclature

  1. goods other than those referred to in subsection (2) above, which are intended for use as motor fuel or as an additive or extender in motor fuels, or are offered for sale or used as such,
  2. goods other than those referred to in subsection (2) above, consisting in whole or in part of hydrocarbons, which are intended for use as heating fuel or offered for sale or used as such.

The first sentence above shall not apply to goods which are under duty suspension arrangements pursuant to the provisions of the Alcohol Duty Act (Alkoholsteuergesetz).

(4) to (11) (repealed)

For the purposes of this Act, the following definitions shall apply:

  1. "Excise Duty Directive": Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12), in the applicable version;
  2. "Combined Nomenclature": the goods nomenclature pursuant to Article 1 of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1; OJ L 341, 3.12.1987, p. 38; OJ L 378, 31.12.1987, p. 120; OJ L 130, 26.5.1988, p. 42), which was amended by Implementing Regulation (EU) No 2017/1925 (OJ L 282, 31.10.2017, p. 1), in the version in effect on 1 January 2018;
  3. "Customs Code": Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1; OJ L 79, 1.4.1993, p. 84; OJ L 97, 18.4.1996, p. 38), which was last amended by Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1);
  4. "excise territory of the European Community": the territory in which the Excise Duty Directive applies;
  5. "other Member States or territories of other Member States": the excise territory of the European Community excluding the fiscal territory;
  6. "third territories": territories which are outside the excise territory of the European Community but which form part of the customs territory of the Community;
  7. "third countries": territories which are outside the excise territory of the European Community and which do not form part of the customs territory of the Community;
  8. "customs territory of the Community": the territory pursuant to Article 3 of the Customs Code;
  9. "place of importation":
    a) in the case of entry of energy products from third countries, the place where the energy products are when they are released for free circulation pursuant to Article 79 of the Customs Code,
    b) in the case of entry of energy products from third territories, the place where the energy products are to be presented by way of application mutatis mutandis of Article 40 of the Customs Code;
  10. "consumption (free circulation under tax law)": neither a duty suspension arrangement (section 5) nor a customs suspensive procedure or arrangement (section 19 subsection (2);
  11. "persons": natural and legal persons as well as associations of persons without legal capacity;
  12. "use as heating fuel": the combustion of energy products for the generation of heat;
  13. "Coal":goods falling within headings 2701, 2702 and 2704 of the Combined Nomenclature;

    13a. "Biofuel for motor and heating": energy products consisting exclusively of biomass within the meaning of the Biomass Ordinance. Energy products, a proportion of which is produced from biomass, shall be deemed biofuels for motors or heating up to the extent of this proportion. By way of derogation from sentences 1 and 2, fatty acid methyl esters (biodiesel) shall be deemed to constitute biofuel only if they are extracted from biogenous oils or fats which in turn are deemed biomass within the meaning of the Biomass Ordinance and if their properties comply at least with the requirements for biodiesel in accordance with section 5 of the Ordinance on the Actual Nature and Labelling of the Qualities of Fuels of 8 December 2010 (Federal Law Gazette I, p. 1849), which was amended by Article 1 of the Ordinance of 1 December 2014 (Federal Law Gazette I, p. 1890), in the applicable version. Under these conditions, biodiesel shall in full be treated as biofuel. By way of derogation from sentences 1 and 2, bioethanol shall only be deemed a biofuel where the substance in question is ethyl alcohol falling under subheading 2207 10 00 of the Combined Nomenclature. In the case of bioethanol which is mixed with petrol, the properties of the bioethanol must satisfy at least the requirements of DIN EN 15376, March 2008, November 2009, or April 2011 edition. In the case of bioethanol which is contained in ethanol fuel (E85), the properties of the ethanol fuel (E85) must satisfy at least the requirements for ethanol fuel (E85) pursuant to section 6 of the Ordinance on the Actual Nature and Labelling of the Qualities of Fuels. For energy products, a proportion of which is produced from biomass, sentences 5 and 6 shall apply accordingly to the share of bioethanol. By way of derogation from sentences 1 and 2 above, vegetable oil shall only be deemed biofuel where its properties satisfy at least the requirements for vegetable oil fuel pursuant to section 9 of the Ordinance on the Actual Nature and Labelling of the Qualities of Fuels. By way of derogation from sentences 1 and 2 above, hydrogenated biogenous oils shall only be deemed biofuel if they are extracted from biogenous oils or fats which are deemed biomass within the meaning of the Biomass Ordinance and if the hydrogenation of said substances was not performed via a refining process jointly with mineral oil-derived oils. By way of derogation from sentence 1 above, biomethane shall only be deemed biofuel where its properties satisfy at least the requirements for natural gas pursuant to section 8 of the Ordinance on the Actual Nature and Labelling of the Qualities of Fuels. Section 11 of the Ordinance on the Actual Nature and Labelling of the Qualities of Fuels shall apply to biofuels accordingly.
  14. "Natural gas": goods falling within subheadings 2711 11 (liquefied natural gas) and 2711 21 of the Combined Nomenclature and gaseous energy products which are collected during coal mining, excluding gaseous biofuels for motors and heating;
  15. "Liquefied gases": goods falling within headings 2711 12 to 2711 19 of the Combined Nomenclature;
  16. "Hydrocarbon gases": goods falling under subheading 2711 29 of the Combined Nomenclature including gaseous biofuels for motors and heating;
  17. "Litre": a litre at +15°C;
  18. "Megawatt-hour" (MWh): the unit of measurement of the energy of gases, calculated from the volume in normal cubic metres (ncm) and the gross calorific value (GCV);
  19. "Gigajoule" (GJ): the unit of measurement of the energy of the energy products pursuant to section 2 subsection (1) numbers 9 and 10 and subsection (4a), calculated from the weight in air and the net calorific value (NCV);
  20. "Kilogram" (kg): the weight in air; for the purposes of this Act, the weight of the packing shall not be included in the weight of the energy products.

DIN and DIN EN standards which are referred to in this Act are published by Beuth Verlag, Berlin, and are securely archived at the German Patent and Trade Mark Office in Munich.

(1) The amount of tax

  1. for 1,000l of petrol falling within subheadings 2710 12 41, 2710 12 45 and 2710 12 49 of the Combined Nomenclature
    a) with a sulphur content exceeding 10mg/kg shall be EUR 669.80,
    b) with a sulphur content not exceeding 10mg/kg shall be EUR 654.50,
  2. for 1,000l of petrol falling within subheadings 2710 12 31, 2710 12 51 and 2710 12 59 of the Combined Nomenclature shall be EUR 721.00,
  3. for 1,000l of medium oils falling within subheadings 2710 19 21 and 2710 19 25 of the Combined Nomenclature shall be EUR 654.50,
  4. for 1,000l of gas oils falling within subheadings 2710 19 43 to 2710 19 48 and subheadings 2710 20 11 to 2710 20 19 of the Combined Nomenclature
    a) with a sulphur content exceeding 10mg/kg shall be EUR 485.70,
    b) with a sulphur content not exceeding 10mg/kg shall be EUR 470.40,
  5. for 1,000kg of heating oils falling within subheadings 2710 19 62 to 2710 19 68 and subheadings 2710 20 31 to 2710 20 39 of the Combined Nomenclature shall be EUR 130.00,
  6. for 1,000l of lubricating oils and other oils falling within subheadings 2710 19 81 to 2710 19 99 and 2710 20 90 of the Combined Nomenclature shall be EUR 485.70,
  7. for 1MWh of natural gas and 1MWh of hydrocarbon gases shall be EUR 31.80
  8. for 1,000kg of liquefied gases
    a) unmixed with other energy products shall be EUR 409.00,
    b) for others shall be EUR 1,217.00,
  9. for 1GJ of coal shall be EUR 0.33,
  10. for 1GJ of petroleum coke falling within heading 2713 of the Combined Nomenclature shall be EUR 0.33.

(2) By way of derogation from subsection (1) above, the amount of tax

  1. for 1MWh of natural gas and 1MWh of hydrocarbon gases
    a) until 31 December 2023 shall be EUR 13.90,
    b) from 1 January 2024–31 December 2024 shall be EUR 18.38,
    c) from 1 January 2025–31 December 2025 shall be EUR 22.85,
    d) from 1 January 2026–31 December 2026 shall be EUR 27.33,
  2. for 1,000kg of liquefied gases unmixed with other energy products
    a) until 31 December 2018 shall be EUR 180.32,
    b) from 01 January 2019–31 December 2019 shall be EUR 226.06,
    c) from 01 January 2020–31 December 2020 shall be EUR 271.79,
    d) from 01 January 2021–31 December 2021 shall be EUR 317.53,
    e) from 01 January 2022–31 December 2022 shall be EUR 363.94.

(3) By way of derogation from subsections (1) and (2) above, the amount of tax

  1. for 1,000l of properly marked gas oils falling within subheadings 2710 19 43 to 2710 19 48 and subheadings 2710 20 11 to 2710 20 19 of the Combined Nomenclature
    a) with a sulphur content exceeding 50 mg/kg shall be EUR 76.35,
    b) with a sulphur content not exceeding 50 mg/kg shall be EUR 61.35,
  2. for 1,000kg of heating oils falling within subheadings 2710 19 62 to 2710 19 68 and subheadings 2710 20 31 to 2710 20 39 of the Combined Nomenclature shall be EUR 25.00,
  3. for 1,000l of lubricating oils and other oils falling within subheadings 2710 19 81 to 2710 19 99 and 2710 20 90 of the Combined Nomenclature shall be EUR 61.35,
  4. for 1MWh of natural gas and 1MWh of hydrocarbon gases shall be EUR 5.50,
  5. for 1,000kg of liquefied gases shall be EUR 60.60,

where they are used as heating fuel or for the propulsion of gas turbines and combustion engines in tax-privileged installations pursuant to sections 3 and 3a, or are supplied for these purposes. Energy products taxed pursuant to the first sentence above may also be taken out of the fiscal territory or exported, or supplied or used for the tax-exempt purposes referred to in sections 25 to 27 subsection (1) and section 44 subsection (2), insofar as the energy products are covered by these provisions; furthermore, natural gas taxed pursuant to the first sentence number 4 above, may be supplied or used for the tax-exempt purposes referred to in sections 25 and 26.

(4) Energy products other than those referred to in subsections (1) to (3) above shall be subject to the same tax as the energy products which they most closely resemble in terms of their purpose and actual nature. It must first be determined whether energy products are to be used for motor fuel or heating purposes. If, for use for motor fuel or heating purposes, the energy product can be replaced by one of the energy products listed under subsections (1)–(3) above, the energy product is subject to the same tax as the said energy product used for the same purpose. If the energy product cannot be replaced by one of the energy products listed under subsections (1)–(3) for the identified purpose, then it is subject to the same tax as that energy product among those listed that it most closely resembles in terms of its purpose and its actual nature. Where waste oils falling within subheadings 2710 91 and 2710 99 of the Combined Nomenclature or other comparable waste are used or supplied for the purposes referred to in subsection (3) above, the energy products referred to in subsection (1) numbers 9 and 10 and subsection (3) first sentence shall, by way of derogation from sentences 1–4 above, be used exclusively as the basis for the comparison of characteristics. The tax rate pursuant to subsection (3) first sentence number 1 shall apply only where the energy products have been properly marked. The sixth sentence above shall apply neither to biofuels for motors and heating nor to waste within the meaning of the fifth sentence above.

(4a) By way of derogation from subsection (4) first to fourth sentence above, the amount of tax for 1 gigajoule of solid energy products shall be 0.33 euros, insofar as these, on account of their actual nature, may not be reasonably allocated to any of the categories of energy products referred to in subsection (1) above.

(5) The competent main customs office may, upon application and in individual cases, reduce the tax for light oils and medium oils to 20 euros for 1,000l, where these oils were produced during the production or consumption of energy products and used as heating fuel in the business because they are not suitable for use as motor fuel or for another tax-exempt use in the business.

(6) (repealed)

(7) (repealed)

(1) Advantaged installations are defined as fixed installations

  1. the mechanical energy of which is used exclusively for the generation of electricity,
  2. which are used exclusively for the combined generation of heat and power and which reach an annual utilisation ratio of at least 60 per cent, excluding installations covered by number 1 above, or
  3. which are used exclusively for the transportation of gas via pipeline or the storage of gas.

For installations pursuant to the first sentence number 1 above, the use of the thermal energy produced during the generation of electricity shall be immaterial. Installations pursuant to the first sentence number 2 shall be those installations whose mechanical energy is used in whole or in part for other purposes than the generation of electricity.

(2) For the purposes of this Act, "fixed installations" shall mean installations which remain exclusively at their geographical locations during operation and which are not additionally used for the propulsion of vehicles. The geographical location within the meaning of the first sentence above shall be a point defined by geographical coordinates.

(3) For the purposes of this Act, "annual utilisation ratio" shall mean the quotient of the sum of the generated mechanical and thermal energy used in a calendar year and the sum of the energy added from energy products and the auxiliary energy during the same reporting period. The first sentence above shall apply mutatis mutandis to the calculation of the monthly utilisation ratio. The utilisation ratio shall be calculated on the basis of the energy from energy products used as fuel heat which is added before the generation of mechanical energy. The net calorific value (NCV) shall be used as a basis in this regard.

(4) The utilisation ratio of installations for the combined generation of heat and power shall be calculated on the basis of the cogeneration process which includes all heat engines which are operated in cogeneration (CHP) at a location and which are connected together. In particular, the following shall not form part of the cogeneration process pursuant to the first sentence above:

  1. steam turbines which are operated in condensing mode,
  2. secondary steam generators which, downstream of the CHP prime mover, feed steam directly into the network shared with the CHP installation,
  3. downstream exhaust-air treatment systems,
  4. auxiliary firing systems, insofar as the thermal energy generated thereby is not converted into mechanical energy but is extracted upstream of the heat engine, in particular a steam turbine or a Stirling engine,
  5. auxiliary firing systems, insofar as the thermal energy generated thereby is converted into mechanical energy but no use is made of the residual heat produced in the process, and
  6. auxiliary boilers which ensure the supply of steam in the event of failure of the prime mover (motor or gas turbine).

"Exhaust-air treatment systems" within the meaning of the second sentence number 3 above shall mean in particular flue gas desulphurisation systems, flue gas denitrification systems as well as combinations thereof.

(5) Any person wishing to operate installations pursuant to subsection (1) first sentence number 2 above shall be obliged to declare these installations to the competent main customs office before they are first put into service. The user of energy products as set out in section 2 subsection (3) first sentence shall be defined as the person using the energy product in the tax-privileged installation.

(6) The tax rates for the use of energy products as fuel in tax-privileged installations specified in accordance with section 2 subsection (3) first sentence shall be applied in accordance with and until the expiry of the exemption summary information submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the common market in application of Articles 107 and 108 of the Treaty (General Block Exemption Regulation; OJ L 187, 26.6.2014, p. 1; L 283 of 27/09/2014, p. 65), in the applicable version. The expiry of the exemption summary information shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(1) Other tax-privileged installations shall be machinery and vehicles used exclusively for the transfer of freight in seaports.

(2) "Machinery" and "vehicles" within the meaning of subsection (1) above shall exclusively mean those intended for use off the public roadway or which have not been granted authorisation for chief use on the public roadway.

(3) The tax rates for the use of energy products as fuel in tax-privileged installations specified in accordance with section 2 subsection (3) first sentence shall be applied in accordance with and until the expiry of the exemption summary information submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014. The expiry of the exemption summary information shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(1) It is not permissible to benefit from or claim a tax exemption, tax reduction or tax relief which is deemed to constitute state aid pursuant to section 3, if the user of the energy products has been obliged to repay aid following an earlier European Commission decision to determine that an aid is impermissible and incompatible with the common market, and if the user has failed to meet this recovery order. If the user has been exempt from tax or has benefited from a tax reduction, the user must immediately inform the competent main customs office when a recovery order for aid granted is not met within the meaning of the first sentence above. If an application to benefit from a tax relief is made, applicants must declare, when applying, that they do not owe any repayments as set out in the first sentence above.

(2) It is not permissible to benefit from or claim a tax exemption, tax reduction or tax relief which is deemed state aid pursuant to subsection (3), if the company is in difficulty

  1. within the meaning of Article 1 (4), letter c, of Article 2 number 18 of the General Block Exemption Regulation, in the applicable version, insofar as the Regulation is applicable, or
  2. within the meaning of the Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty (2014/C 249/01) (OJ L 249 of 31/07/2014, p. 1 seqq.), in the applicable version, insofar as the General Block Exemption Regulation is not applicable.

If a company has benefited from a tax exemption or claimed a tax reduction, the company concerned must immediately notify the competent main customs office if it is in difficulty within the meaning of the first sentence above. If an application to benefit from a tax reduction is made, the company must declare, when applying, that no situation as set out in the first sentence above applies.

(3) Sections 3, 3a, 28 subsection (1) first sentence numbers 1–2, sections 47a, 53a, 54, 55, 56 and 57 of this Act shall be considered state aid within the meaning of Article 107 of the Treaty on the Functioning of the European Union for which notification to the Commission is required or for which Commission approval is required.

Chapter 2
Provisions for energy products apart from coal and natural gas

Part 1 Duty suspension

The following energy products shall be subject to duty suspension arrangements (section 5):

  1. goods falling within headings 1507 to 1518 of the Combined Nomenclature, which are intended for use as motor or heating fuel,
  2. goods falling within subheadings 2707 10, 2707 20, 2707 30 and 2707 50 of the Combined Nomenclature,
  3. goods falling within subheadings 2710 12 to 2710 19 68 and subheadings 2710 20 to 2710 20 39 and medium oils falling within subheading 2710 20 90 of the Combined Nomenclature; with regard to movement under duty suspension, this shall apply to goods falling within subheadings 2710 12 21, 2710 12 25 and 2710 19 29 and medium oils falling within subheading 2710 20 90 of the Combined Nomenclature only where the goods are moved commercially in bulk,
  4. goods falling within heading 2711 of the Combined Nomenclature with the exception of subheadings 2711 11, 2711 21 and 2711 29 of the Combined Nomenclature,
  5. goods falling within subheading 2901 10 of the Combined Nomenclature,
  6. goods falling within subheadings 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44 of the Combined Nomenclature,
  7. goods falling within subheading 2905 11 00 of the Combined Nomenclature, which are not of synthetic origin and are intended for use as motor or heating fuel,
  8. goods falling within subheadings 3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00 of the Combined Nomenclature,
  9. goods falling within subheadings
    a. 3824 99 86, 3824 99 93,
    b. 3824 99 92 and 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products),
    c. 3826 00 10 and 3826 00 90

of the Combined Nomenclature, which are intended for use as motor or heating fuel.

(1) Duty shall be suspended (duty suspension arrangements) on energy products within the meaning of section 4 which

  1. are held in a tax warehouse,
  2. are moved pursuant to sections 10 to 13.

(2) Tax warehouses shall mean

  1. production establishments for energy products (section 6),
  2. warehouses for energy products (section 7).

(3) For the purposes of this Act, "tax warehousekeepers" shall mean persons who have been granted a licence to produce energy products within the meaning of section 4 under duty suspension (section 6 subsection (3)) or to store such products under duty suspension (section 7 subsection (2)).

(1) For the purposes of this Act and subject to subsections (2) and (3) below, "production establishments" shall mean businesses in which energy products within the meaning of section 4 are produced. "Production activity" shall mean the extraction or processing and, in the cases specified in section 4 numbers 1, 7 and 9, the designation of goods for use as motor or heating fuel.

(2) In the case of businesses which are not already for another reason deemed production establishments, the following shall not be deemed to constitute the production of energy products:

  1. mixing energy products with other energy products,
  2. mixing energy products with other materials
    a) in warehouses for energy products,
    b) to mark energy products,
  3. the drying or mere mechanical cleaning of energy products before first use as well as the extraction of energy products from goods falling within sections XVI and XVII of the Combined Nomenclature,
  4. the extraction of energy products
    a) in apparatus for cleaning or purifying waters and in water treatment plants,
    b) during the cleaning of cleaning materials, working clothes or recovered paper,
  5. the extraction and processing of energy products by treating waste oils falling within subheadings 2710 91 and 2710 99 of the Combined Nomenclature and other comparable used energy products within the business in which they were produced,
  6. the extraction and processing of energy products which have previously been used tax-exempted in the user’s business,
  7. the collection and liquefaction of vapours containing hydrocarbon.

(3) Any person wishing to produce energy products under duty suspension shall be obliged to obtain a licence. It shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance and who – insofar as required to do so under the Commercial Code or Fiscal Code – keep orderly commercial records and compile annual accounts on time. Where there are indications that the tax may be at risk, the licence shall be made contingent on the provision of a guarantee of up to the duty payable in a period of two months, based on the annual average, for the energy products released for consumption from the production establishment.

(4) The licence shall be revoked where one of the conditions pursuant to subsection (3), second sentence, above is no longer fulfilled or a requested guarantee is not provided. The licence may be revoked where a provided guarantee is no longer sufficient.

(1) For the purposes of this Act and subject to subsection (2) below, "warehouses for energy products" shall mean businesses in which energy products within the meaning of section 4 are stored under duty suspension. The warehouse must be used for wholesale business, wholesale distribution by manufacturers, mixing energy products, supplying users with tax-exempt energy products or the supply of energy products pursuant to section 2 subsection (1) number 8 letter a, subsection (2) number 2 or subsection (3).

(2) Any person wishing to store energy products under duty suspension shall be obliged to obtain a licence. It shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance and who – insofar as required to do so under the Commercial Code or Fiscal Code – keep orderly commercial records and compile annual accounts on time. Where there are indications that the tax may be at risk, the licence shall be made contingent on the provision of a guarantee of up to the duty payable for two months, based on the annual average, for the energy products released from the warehouse for consumption.

(3) The licence shall be revoked where one of the conditions pursuant to subsection (2), second sentence, above is no longer fulfilled or a requested guarantee is not provided. The licence may be revoked where a provided guarantee is no longer sufficient.

(4) The warehouse may also be used by third parties (depositor) to store energy products. Where the depositor wishes to become the tax debtor pursuant to section 8 subsection (2), second sentence, he must have been granted a licence in advance (authorised depositor). This shall, upon application, be granted where the deposit by the depositor serves the purposes of wholesale business or wholesale distribution by manufacturers and the depositor markets the stored energy products in his own name. The licence shall not be granted where the energy products are to be taxed or withdrawn for tax-exempt purposes exclusively pursuant to section 2 subsection (1) number 8 letter a, subsection (2) number 2 or subsection (3). Subsection (2), second and third sentences, and subsection (3) above shall apply mutatis mutandis.

(5) By way of derogation from subsections (1) and (2) above, the main customs office may, upon application, also grant a licence pursuant to subsection (2) above for liquefied gases, for properly marked gas oils falling within subheadings 2710 19 43 to 2710 19 48 and subheadings 2710 20 11 to 2710 20 19 of the Combined Nomenclature, and for heating oils falling within subheadings 2710 19 62 to 2710 19 68 and subheadings 2710 20 31 to 2710 20 39 of the Combined Nomenclature, which are to be taxed pursuant to section 2 subsection (1) number 8 letter a, subsection (2) number 2 or subsection (3), or to be supplied for tax-exempt purposes pursuant to section 25, section 26 or section 27 subsection (1), or to be transported under duty suspension to another tax warehouse in the fiscal territory, even where the warehouse does not possess any storage facilities.

(6) By way of derogation from subsections (1) and (2) above, the main customs office shall, upon application, grant a licence pursuant to subsection (2) for aviation spirit falling within subheading 2710 12 31 of the Combined Nomenclature, and jet fuel falling within subheading 2710 19 21 of the Combined Nomenclature which are to be

  1. taxed pursuant to section 2 subsection (1) number 2 or 3,
  2. supplied for tax-exempt purposes pursuant to section 27 subsections (2) and (3), or
  3. supplied to a different tax warehouse in the fiscal territory, without being moved pursuant to sections 10–13 above,

providing that the vehicles or trailers used for this purpose have not been granted an authorisation for use on the public roadway pursuant to section 3 subsection (1) of the Vehicle Admission Ordinance and may therefore only be used off the public roadway. This shall be the case regardless of whether the vehicles or trailers allow for storage. Vehicles and trailers pursuant to sentences 1 and 2 above which are operated by a holder of a licence pursuant to subsections (1) and (2) above shall be deemed components of the licence holder’s warehouse and shall be included in the licence for the tax warehouse.

(7) At the request of the German National Petroleum Stockpiling Act pursuant to section 2 subsection (1) of the Petroleum Stockpiling Act as published on 6 April 1998 (Federal Law Gazette I, p. 679), as last amended by Article 129 of the Ordinance of 25 November 2003 (Federal Law Gazette I, p. 2304), in the applicable version, the storage under duty suspension of energy products shall be authorised in order for the Association to fulfil its purposes.

(1) Tax shall become chargeable where energy products within the meaning of section 4 are removed from the tax warehouse without this being followed by a further duty suspension arrangement, or when the products are withdrawn for use or consumption within the tax warehouse (release for consumption). Where the release for consumption is followed by a tax exemption procedure (section 24 subsection (1)), tax shall not become chargeable.

(1a) Tax shall not be chargeable where the energy products, on account of their actual nature or as a result of unforeseeable circumstances or force majeure, are totally destroyed or irretrievably lost. Energy products shall be deemed totally destroyed or irretrievably lost where they are rendered unusable as such. The total destruction or irretrievable loss of the energy products shall be proven sufficiently.

(2) Subject to the second sentence, the tax debtor shall be

  1. the tax warehousekeeper,
  2. alongside, in the case of irregular withdrawal from the tax warehouse,
    a) the person who withdrew the energy products or on whose behalf the energy products were withdrawn,
    b) any other person who was involved in the irregular withdrawal.

The authorised depositor (section 7 subsection (4), second sentence) shall be the tax debtor for the energy products which he removes or causes to be removed from the tax warehouse. Where there are doubts as to the attribution of the withdrawal, the tax warehousekeeper shall be the tax debtor. Where energy products are supplied to an unauthorised party for tax-exempt purposes, this unauthorised party shall also be the tax debtor in addition to the tax warehousekeeper. Where several persons are liable for the tax, they shall be liable as joint and several debtors.

(3) Subject to subsection (4) below, the tax debtor shall be obliged to submit a tax return for energy products for which tax has become chargeable in one month by the 15th day of the following month and calculate the taxes therein himself (tax declaration).

(4) In the case of energy products for which tax has become chargeable in the period from 1 to 18 December, the tax debtor shall be obliged to submit a tax return by 22 December and calculate the taxes therein himself (tax declaration). This shall not apply to companies which have paid less than 60 million euros in energy tax in the previous calendar year. The Federal Ministry of Finance may, in the form of administrative provisions, grant authorisation for an average amount to be declared instead of the tax to be declared pursuant to the first sentence above. Subsection (3) above shall apply mutatis mutandis with regard to the declaration of energy products for which tax has become chargeable in the period from 19 to 31 December. Where the declaration of an average amount has been authorised, the tax debtor shall be obliged to subsequently submit the declaration of the tax pursuant to the first sentence above in the tax declaration to be submitted pursuant to the fourth sentence above.

(5) Subject to subsection (6) below, tax which has become chargeable in one month shall be due on the 10th day of the second month following its incurrence.

(6) By way of derogation from subsection (5) above, tax which has become chargeable in November shall be due on 27 December. By way of derogation from section 240 subsection (3) of the Fiscal Code, late payment penalties shall not be collected only where the tax has been paid at the latest by the last working day of the calendar year, Saturday not being deemed a working day. The first and second sentences above shall also apply to tax which has become chargeable in the period from 1 to 18 December and which is to be declared pursuant to subsection (4) in full or as an average amount. Where an average amount has been paid, the difference between the average amount and the declared tax shall be due on 10 February of the following year.

(6a) By way of derogation from subsections (3) to (6) above, tax debtors pursuant to subsection (2) first sentence number 2 letters (a) and (b) shall be obliged to submit a tax declaration without delay. The tax is due immediately.

(7) Upon application by the tax debtor, the tax may be remitted or reimbursed, providing that the tax debtor provides evidence within a period of four months of the tax becoming chargeable pursuant to subsection (1) that the energy products were transported under the assumption that a duty suspension procedure pursuant to section 5 subsection (1) number 2 had been effectively opened for them and that these energy products have been

  1. supplied to persons who have been authorised to procure energy products under duty suspension or tax-exempt energy products; or
  2. properly exported.

The duty suspension arrangement may not have been rendered ineffective by the tax debtor recklessly or intentionally, and fiscal supervision must have been maintained. By way of derogation from the first sentence above, the four-month period within which evidence can be submitted shall begin on the day on which the main customs office determines, via a fiscal supervision measure or a field audit, that the duty suspension procedure pursuant to section 5 subsection (1) number 2 was ineffective. The tax shall only be remitted or reimbursed where the amount per application exceeds 500 euros.

(8) A guarantee shall be provided in advance for tax chargeable pursuant to subsection (1) above where there are indications that the tax may be at risk.

(1) Where energy products within the meaning of section 4 are produced outside of a production establishment, tax shall become chargeable at the moment they are produced, unless this is followed by a tax exemption procedure (section 24 subsection (1)).

(1a) Any person wishing to produce energy products within the meaning of section 4 outside of a production establishment shall be obliged to notify the main customs office of this in advance.

(2) The tax debtor shall be the manufacturer and, if no notification pursuant to subsection (1a) above has been made, any other person involved in the production; where several persons are liable for the tax, they shall be liable as joint and several debtors. In the case of energy products for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately. The main customs office may, upon application, adopt an arrangement corresponding to section 8 subsections (3)–(6); section 6 subsection (3), second and third sentences, and section 8 subsection (7) shall apply mutatis mutandis.

(1) "Registered consignees" shall mean persons who may receive energy products under duty suspension,

  1. not only occasionally, or
  2. in individual cases

in their businesses in the fiscal territory for commercial purposes, where the energy products have been dispatched from a tax warehouse in another Member State or from a place of importation in another Member State. Receipt by bodies governed by public law shall be equivalent to receipt for commercial purposes.

(2) Registered consignees shall be obliged to obtain a licence. It shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance and who – insofar as required to do so under the Commercial Code or Fiscal Code – keep orderly commercial records and compile annual accounts on time. In the cases of subsection (1) first sentence number 1 above, prior to the granting of the licence, a guarantee shall be provided for tax which can be expected to become chargeable in a two-month period. In the cases of subsection (1) first sentence number 2 above, prior to the granting of the licence, a guarantee of up to the tax chargeable in an individual case shall be provided and the licence restricted to a specified quantity, a single consignor and a specified period of time. The conditions set out in the second and third sentences and the first half of the fourth sentence above shall not apply to a licence granted to a body governed by public law.

(3) The licence shall be revoked where one of the conditions referred to in subsection (2), second sentence, above is no longer fulfilled or the guarantee provided is no longer sufficient.

(4) Tax shall become chargeable on energy products received into the business of a registered consignee when they are received into the business, unless this is followed by a tax exemption procedure (section 24 subsection (1)). The tax debtor shall be the registered consignee.

(5) In the case of energy products for which tax has become chargeable in one month, the tax debtor shall be obliged to submit a tax return and calculate the taxes therein himself (tax declaration). Section 8 subsections (3) to (6) shall apply mutatis mutandis with regard to the deadlines for the submission of the tax return and the due date of payment.

(1) "Registered consignors" shall mean persons who may dispatch energy products from the place of importation under duty suspension.

(2) Registered consignors shall be obliged to obtain a licence. It shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance and who – insofar as required to do so under the Commercial Code or Fiscal Code – keep orderly commercial records and compile annual accounts on time. The licence shall, in the case of movements pursuant to section 11 subsection (1) number 1 and in the case of export (section 13) via the territories of other Member States, be made conditional on the lodging of a guarantee pursuant to section 11 subsection (2) or section 13 subsection (2) first sentence.

(3) The licence shall be revoked where one of the conditions referred to in subsection (2), second sentence, above is no longer fulfilled or the guarantee provided is no longer sufficient.

(1) Subject to subsection (2) below, "beneficiaries" who may receive energy products within the meaning of section 4 under duty suspension in the fiscal territory shall mean

  1. the foreign forces and their civilian component within the meaning of Article 1 of the Agreement of 19 June 1951 between the Parties to the North Atlantic Treaty Regarding the Status of their Forces (Federal Law Gazette 1961 II, p. 1183, 1190), in the applicable version (NATO SOFA);
  2. international military headquarters set up in the Federal Republic of Germany pursuant to Article 1 of the Protocol on the Status of International Military Headquarters set up pursuant to the North Atlantic Treaty of 28 August 1952 (Federal Law Gazette 1969 II, p. 2000), in the applicable version (Headquarters Protocol), as well as pursuant to Article 1 of the Agreement of 13 March 1967 between the Federal Republic of Germany and the Supreme Headquarters Allied Powers Europe on the special conditions applicable to the establishment and operation of International Military Headquarters in the Federal Republic of Germany (Federal Law Gazette 1969 II, p. 1997, 2009), in the applicable version (Supplementing Agreement);
  3. agencies of the United States of America or of other governments designated by the United States in the Federal Republic of Germany pursuant to the Agreement between the Federal Republic of Germany and the United States of America of 15 October 1954 concerning tax relief to be accorded by the Federal Republic to United States Expenditures in the Interest of the Common Defense (Federal Law Gazette 1955 II, p. 821, 823), in the applicable version;
  4. diplomatic missions and consular posts;
  5. international organisations provided for in international conventions.

(2) Receipt under duty suspension shall only be possible where

  1. in the case of subsection (1) number 1 above, the conditions for tax exemption pursuant to Article XI of the NATO SOFA and articles 65 to 67 of the Supplementary Agreement of 3 August 1959 to the Agreement of 19 June 1951 between the Parties to the North Atlantic Treaty regarding the Status of their Forces with respect to Foreign Forces stationed in the Federal Republic of Germany (Federal Law Gazette 1961 II, p. 1183, 1218), in the applicable version, are met for the foreign forces and their civilian component,
  2. in the case of subsection (1) number 2 above, the conditions for tax exemption pursuant to Article XI of the NATO SOFA and Article 15 of the Supplementing Agreement are met for the international military headquarters set up in the Federal Republic of Germany,
  3. in the case of subsection (1) number 3 above, the conditions for tax exemption pursuant to Article III number 2 and articles IV to VI of the Agreement of 15 October 1954 referred to under subsection (1) number 3 above are met for the agencies of the United States of America or of other governments designated by the United States in the Federal Republic of Germany,
  4. in the case of subsection (1) number 4 above, the energy products in question are fuel (petrol or diesel) which is intended for the offices or persons designated in section 59 subsections (2) and (3) to operate their motor vehicles and a mutual tax exemption exists for the respective fuel,
  5. in the case of subsection (1) number 5 above, the conditions for a tax exemption pursuant to the respective international conventions for the international organisations are met.

(1) Movements shall be considered, insofar as no exceptions are provided for in this Act or the subsequent ordinances, to take place under duty suspension only where they take place under cover of an electronic administrative document pursuant to Article 21 of the Excise Duty Directive.

(2) Without prejudice to subsection (1) above, movements shall be deemed, in the cases of section 10 subsection (1) number 2 and section 11 subsection (1) number 1 letter c, to take place under duty suspension only where the consigning tax warehousekeeper or the registered consignor has an exemption certificate pursuant to Article 13 (1) of the Excise Duty Directive. The exemption certificate shall be carried during the movement. The second sentence above shall also apply in the cases of section 11 subsection (1) number 2 letter c.

(1) Energy products within the meaning of section 4 may be moved under duty suspension, including via third countries or third territories, from tax warehouses in the fiscal territory or by registered consignors from the place of importation in the fiscal territory

  1. to other tax warehouses in the fiscal territory, or
  2. to beneficiaries (section 9c) in the fiscal territory.

(2) Where matters of taxation appear to be at risk, the tax warehousekeeper as consignor or the registered consignor shall be obliged to provide a guarantee for the movement. Where the energy products are moved via the territory of another Member State to another tax warehouse in the fiscal territory or to a beneficiary (section 9c) in the fiscal territory, the tax warehousekeeper as consignor or the registered consignor shall be obliged, by way of derogation from the first sentence above, to provide a guarantee valid in all Member States for the movement under duty suspension. In the cases of the first and second sentences above, the main customs office may, upon application, grant authorisation for the guarantee to be provided by the owner, the transporter or the consignee of the energy products.

(3) The energy products shall without delay

  1. be received into the tax warehouse by the keeper of the receiving tax warehouse, or
  2. be accepted by beneficiaries (section 9c).

(4) The movement under duty suspension shall begin when the energy products leave the consigning tax warehouse or are released for free circulation at the place of importation. It shall end when the energy products are received into the receiving tax warehouse or when the beneficiary (section 9c) takes delivery of the energy products.

(1) Energy products within the meaning of section 4 may be moved under duty suspension, including via third countries or third territories,

  1. from tax warehouses in the fiscal territory or by registered consignors from the place of importation in the fiscal territory to
    a) tax warehouses,
    b) registered consignees’ businesses,
    c) beneficiaries within the meaning of section 12 subsection (1) of the Excise Duty Directive
    in other Member States;
  2. from tax warehouses in other Member States or by registered consignors from the place of importation in other Member States to
    a) tax warehouses,
    b) registered consignees’ businesses,
    c) beneficiaries (section 9c)

in the fiscal territory;

3. through the fiscal territory.

(2) In the cases of subsection (1) number 1 above, the tax warehousekeeper as consignor or the registered consignor shall be obliged to provide a guarantee valid in all Member States. The main customs office may, upon application, grant authorisation for the guarantee to be provided by the owner, the transporter or the consignee of the energy products. Where the energy products are moved by sea or via fixed pipelines, the tax warehousekeeper or the registered consignor may be exempted from lodging a guarantee where matters of taxation do not appear to be at risk and the other Member States concerned so agree.

(3) The energy products shall without delay

  1. be moved by the keeper of the consigning tax warehouse, by the registered consignor or by the consignee, where the consignee has taken possession of the energy products in the fiscal territory, from the fiscal territory to the other Member State,
  2. be received by the keeper of the receiving tax warehouse into his tax warehouse or received by the registered consignee into his business in the fiscal territory, or
  3. be accepted by beneficiaries (section 9c).

(4) In the cases of subsection (1) number 1 above, the movement under duty suspension shall begin when the energy products leave the consigning tax warehouse or are released for free circulation at the place of importation. In the cases of subsection (1) number 2 above, the movement under duty suspension shall end when the energy products are received into the receiving tax warehouse or the registered consignee’s business or when the beneficiary takes delivery of the energy products (section 9c).

(1) Energy products within the meaning of section 4 may be moved under duty suspension, including via third countries or third territories, from tax warehouses in the fiscal territory or by registered consignors from the place of importation in the fiscal territory to a place where the energy products leave the excise territory of the European Community.

(2) Where energy products are exported via the territories of other Member States, the tax warehousekeeper as consignor or the registered consignor shall be obliged to provide a guarantee valid in all Member States for the movement under duty suspension. The main customs office may, upon application, grant authorisation for the guarantee to be provided by the transporter or the owner of the energy products. Where the energy products are exported by sea or via fixed pipelines, the tax warehousekeeper or the registered consignor may be exempted from lodging a guarantee where matters of taxation do not appear to be at risk and the other Member States concerned so agree. Where the energy products are not moved via the territories of other Member States, the tax warehousekeeper or the registered consignor shall be obliged to provide a guarantee where matters of taxation appear to be at risk.

(3) The energy products shall be exported without delay out of the fiscal territory by the keeper of the consigning tax warehouse, by the registered consignor or by the consignee, if the consignee has already taken possession of the energy products in the fiscal territory.

(4) The movement under duty suspension shall begin when the energy products leave the consigning tax warehouse or are released for free circulation at the place of importation. It shall end when the energy products leave the excise territory of the European Community.

(1) "Irregularity" shall mean a situation occurring during a movement under duty suspension, with the exception of the cases governed in section 8 subsection (1a), as a result of which it is not possible to properly end the movement or a part of the movement.

(2) Where an irregularity occurs during the movement of energy products pursuant to sections 10, 11 or 13 in the fiscal territory, tax shall become chargeable. The tax shall not become chargeable if the consignor provides evidence within a period of four months following the beginning of movement within the meaning of section 9d that the energy products have been

  1. supplied to persons who are authorised to procure energy products under duty suspension or tax-exempt energy products; or
  2. properly exported.

(3) Nor shall the tax become chargeable if the energy products have only briefly left the fiscal territory owing to unforeseeable circumstances and have been subsequently supplied to persons within the meaning of the second sentence number 1 above within the fiscal territory or if the energy products have been moved to a location or authorised person other than the location or person intended at the beginning of the movement. The irregularity may not have been caused intentionally or recklessly by the tax debtor, and fiscal supervision must have been maintained. By way of derogation from the second sentence above, the four-month period within which evidence can be submitted shall begin on the day on which the main customs office determines, via a fiscal supervision measure or a field audit, that an irregularity has occurred. Where it is determined, during the movement under duty suspension from a tax warehouse in another Member State or from a place of importation in another Member State, in the fiscal territory that an irregularity has occurred and it is not possible to determine where the irregularity occurred, it shall be deemed as having occurred in the fiscal territory and at the time of determination.

(4) Where energy products have been moved under duty suspension from the fiscal territory to another Member State (section 11 subsection (1) number 1, section 13 subsection (1)) and have not arrived at their destination, without an irregularity having been determined during the movement, the irregularity pursuant to subsection (1) above shall be deemed as having occurred in the fiscal territory at the time of the beginning of the movement, unless the consignor provides sufficient evidence within a period of four months from the start of the movement that the energy products

  1. arrived at the destination and the movement was properly ended, or
  2. as a result of an irregularity occurring outside the fiscal territory did not arrive at the destination.

Where the person who provided the guarantee (section 11 subsection (2), section 13 subsection (2)) has not been informed that the energy products did not arrive at their destination, and where he also could not have been informed, he shall have the option of providing the evidence pursuant to the first sentence above within a period of one month from the date of communication of this information by the main customs office.

(5) Where energy products are moved via the territory of another Member State to another tax warehouse in the fiscal territory or to a beneficiary (section 9c) in the fiscal territory, subsections (2) to (4) above shall apply mutatis mutandis.

(6) The tax debtor shall be

  1. the tax warehousekeeper as consignor,
  2. the registered consignor,
  3. any person other than those referred to in numbers 1 and 2 above who has provided the guarantee,
  4. the person who withdrew the energy products from the movement or on whose behalf the energy products were withdrawn,
  5. any person who was involved in the withdrawal from the movement and who was aware of, or who should reasonably have been aware of, the irregular nature of the withdrawal.

Where several persons are liable for the tax, they shall be liable as joint and several debtors.

(7) In the case of the energy products where tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately. Pursuant to subsection (6) numbers 1–3 the main customs office may, upon application by a tax debtor, adopt an arrangement corresponding to section 8 subsections (3)– (6). Section 6 subsection (3) second and third sentences and section 8 subsection (7) above shall apply mutatis mutandis.

(8) Where, in the cases of subsections (3) to (5) above, it is determined before expiry of a period of three years from the date on which the movement began that the irregularity occurred in another Member State and the tax has been demonstrably collected in this Member State, tax paid in the fiscal territory shall, upon application, be reimbursed.

Part 2 Transport of energy products released for consumption

(1) Where energy products within the meaning of section 4 are procured for commercial purposes in a Member State where they are released for consumption, tax shall become chargeable where the purchaser

  1. receives the energy products in the fiscal territory, or
  2. transports energy products which were received outside the fiscal territory into the fiscal territory or arranges for such products to be transported into the fiscal territory.

Where the receipt or transport is followed by a tax exemption procedure (section 24 subsection (1)), tax shall not be chargeable. The tax debtor shall be the purchaser. Procurement by a body governed by public law shall be equivalent to procurement for commercial purposes.

(2) Where energy products within the meaning of section 4 are transported from a Member State where they are released for consumption into the fiscal territory in cases other than those referred to in subsection (1) first sentence numbers 1 and 2 above, tax shall become chargeable where they are held or used for commercial purposes in the fiscal territory for the first time. This shall not apply where the energy products held are intended for another Member State and are moved through the fiscal territory under the authorised use of an accompanying document pursuant to Article 34 of the Excise Duty Directive. The tax debtor shall be the person who dispatches, holds or uses the energy products. Where the act of taking possession is followed by a tax exemption procedure (section 24 subsection (1)) or the energy products are used in such a procedure, tax shall not be chargeable.

(2a) Section 8 subsection (1a) shall apply mutatis mutandis.

(3) Any person wishing to procure, hold or use energy products pursuant to subsection (1) or (2) above shall be obliged to notify the main customs office of this in advance and provide a guarantee for the duty.

(4) Subsections (1) –(3) above shall not apply

  1. to fuels contained in the standard tanks of vehicles, special containers, machinery and work equipment, as well as refrigeration systems and air-conditioning systems,
  2. to fuels carried in the portable containers of a vehicle up to a total volume of 20 litres,
  3. to heating fuels contained in the reservoir of a vehicle’s auxiliary heating system.

(5) In the case of energy products for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax shall be due on the 25th day of the month following its incurrence. Where the procedure pursuant to subsection (3) above is not observed, the tax shall be due immediately. The main customs office may, in order to simplify the taxation procedure, grant authorisation for the tax debtor, by way of derogation from the first sentence above, to submit the tax declaration for energy products for which tax has become chargeable in one month by the 15th day of the month following its incurrence.

(1) Energy products within the meaning of section 4 which a private person acquires for his own use in another Member State where they are released for consumption, and moves himself into the fiscal territory shall be exempt from tax. The following shall not, however, be exempt from tax:

  1. liquid heating fuels, excluding liquefied gases in bottles, and
  2. fuels which are moved in containers other than the vehicle’s standard tank, excluding fuel contained in the vehicle’s portable containers up to a total volume of 20 litres.

(2) The tax on energy products which pursuant to subsection (1), first sentence, above are not exempt from tax or which are moved on behalf of the private person, shall become chargeable upon transport into the fiscal territory. The tax debtor shall be the private person.

(3) In the case of energy products for which the tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and to calculate the taxes therein himself (tax declaration). The tax is due immediately.

(1) In the case of energy products where, on account of the exceptions pursuant to section 15 subsection (4) number 1 or subsection (4) number 3, tax pursuant to section 15 subsection (1) or (2) has not become chargeable or where they have been transported pursuant to section 16 subsection (1) in the standard tanks of vehicles untaxed into the fiscal territory, tax shall become chargeable where they

  1. are withdrawn from the standard tanks or the reservoirs without this being a technical necessity or following the withdrawal are supplied or used, insofar as tax does not become chargeable pursuant to section 21 subsection (1),
  2. are used for the stationary use of a floating craft as a floating home or hotel or for similar purposes.

The tax debtor shall be anyone who performs one of the acts mentioned. Where several persons are liable for the tax, they shall be liable as joint and several debtors.

(2) In the case of energy products for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately. The main customs office may, upon application, define alternative deadlines in individual cases; section 8 subsection (7) shall apply mutatis mutandis.

(1) Any person delivering energy products released for consumption within the meaning of section 4 in the Member State in which he has his registered office to private persons in other Member States and who themselves dispatch or arrange for third parties to dispatch energy products to the buyer shall be deemed to be conducting mail-order selling (mail-order companies). All buyers who do not identify themselves to the mail-order company as purchasers whose intra-Community acquisitions are subject to value added tax pursuant to the provisions of the Value Added Tax Act shall be deemed private persons.

(2) Where energy products pursuant to subsection (1) above are supplied to the fiscal territory by a mail-order company with registered office in another Member State, tax shall become chargeable when the energy products are delivered to the private person in the fiscal territory.

(2a) Section 8 subsection (1a) shall apply mutatis mutandis.

(3) Any person wishing to deliver energy products to the fiscal territory as a mail-order company shall be obliged to provide notification of this in advance and nominate a person resident in the fiscal territory as an agent. The notification and the nomination must be made to the main customs office responsible for the agent. The agent shall be obliged to obtain a licence. It shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance and who – insofar as required to do so under the Commercial Code or Fiscal Code – keep orderly commercial records and compile annual accounts on time. The agent shall be obliged to notify the main customs office of each delivery in advance, providing information about the particulars relevant to taxation, and provide a guarantee for the chargeable duty as well as keep records of the deliveries of the mail-order company in the fiscal territory.

(4) The agent shall be the tax debtor. In the case of energy products for which tax has become chargeable, he shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax shall be due on the 25th day of the month following the incurrence of the tax. Where energy products are delivered by mail order not only occasionally, the main customs office may, upon application by the agent, grant authorisation for the agent, by way of derogation from the second sentence above, to submit the tax declaration for energy products for which tax has become chargeable in one month, by the 15th day of the month following the incurrence of the tax and grant authorisation for the submission of the tax declaration within the prescribed period to be deemed equivalent to the notification pursuant to subsection (3) fifth sentence above. The condition for this shall be that the agent provides a guarantee equivalent to the amount of duty chargeable in a one-month period. Where the procedure pursuant to subsection (3) above is not observed, the mail-order company shall be the tax debtor. The mail-order company shall be obliged to submit a tax declaration without delay. The tax is due immediately.

(5) The agent’s licence shall be revoked where one of the conditions referred to in subsection (3) fourth and fifth sentences above is no longer fulfilled or the guarantee provided is no longer sufficient.

(6) Any person wishing as a mail-order company with registered office in the fiscal territory to deliver energy products released for consumption to another Member State must notify the competent main customs office of this in advance. He shall be obliged to keep records of the energy products delivered and fulfil the conditions for the delivery laid down by the Member State.

(1) Where an irregularity occurs during the movement of energy products pursuant to section 15 subsections (1) and (2) or section 18 subsection (2) in the fiscal territory, tax shall become chargeable unless the energy products have been demonstrably supplied to persons in the fiscal territory who are authorised to procure tax-exempt energy products. This shall also apply where an irregularity has been determined during a movement in the fiscal territory without it being possible to ascertain the place where the irregularity occurred.

(2) "Irregularity" shall mean a situation occurring during the movement, with the exception of the cases governed by section 8 subsection (1a), due to which it is not possible to properly end the movement or a part of the movement.

(3) The tax debtor shall be the person who provided the guarantee pursuant to section 15 subsection (3) or section 18 subsection (3) fifth sentence and, in the case of section 15 subsection (2) second sentence the person who holds the energy products. In the case of energy products for which tax has become chargeable, the tax debtor shall be obliged to submit a tax declaration without delay. The tax is due immediately.

(4) Where, in the case of subsection (1) second sentence above, before the expiry of a period of three years from the start of the movement of the energy products, the place where the irregularity occurred is determined and this is located in another Member State, the tax collected pursuant to subsection (3) above shall, upon application by the tax debtor, be remitted or reimbursed, where he provides evidence of the payment of the tax in this Member State.

Part 2a Importation of energy products from third counties or third territories

(1) "Importation" shall mean

  1. the entry of energy products from third countries or third territories into the fiscal territory, unless the energy products are under a customs suspensive procedure or arrangement upon entry;
  2. the withdrawal of energy products from a customs suspensive procedure or arrangement in the fiscal territory, unless this is followed by a further customs suspensive procedure or arrangement.

(2) "Customs suspensive procedure or arrangement" shall mean

  1. in the case of the entry of energy products with the customs status of non-Community goods from third countries and third territories:
    a) the special procedures provided for in Title III, Chapters 1 to 4, of the Customs Code for customs supervision upon entry into the customs territory of the Community,
    b) temporary storage pursuant to Title III, Chapter 5, of the Customs Code,
    c) the procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Customs Code,
    d) all the procedures referred to in Article 84 subsection (1) letter a of the Customs Code,
    e) the national customs procedure for Forces use (Truppenverwendung) pursuant to section 2 of the Foreign Forces Customs Act of 19 May 2009 (Federal Law Gazette I, p. 1090), in the applicable version,
    and the subsequent provisions;
  2. in the case of the entry of energy products with the customs status of Community goods from third territories by way of application mutatis mutandis of the special procedures provided for in Title III, Chapters 1 to 4, of the Customs Code for customs supervision upon entry into the customs territory of the Community.
Where an irregularity occurs in a customs suspensive procedure or arrangement covering energy products within the meaning of section 4, Article 215 of the Customs Code shall apply mutatis mutandis.

(1) Tax shall become chargeable at the time of the release for consumption of the energy products within the meaning of section 4 through importation, unless the energy products are directly placed, at the place of importation, under a duty suspension arrangement (section 5) or a tax exemption procedure (section 24 subsection (1)). Tax shall not be chargeable where the energy products are moved under duty suspension from the fiscal territory or another Member State through third countries or third territories into the fiscal territory.

(2) The tax debtor shall be

  1. the person who, pursuant to the customs provisions, is required to declare the energy products or on whose behalf the energy products are declared,
  2. any other person who was involved in an irregular importation.

Where several persons are liable for the tax, they shall be liable as joint and several debtors.

(3) The customs provisions shall apply mutatis mutandis with regard to the due date of payment, deferment of payment, the extinction excluding the extinction through confiscation, the taxation procedure as well as the post-clearance recovery, the remission and the reimbursement in cases other than those pursuant to Article 220 subsection (2) letter b and Article 239 of the Customs Code. By way of derogation from the first sentence above, sections 163 and 227 of the Fiscal Code shall remain unaffected.

(4) By way of derogation from subsections (1) to (3) above, the provisions of the Foreign Forces Customs Act shall apply with regard to energy products which are used improperly for Forces use (section 19 subsection (2) number 1 letter c).

Part 3 Consumption in other cases

(1) Where energy products taxed pursuant to section 2 subsection (3) first sentence excluding natural gas, are not supplied or used for the purposes given in section 2 subsection (3) first and second sentences tax shall become chargeable, subject to subsection (3) below and section 21, in the amount of the difference to the relevant tax rate in section 2 subsections (1) or (2). Where it is not possible to determine the whereabouts of the energy products, the first sentence above shall apply mutatis mutandis.

(2) Where liquefied gases taxed pursuant to section 2 subsection (1) number 8 letter a or subsection (2) number 2 are not supplied or used unmixed with other energy products, tax shall become chargeable in the amount of the difference to the tax rate in section 2 subsection (1) number 8 letter b. Where it is not possible to determine the whereabouts of the energy products, the first sentence above shall apply mutatis mutandis.

(3) Tax shall not be chargeable where the energy products have been destroyed. Shrinkage shall be equivalent to loss. Furthermore, no tax shall be chargeable where energy products within the meaning of section 4 are supplied to a tax warehouse.

(4) The tax debtor shall be anyone who performs one of the acts mentioned. Where several persons are liable for the tax, they shall be liable as joint and several debtors. In the case of energy products for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately.

(1) Tax shall become chargeable at the tax rate pursuant to section 2 subsection (1) number 4 letter a on energy products which contain authorised markers and which are kept ready, supplied, carried or used as fuel. The first sentence above shall not apply in cases pursuant to section 3, section 3a, section 17 subsection (1) first sentence number 2, section 26, section 27 subsection (1) as well as in the authorised cases pursuant to section 66 subsection (1) number 12. By way of derogation from the first sentence above, the following shall be taxable:

  1. at least the quantity which corresponds to the capacity of the respective standard tanks where the acts mentioned are determined during the inspection of vehicles or installations in which energy products are used as fuels,
  2. only the remaining quantity of marked gas oil left in the pipelines, valves or in the discharge hose of a means of transport where a mixture has been created through the addition of the remaining quantity to the unmarked energy product during discharge of the unmarked energy product.

(2) The tax debtor shall be anyone who performs one of the acts mentioned. Where several persons are liable for the tax, they shall be liable as joint and several debtors. In the case of subsection (1) above, taxes which have become chargeable as a result of circumstances other than those referred to therein shall remain unaffected. In the case of energy products for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately.

(1) Where a tax has not become chargeable on energy products within the meaning of section 4 under another provision of this Act, it shall become chargeable where energy products are supplied or used as motor or heating fuel or as an additive or extender in motor or heating fuels. The first sentence above shall not apply to mixtures which have been created in the mixing processes referred to in section 6 subsection (2) numbers 1 and 2.

(2) The tax debtor shall be anyone who performs one of the acts mentioned. Where several persons are liable for the tax, they shall be liable as joint and several debtors. In the case of energy products for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately. The main customs office may, upon application, adopt an arrangement corresponding to section 8 subsections (3) to (6); section 6 subsection (3), second and third sentences, and section 8 subsection (7) shall apply mutatis mutandis.

(1) In the case of energy products other than those referred to in section 4, excluding coal and natural gas, tax shall become chargeable, subject to section 20 subsection (1), where the energy products

  1. are supplied as motor or heating fuel or as an additive or extender in motor or heating fuels for the first time in the fiscal territory,
  2. are used as motor or heating fuel in the fiscal territory where tax has not become chargeable pursuant to number 1 above,
  3. are mixed with energy products pursuant to section 4 outside of a tax warehouse where the mixture is an energy product within the meaning of section 4 and is supplied or used as a motor or heating fuel or as an additive or extender in motor or heating fuels, or
  4. are mixed with taxed natural gas where the mixture is natural gas and is supplied or used as a motor or heating fuel or as an additive or extender in motor or heating fuels.

Energy products pursuant to section 1 subsection (3) first sentence number 2 above, shall not be deemed to have been supplied as heating fuel for the first time if the energy products are separated out for waste disposal or delivered without being explicitly designated as heating fuel.

(1a) Tax demonstrated to have been already paid shall be credited for tax that becomes chargeable pursuant to subsection (1). Tax pursuant to subsection (1) shall not be chargeable where the conditions for a tax exemption procedure (section 24 subsection (1)) are met.

(2) Paragraph 1 shall not apply:

  1. to lubricants used to produce two-stroke mixtures,
  2. to water used to produce diesel/water mixtures, and
  3. to other energy products which are intended for use as an additive or extender in motor or heating fuels and which are supplied to a tax warehouse in the fiscal territory.

(3) The tax debtor shall,

  1. in the case of subsection (1) first sentence number 1, above, be the person who supplies the energy products where this person is resident in the fiscal territory, or failing this, the consignee,
  2. in all other cases, be the person who performs one of the acts mentioned.

(4) Any person wishing to supply, procure or use energy products pursuant to subsection (1) above shall be obliged to notify the competent main customs office of this in advance. Where the acts occur not only occasionally, the main customs office may waive the requirement for further notifications.

(5) A guarantee shall be provided in advance for tax becoming chargeable pursuant to subsection (1) above where there are indications that the tax may be at risk.

(6) In the case of energy products for which tax has become chargeable in one month, the tax debtor shall be obliged to submit a tax return and calculate the taxes therein himself (tax declaration). Section 8 subsections (3) to (6) shall apply mutatis mutandis with regard to the deadlines for the submission of the tax return and the due date of payment. Where the procedure pursuant to subsection (4) above is not adhered to or a guarantee requested pursuant to subsection (5) above is not provided, the tax debtor shall be obliged to submit without delay a tax return for the tax which has become chargeable and calculate the taxes therein himself (tax declaration). The tax is due immediately.

Part 4 Tax exemptions

(1) "Tax exemption procedure" shall mean tax-exempt use and tax-exempt distribution. Energy products which may be used exempt from tax pursuant to sections 25 to 29 may be supplied exempt from tax for these purposes.

(2) Any person wishing to use energy products exempt from tax in the cases of sections 25 to 29 shall be obliged to obtain a licence as user. Any person wishing to supply energy products exempt from tax in the cases of sections 25 to 29 shall, subject to subsection (3) below, be obliged to obtain a licence as distributor.

(3) The tax warehousekeeper shall not be obliged to obtain a licence as distributor insofar as he supplies energy products from the tax warehouse for tax-exempt purposes. In this case, the energy products shall be deemed to be under the consignee’s tax exemption procedure upon removal from the tax warehouse.

(4) Holders of a licence pursuant to subsection (2) above may also be granted permission to export or transport energy products out of the fiscal territory insofar as matters of taxation are not obstructed.

(5) The licence pursuant to subsections (2) and (4) above shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance. Where there are indications that the tax may be at risk, the licence shall be made contingent on the provision of a guarantee of up to the duty payable in two months, based on an annual average, that is expected for the energy products used or supplied. The licence shall be revoked where the condition pursuant to the first sentence above is no longer fulfilled or a requested guarantee is not provided. The licence may be revoked where a provided guarantee is no longer sufficient.

(6) The licence holder shall be obliged to accept receipt of the energy products without delay, insofar as he wishes to use them in his business. The energy products may only be used or supplied for the purpose referred to in the licence.

(1) Energy products within the meaning of section 4 may be used exempt from tax for purposes other than

  1. for use as motor or heating fuel,
  2. to produce motor or heating fuels referred to in section 4.

Tax-exempt use shall be excluded where production pursuant to section 6 is inherent in the use. The second sentence above shall not apply where, in order to produce an energy product within the meaning of section 4, goods falling within subheadings 2710 11 21, 2710 11 25 or 2710 19 29 of the Combined Nomenclature are used and these goods may not be transported under duty suspension pursuant to section 4 number 3.

(2) Energy products may be used exempt from tax as samples for the purposes of analysis.

(1) The owner of a business that produces energy products other than coal and natural gas may use energy products exempt from tax within the curtilage of the establishment if such products

  1. have been self-produced within the curtilage of the establishment and
  2. are used in connection with the production of energy products; they may not be used, in particular, for the propulsion of vehicles.

(2) Section 1 subsection (3) second sentence shall not be applied.

(3) The mixing of externally procured energy products with energy products self-produced within the curtilage of the establishment shall not qualify as production within the meaning of the first half-sentence of subsection (1) number 2.

(4) Subsection 1 shall not apply to the processes referred to in section 6 subsection (2), unless such processes take place in a production establishment (section 6) or in a gas extraction establishment (section 44 subsection (3)).

(1) Energy products falling within subheadings 2707 99 99, 2710 19 43 to 2710 19 99, 2710 20 11 to 2710 20 39 and other heavy oils falling within subheading 2710 20 90 of the Combined Nomenclature may be used exempt from tax in floating craft

  1. for sea navigation with the exception of private non-commercial craft,
  2. for the maintenance of floating craft pursuant to number 1 above, and
  3. in the production of floating craft.

This shall apply to energy products falling within subheadings 2710 19 43 to 2710 19 48 and subheadings 2710 20 11 to 2710 20 19 of the Combined Nomenclature only where they are properly marked.

(2) Aviation spirit falling within subheading 2710 12 31 of the Combined Nomenclature, the research octane number of which is not less than 100, and jet fuel falling within subheading 2710 19 21 of the Combined Nomenclature may be used exempt from tax in aircraft

  1. for air navigation with the exception of private non-commercial flying,
  2. for the maintenance of aircraft pursuant to number 1 above, as well as
  3. in the development and production of aircraft.

(3) The energy products referred to in subsection (2) above may be used exempt from tax in engines and motors intended for aircraft during their development and production.

(1) The following may be used exempt from tax for the purposes referred to in section 2 subsection (3) first sentence:

  1. gaseous biofuels for motors and heating that are unmixed with other energy products, if said fuels are used as heating fuel or in tax-privileged installations pursuant to section 3 subsection (1) first sentence number 1 or number 2,
  2. hydrocarbon gases which are extracted from the biodegradable share of waste and result from the storage of waste or from wastewater purification, if said substances are used in tax-privileged installations pursuant to section 3 subsection (1) first sentence number 1,
  3. energy products falling within heading 2705 of the Combined Nomenclature.

The mixing with other energy products in the user’s business directly prior to use shall not preclude tax exemption pursuant to the first sentence above for the proportion of energy products used. The first sentence number 3 above shall not apply to energy products falling within heading 2705 of the Combined Nomenclature, insofar as these goods contain through mixing, or have been generated from, goods falling within headings 2710 or 2711 of the Combined Nomenclature which are not exempt from tax pursuant to the first sentence above.

(2) The tax exemption pursuant to subsection (1) first sentence numbers 1–2 above, shall be granted in accordance with and until the expiry of the state aid approval by the European Commission which is necessary for this purpose. The expiry of the approval shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(1) Subject to section 21, tax shall become chargeable pursuant to the relevant tax rate in section 2 where the energy products are used or supplied contrary to the purpose referred to in the licence, or not received into the business, or where it is not possible to determine the whereabouts of the energy products. Tax shall not be chargeable where the energy products have been destroyed or supplied to persons entitled to procure tax-exempt energy products. Furthermore, tax shall also not be chargeable where energy products within the meaning of section 4 are supplied to tax warehousekeepers. Shrinkage shall be equivalent to loss.

(2) The tax debtor shall be the licence holder where he gained possession of the energy products prior to the tax becoming chargeable, otherwise the tax warehousekeeper shall be the tax debtor. Where energy products are supplied to an unauthorised party for tax-exempt purposes, this unauthorised party shall also be the tax debtor. Where several persons are liable for the tax, they shall be liable as joint and several debtors. In the case of energy products for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately. For energy products which have been used, but not fully consumed, in accordance with the purpose stated in the licence, the main customs office may, upon application, adopt an arrangement corresponding to section 8 subsections (3)– (6); section 6 subsection (3), second and third sentences, and section 8 subsection (7) above shall apply mutatis mutandis.

Chapter 3
Provisions for coal

(1) For the purposes of this Act and subject to subsection (2) below, "coal establishments" shall mean businesses in which coal is extracted or processed. For the purposes of this Act, "coal deliverer" shall mean any person delivering coal on a commercial basis.

(2) In the cases of businesses which are not already deemed coal establishments for other reasons, the mixing, drying, and crushing of coal shall not be deemed as processing coal.

(3) Any person wishing to extract or process coal shall be obliged to declare this to the competent main customs office before the business commences.

(4) Any person wishing to procure coal exempt from tax as a proprietor of a coal establishment or as a coal deliverer shall be obliged to obtain a licence. It shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance and who – insofar as required to do so under the Commercial Code or Fiscal Code – keep orderly commercial records and compile annual accounts on time. Where there are indications that the tax may be at risk, the licence shall be made contingent on the provision of a guarantee of up to two months of payable duty, based on an annual average, expected for the coal delivered from the coal establishment or the coal deliverer to persons who are not holders of a licence pursuant to section 31 subsection (4) or section 37 subsection (1).

(5) The licence shall be revoked where one of the conditions pursuant to subsection (4), second sentence, above is no longer fulfilled or a requested guarantee is not provided. The licence may be revoked where a provided guarantee is no longer sufficient.

(1) Subject to sections 34 and 35, tax shall become chargeable where

  1. coal is for the first time delivered in the fiscal territory to persons who procure the coal without being the holder of a licence pursuant to section 31 subsection (4) or section 37 subsection (1),
  2. coal is used in the fiscal territory by the holder of a licence pursuant to section 31 subsection (4),
  3. coal which has been extracted or processed by the user is used in the fiscal territory insofar as tax does not become chargeable pursuant to number 2 above.

The first sentence numbers 2 and 3 above shall not apply where at the same time the conditions in section 37 subsections (1) and (2) are met.

(2) The tax debtor shall,

  1. in the case of subsection (1) first sentence number 1 above, be the coal deliverer where this deliverer is resident in the fiscal territory, or failing this the consignee,
  2. in the case of subsection (1) first sentence number 2 above, be the holder of the licence,
  3. in the case of subsection (1) first sentence number 3 above, be the person who used the coal.

Where coal is delivered to an unauthorised party for tax-exempt purposes, this unauthorised party shall, in the case of number 1 above, also be the tax debtor in addition to the coal deliverer.

(3) A guarantee shall be provided in advance for tax chargeable pursuant to subsection (1) above where there are indications that the tax may be at risk.

(4) The coal shall be deemed delivered within the meaning of subsection (1), number 1 above where its whereabouts cannot be determined during the movement within the fiscal territory. This shall not apply to destroyed coal. Shrinkage shall be equivalent to loss. The person using the coal shall also be the tax debtor in addition to the tax debtor pursuant to subsection (2) first sentence number 1 above. Where several persons are liable for the tax, they shall be liable as joint and several debtors.

(1) In the case of coal for which tax has become chargeable in one month pursuant to section 32 subsection (1), the tax debtor shall be obliged to submit a tax return and calculate the taxes therein himself by the 15th day of the following month (tax declaration). Tax which has become chargeable in one month shall be due on the 25th day of the following month.

(2) In the cases of section 32 subsection (4), the tax debtor shall be obliged to submit without delay a tax return and to calculate the taxes therein himself (tax declaration). The tax is due immediately.

Where the coal is transported into the fiscal territory from a Member State, section 15, section 16 subsection (1) first sentence and subsection (2) and section 18 shall apply mutatis mutandis unless, in the case of section 15, the coal is procured, held or used by the holder of a licence pursuant to section 31 subsection (4) or section 37 subsection (1). By way of derogation from section 15 subsection (2) second sentence the accompanying document referred to therein shall not be required to be carried during the movement of coal.

Where coal is imported into the fiscal territory (section 19), sections 19a and 19b shall apply mutatis mutandis on condition that the tax does not become chargeable where the importation is carried out by the holder of a licence pursuant to section 31 subsection (4) or section 37 subsection (1) or the supply to such a holder directly follows the importation.

(1) Where a tax has not become chargeable on the coal under another provision of this Act, it shall become chargeable where the coal is used as motor or heating fuel in the fiscal territory.

(2) The tax debtor shall be the person who uses the coal. In the case of coal for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately.

(1) Any person wishing to use coal exempt from tax in the cases of subsection (2) below shall be obliged to obtain a licence. It shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance. The licence shall be revoked where the condition in the second sentence above is no longer fulfilled.

(2) Coal may be used exempt from tax

  1. for purposes other than for use as motor or heating fuel,
  2. on the curtilage of the coal establishment (section 31 subsection (1), first sentence) by the proprietor of the business to maintain the business,
  3. as motor or heating fuel to generate electricity,
  4. as heating fuel for processes and procedures pursuant to section 51,
  5. as a sample for analysis or examinations which are necessary for business or for the purposes of fiscal control or labour inspections.

The first sentence number 2 above, applies to the use of other energy products mutatis mutandis if they

  1. have been produced within the business itself and
  2. are used for maintaining the operation of the coal establishment; they may not be used, in particular, for the propulsion of vehicles.

The first sentence number 3 above shall not apply to coal which is used in electricity generation installations with an electrical rated output of up to two megawatts. Where in the case of the first sentence number 3 above the mechanical energy generated also serves other purposes in addition to generating electricity, only the proportion of coal used to generate the electricity shall be exempt from tax. In the cases of the first sentence numbers 3 and 4 above, the main customs office may, upon application, also authorise the procurement of coal exempt from tax for purposes other than those referred to therein for business reasons. Tax shall become chargeable for this coal upon use as motor or heating fuel. The tax debtor shall be the holder of the licence. Section 33 subsection (1) shall apply mutatis mutandis with regard to the tax declaration and due date of payment.

(3) The coal may only be used for the purposes referred to in the licence. Tax shall become chargeable for coal used contrary to the purpose referred to in the licence or where it is not possible to determine its whereabouts. Tax shall not be chargeable where the coal has been destroyed or has been delivered to persons who are entitled to procure tax-exempt coal pursuant to section 31 subsection (4) or who are entitled to the tax-exempt use of coal pursuant to section 37 subsection (1). Shrinkage shall be equivalent to loss. The tax debtor shall be the licence holder. In the case of energy products for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately.

(4) Coal shall be deemed as being used contrary to the purpose referred to in the licence (subsection (3) above) insofar as the licence for the tax-exempt use of coal pursuant to section 37 subsection (2) first sentence number 4 in conjunction with section 51 subsection (1) number 1 or the continuance of such a licence has been obtained by providing information which was largely incorrect or incomplete. By way of derogation from subsection (3) sixth and seventh sentences above, the main customs office shall specify the deadline for the submission of the tax declaration and the due date of payment of the tax.

Chapter 4
Provisions for natural gas

(1) Tax shall become chargeable where delivered or own produced natural gas is withdrawn in the fiscal territory from the pipeline network for consumption, unless this is followed by a tax exemption procedure (section 44 subsection (1)). Gas extraction establishments and gas storage facilities shall be deemed as belonging to the pipeline network on condition that the consumption of natural gas there shall be deemed withdrawal from the pipeline network. Withdrawal from the pipeline network for transmission by means other than via pipelines shall be deemed release for consumption.

(2) The tax debtor shall be

  1. the deliverer where he is resident in the fiscal territory and the delivered natural gas is not withdrawn from the pipeline network by another deliverer,
  2. failing this, the person who withdraws the natural gas from the pipeline network.

(3) Any person with registered office in the fiscal territory wishing to deliver natural gas, withdraw own produced natural gas for own consumption in the fiscal territory or procure natural gas for consumption from a deliverer not resident in the fiscal territory shall be obliged to declare this to the main customs office in advance.

(4) The main customs office may, upon application, grant authorisation so that the person delivering the natural gas to his tenants, lessees or comparable contracting parties shall not be deemed another deliverer (subsection (2) number 1 above). Natural gas delivered to the holder of the authorisation shall be deemed withdrawn from the pipeline network upon delivery to him. Section 42 shall remain unaffected by this.

(4a) Natural gas deliverers shall not be deemed other deliverers (subsection (2) number 1), if

  1. they withdraw natural gas for own consumption,
  2. this natural gas is delivered to them from a deliverer resident in the fiscal territory and
  3. said deliverer determines the amount of the natural gas delivered.

(5) Natural gas shall be deemed withdrawn in the fiscal territory from the pipeline network for consumption upon delivery to a deliverer who, contrary to subsection (3) above, is not registered, where the delivery of natural gas is made on the assumption that tax has become chargeable pursuant to subsection (1) above. The chargeability of tax arising from the actual withdrawal of the natural gas from the pipeline network shall remain unaffected by this. The unregistered deliverer shall, upon application, be refunded the tax which the deliverer delivering to him has paid, insofar as he proves that the tax which has become chargeable through the actual withdrawal of the natural gas has been paid, that no tax has become chargeable for the natural gas or that the gas has been withdrawn exempt from tax.

(6) A guarantee shall be provided in advance for tax chargeable pursuant to subsection (1) above where there are indications that the tax may be at risk.

(1) In the case of natural gas for which tax has become chargeable pursuant to section 38 subsection (1) in one month (assessment month), the tax debtor shall be obliged to submit a tax return and calculate the taxes therein himself by the 15th day of the following month (tax declaration). Tax which has become chargeable in one month shall be due on the 25th day of the following month.

(2) By way of derogation from subsection (1) above, the tax debtor may also declare the tax on an annual basis. This option may only be exercised for whole calendar years. It shall be exercised via a written declaration which must be submitted to the main customs office prior to the beginning of the calendar year from which the tax is to be declared on an annual basis. Where the tax becomes chargeable to the tax debtor for the first time during a calendar year, he shall be obliged to exercise this option at the latest by the end of the second calendar month following the month in which the tax became chargeable for the first time. This option may only be revoked from the beginning of a calendar year onwards. The revocation shall be declared in writing to the main customs office prior to the beginning of the calendar year in which it is to apply.

(3) In the case of annual declarations, the tax shall be declared for each calendar year (assessment year) by 31 May of the following calendar year and, taking into account the monthly prepayments made pursuant to subsection (5) below, shall be due on 25 June of this calendar year.

(4) Where the tax debtor ceases to be liable for the tax during the assessment year, the amount of tax to be paid shall be declared by the end of the fifth calendar month following the cessation of tax liability. Any remainder once the monthly prepayments pursuant to subsection (6) below have been taken into account shall be due on the 25th calendar day of the following month.

(5) In the case of annual declarations, monthly prepayments shall be made towards the tax debt. The prepayments for the individual calendar month shall be due on the 25th calendar day of the following month. The amount of the monthly prepayments shall be determined by the main customs office and shall in principle be one twelfth of the tax which has become chargeable in the penultimate calendar year preceding the assessment year. The main customs office may determine alternative monthly prepayments where the sum of the prepayments to be made by the tax debtor would deviate from the estimated tax debt for the year. The tax debtor shall be obliged to inform the main customs office of the estimated tax debt for the year upon exercising the option pursuant to subsection (2) above or upon request. Where the tax debtor fails to fulfil the obligations pursuant to the fifth sentence above, the main customs office may exclude him from the procedure pursuant to subsection (2) above.

(6) Where the delivery or consumption of natural gas is invoiced or determined on the basis of meter reading periods covering several assessment months or several assessment years, an appropriate estimate, verifiable by a third party, distributing the amount of natural gas withdrawn during the entire meter reading period across the assessment periods in question shall be permissible. Insofar as the meter reading periods end after the respective assessment period, the amount of natural gas which can be expected to be withdrawn in the assessment period shall be declared for these meter reading periods. Once such a meter reading period has ended, the tax debtor shall be obliged to adjust the amount of natural gas declared pursuant to the second sentence above and the tax chargeable thereon in accordance with the first sentence above. The adjustment shall be made for the assessment period in which the meter reading period ends. The tax on or the entitlement to reimbursement of the difference between the declared and adjusted amount shall in this respect be deemed to have arisen at the time at which the meter reading period ends.

(7) Where the declaration pursuant to section 38 subsection (3) is not made or a guarantee requested pursuant to section 38 subsection (6) is not provided, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately.

(1) Where natural gas is transported from a Member State into the fiscal territory by means other than via pipeline, section 15, section 16 subsection (1) first sentence and subsection (2), and section 18 shall apply mutatis mutandis, on condition that, in the case of section 15, tax shall not be chargeable where the receipt or transport is followed by a tax exemption procedure (section 44 subsection (1)). By way of derogation from section 15 subsection (2) second sentence the accompanying document referred to therein shall not be required to be carried during the movement of natural gas.

(2) Subsection (1) above shall not apply to liquefied natural gas (LNG) which, following transport into the fiscal territory, is received into an installation for the re-gasification of LNG.

(1) Where natural gas is imported (section 19) into the fiscal territory by means other than via pipeline, sections 19a and 19b shall apply mutatis mutandis, on condition that tax shall not be chargeable where the natural gas is placed directly under a tax exemption procedure (section 44 subsection (1)) at the place of importation.

(2) Subsection (1) above shall not apply to LNG which, following importation, is received into an installation for the re-gasification of LNG.

(1) Where natural gas taxed pursuant to section 2 subsection (3), first sentence number 4 is not supplied or used for the purposes referred to in section 2 subsection (3) first and second sentences, tax shall become chargeable in the amount of the difference to the relevant tax rate in section 2 subsection (1) number 7 or subsection (2) number 1. Where it is not possible to determine the whereabouts of the natural gas, the first sentence above shall apply mutatis mutandis.

(2) The tax debtor shall be anyone who performs one of the acts mentioned. In the case of natural gas for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately. The main customs office may, upon application and in individual cases, adopt an arrangement corresponding to section 39.

(1) Where a tax has not become chargeable on natural gas under another provision of this Act, it shall become chargeable where the natural gas is supplied or used as motor or heating fuel or as an additive or extender in motor or heating fuels. The first sentence above shall not apply to mixtures which have been created in mixing processes which are not deemed natural gas production pursuant to section 44 subsection (3), second sentence.

(2) The tax debtor shall be anyone who performs one of the acts mentioned. Where several persons are liable for the tax, they shall be liable as joint and several debtors. In the case of natural gas for which tax has become chargeable, the tax debtor shall be obliged to submit without delay a tax return and calculate the taxes therein himself (tax declaration). The tax is due immediately.

(1) "Tax exemption procedure" shall mean the tax-exempt use and, in the case of subsection (2b) below, also the tax-exempt distribution of natural gas. Any person wishing to use natural gas exempt from tax pursuant to subsection (2), subsection (2a) or subsection (2b) below shall be obliged to obtain a licence as user. Any person wishing to supply natural gas exempt from tax pursuant to subsection (2b) below shall be obliged to obtain a licence. The licence shall, upon application and subject to revocation, be granted to persons in relation to whom no concerns exist as to their tax compliance. It shall be revoked where the condition pursuant to the fourth sentence above is no longer fulfilled.

(1a) Holders of a licence pursuant to subsection (1) above may also be granted permission to export or transport LNG out of the fiscal territory insofar as matters of taxation are not obstructed.

(2) The proprietor of a gas extraction establishment (subsection (3)) may use energy products exempt from tax within the curtilage of the establishment if said energy products

  1. have been self-produced within the curtilage of the establishment and
  2. are used in connection with the extraction or processing (production) of natural gas; they may not be used, in particular, for the propulsion of vehicles.

(2a) Natural gas which is collected during coal mining may be used exempt from tax for the propulsion of gas turbines and combustion engines in tax-privileged installations pursuant to section 3.

(2b) LNG may be used or supplied exempt from tax for the purposes referred to in section 27 subsection (1), first sentence.

(3) For the purposes of this Act, "gas extraction establishments" shall mean businesses in which gas is extracted or processed (produced). Section 6 subsection (2) shall apply mutatis mutandis on condition that, in the case of businesses which are not already for another reason deemed gas extraction establishments, the act of mixing minimum amounts of other substances to improve or odorise natural gas shall also not be deemed natural gas production.

(4) Natural gas may only be used or supplied for the purposes referred to in the licence. Where natural gas is used or supplied contrary to the purpose referred to in the licence, section 30 shall apply mutatis mutandis.

Chapter 5
Tax relief

For the purposes of this Act, "tax relief" shall cover the remission, reimbursement and refunding of a tax which has become chargeable.

(1) Tax relief shall, upon application, be granted for

  1. demonstrably taxed, unused energy products within the meaning of section 4 which have been transported into another Member State for commercial purposes or as part of mail-order selling,
  2. demonstrably taxed coal which has, for commercial purposes, been transported out of the fiscal territory or exported,
  3. demonstrably taxed natural gas which has, for commercial purposes, been transported out of the fiscal territory or exported,
  4. demonstrably taxed, unused energy products which have, for commercial purposes, been transported out of the fiscal territory or exported, excluding energy products within the meaning of section 4 as well as coal and natural gas.

The first sentence above shall not apply to fuels contained in the standard tanks of vehicles, special containers, machinery and work equipment as well as refrigeration and air-conditioning systems, to fuels contained in portable containers carried in vehicles and to heating fuels contained in the reservoir of a vehicle’s auxiliary heating system.

(2) In the case of subsection (1) first sentence number 1 above, tax relief shall only be granted where the person eligible for tax relief

  1. provides evidence, in the case of mail-order selling, that tax on the energy products has been paid in the other Member State, or
  2. in all other cases
    a. moves the energy products with the accompanying documents pursuant to Article 34 of the Excise Duty Directive,
    b. b) submits an orderly acknowledgement of receipt as well as official confirmation from the other Member State that the energy products have been properly registered for tax purposes there.

(2a) In the case of subsection (1), first sentence number 1 above, tax relief shall also be granted where the energy products have not arrived at the destination but the tax has been demonstrably collected in another Member State as a result of an irregularity which was determined there.

(3) The person who transported the energy products out of the fiscal territory or exported the energy products shall be eligible for tax relief.

(1) Tax relief shall, upon application, be granted

  1. for demonstrably taxed, unused energy products within the meaning of section 4 which have been received into a tax warehouse,
  2. for the proportion of hydrocarbon gas in gaseous mixtures of demonstrably taxed, unused energy products and other materials which have been collected during the storage or loading of energy products, when refuelling vehicles, or when degassing means of transport, where
    a) the mixtures have been used under the conditions in section 25 or in section 26 for the purposes referred to therein, or
    b) energy products within the meaning of section 4 are produced from the mixtures on the curtilage of a tax warehouse,
  3. for demonstrably taxed heavy fuel oils, natural gases, liquefied gases and hydrocarbon gases, as well as equivalent energy products pursuant to section 2 subsections (4) and (4a), which have been used for the purposes referred to in section 25,
  4. (repealed)
  5. for demonstrably taxed coal which
    a) has been received into a coal establishment, or
    b) has been used under the conditions in section 37 subsection (2) first sentence numbers 1 and 2, and second sentence, for the purposes referred to therein,
  6. for demonstrably taxed natural gas which is fed into a pipeline network for untaxed natural gas.

(2) Persons shall be eligible for tax relief

  1. in the cases of subsection (1) number 1 and number 2 letter b above, be the tax warehousekeeper or the authorised depositor,
  2. in the case of subsection (1) number 5 letter a above, be the proprietor of the coal establishment,
    2a. in the case of subsection (1) number 6 above, be the person who fed in the natural gas,
  3. in other cases, be the person who has used the energy products.

In the case of number 1 above, the authorised depositor shall only be eligible for relief insofar as the tax warehousekeeper has declared in writing to the main customs office the waiver of his entitlement to tax relief.

Partial tax relief shall, upon application, be granted for demonstrably taxed energy products which have been used under the conditions pursuant to section 26, section 37 subsection (2) first sentence number 2, section 37 subsection (2) second sentence, or section 44 subsection (2) for the purposes referred to therein.

(2) Tax relief for energy products used in accordance with subsection (1) above

  1. for 1,000l of energy products taxed pursuant to section 2 subsection (1) first sentence number 4 shall be EUR 140.40
  2. for 1,000l of energy products taxed pursuant to section 2 subsection (3) first sentence number 1 or number 3 shall be EUR 40.35,
  3. for 1,000kg of energy products taxed pursuant to section 2 subsection (3) first sentence number 2 shall be EUR 10.00,
  4. for 1MWh of energy products taxed pursuant to section 2 subsection (3) first sentence number 4 shall be EUR 4.96,
  5. for 1,000kg of energy products taxed pursuant to section 2 subsection (3) first sentence number 5 shall be EUR 60.60,
  6. for 1GJ of energy products taxed pursuant to section 2 subsection (1) number 9 and number 10 or section 2 subsection (4a) shall be EUR 0.16.

Further tax relief may not be granted for these energy products.

(3) The person eligible for tax relief shall be the person who has used the energy products.

(4) The tax reduction shall be granted in accordance with and until the expiry of the exemption notification to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the common market in application of Articles 107 and 108 of the Treaty (General Block Exemption Regulation; OJ L 187, 26.6.2014, p. 1), in the applicable version. The expiry of the exemption notification shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(1) Tax relief shall, upon application, be granted for the demonstrably taxed proportions in mixtures of properly marked gas oils and other gas oils up to the amount pursuant to the tax rate in section 2 subsection (3) first sentence number 1, where the mixtures

  1. have been created in the course of rinsing processes approved by the main customs office or from inadvertent mixing, which is to be proven by the applicant, and
  2. have been demonstrably used as heating fuel or added to gas oils taxed pursuant to section 2 subsection (3) first sentence number 1.

This shall not apply for the shares of mixtures which have been determined during inspections of fuels in vehicles or propulsion machinery.

(2) The person eligible for tax relief shall be the proprietor of the business authorised by the main customs office to perform rinsing; in the case of mixtures which have been created inadvertently, the person with powers of disposition over such shall be eligible for tax relief.

(1) Tax relief shall, upon application, be granted for gas oils demonstrably taxed pursuant to section 2 subsection (1) number 4, up to the tax rate pursuant to section 2 subsection (3) first sentence number 1, if said gas oils

  1. have been demonstrably used as heating fuel and there is a particular economic need for the use of unmarked gas oils for heating or
  2. if said gas oils have been used in testing devices for the propulsion of engines whose mechanical energy exclusively serves the purpose of generating electricity and it is not possible, for reasons connected to safety or to public health or for technical reasons, to use properly marked gas oils.

Tax relief pursuant to the first sentence number 2 above, shall only be granted if matters of taxation are not obstructed and the amount of relief is at least 50 euros in a calendar year.

(2) Tax relief shall, upon application, be granted for demonstrably taxed liquefied gases pursuant to section 2 subsection (2) number 2 up to the amount pursuant to the tax rate in section 2 subsection (3) first sentence number 5, insofar as they have been demonstrably supplied for the purposes referred to in section 2 subsection (3) first sentence.

(3) Tax relief shall, upon application, be granted for demonstrably taxed energy products pursuant to section 2 subsection (1) numbers 1 to 3 up to the amount pursuant to the tax rate in section 2 subsection (3) first sentence number 1 letter b, insofar as they have been demonstrably used as heating fuel for commercial purposes or used for the propulsion of gas turbines and combustion engines in tax-privileged installations pursuant to section 3. The tax relief shall only be granted where the amount of relief is at least 50 euros in a calendar year.

(4) The person eligible for tax relief shall be the person who uses the energy products pursuant to subsection (1) or subsection (3) above or who supplied the liquefied gases pursuant to subsection (2) above.

(1) Tax relief shall, upon application, be granted for energy products which have been demonstrably taxed pursuant to section 2 subsection (1) numbers 9 and 10, section 2 subsection (3) first sentence or section 2 subsection (4a) and which have been used as heating fuel

  1. by a company in the manufacturing sector within the meaning of section 2 number 3 of the Electricity Duty Act (Stromsteuergesetz) of 24 March 1999 (Federal Law Gazette I, p. 378; 2000 I, p. 147), which was last amended by Article 2 of the Act of 1 March 2011 (Federal Law Gazette I, p. 282), in the applicable version
    a) to produce glass and glassware, ceramic products, ceramic wall and floor tiles and panels, bricks, tiles and construction products in baked clay, cement, lime and burnt gypsum, products from concrete, cement and plaster, vitrified-bonded abrasives, mineral insulating materials and products from mineral insulating materials, mineral catalyst supports, goods made of asphalt and bituminous products, goods made of graphite or other carbon, and aerated concrete products for drying, firing, melting, heating, keeping warm, expanding, tempering or sintering the above-mentioned products or the semi-finished products used in their production,
    b) to manufacture and process metals as well as within the context of manufacturing metal products to manufacture forging, pressing, drawing and stamping parts, roll forms and powder metallurgy products and for surface refinement and heat treatment,
    c) for chemical reduction purposes,
    d) simultaneously for heating purposes and for purposes other than for use as heating fuel or motor fuel,
  2. for the thermal treatment of waste or exhaust air.

(1a) By way of derogation from subsection (1) above, the tax relief for energy products demonstrably taxed pursuant to section 2 subsection (3), first sentence number 1 letter a shall be 61.35 euros for 1000 litres from 1 January 2009. Further tax relief may not be granted for these energy products.

(2) The person eligible for tax relief shall be the person who has used the energy products.

(1) Tax relief shall, upon application, be granted for demonstrably taxed energy products which have been used for the purposes referred to in section 27. In the cases of section 27 subsection (1) first sentence numbers 1 and 2, tax relief shall only be granted for energy products falling within subheadings 2710 19 43 to 2710 19 48 and subheadings 2710 20 11 to 2710 20 19 of the Combined Nomenclature where they are properly marked.

(2) The person eligible for tax relief shall be the person who has used the energy products.

(1) Tax relief shall, upon application, be granted for energy products which

  1. have been demonstrably taxed pursuant to section 2 subsection (1) numbers 9 and 10, section 2 subsection (3) first sentence or section 2 subsection (4a) and
  2. have been used for electricity generation in fixed installations,

providing that the electricity generated is not exempt from electricity duty pursuant to section 9 subsection (1) numbers 1, 3, 4, 5 or 6 of the Electricity Duty Act.

Where the mechanical energy generated in the installation also serves other purposes in addition to generating electricity, only the proportion of the energy products used to generate electricity shall be granted tax relief.

(2) Energy products shall only be deemed as used for the generation of electricity insofar as they are directly involved in the energy conversion process in the electricity generation installation. Notwithstanding conversion losses caused by technical factors, the total quantity of energy products used in the electricity generation process shall be eligible for tax relief. In particular, the following shall not form part of the electricity generation process:

  1. steam generators, insofar as their thermal energy (steam) is not used for the generation of electricity,
  2. downstream exhaust-air treatment systems,
  3. auxiliary firing systems, insofar as the thermal energy generated thereby is not used for the generation of electricity but is extracted upstream of the heat engine, in particular a steam turbine or a Stirling engine.

"Exhaust-air treatment systems" within the meaning of the third sentence number 2 above shall mean in particular flue gas desulphurisation systems, flue gas denitrification systems as well as combinations thereof.

(3) By way of derogation from subsection (1) above, the tax relief for energy products demonstrably taxed pursuant to section 2 subsection (3) first sentence number 1 letter a shall be 61.35 euros for 1,000 litres. Further tax relief may not be granted for these energy products.

(4) The person eligible for tax relief shall be the person who used the energy products for the generation of electricity. Only the person who uses the energy products to operate an electricity generation installation shall be deemed the user within the meaning of the first sentence above.

(1) Partial tax relief shall, upon application, be granted for energy products which have been demonstrably taxed pursuant to section 2 subsection (1) numbers 9 and 10, section 2 subsection (3), first sentence, or section 2 subsection (4a) and which have been used as heating fuel for the combined generation of heat and power in fixed installations with a monthly or annual utilisation ratio of at least 70 per cent.

(2) The tax relief pursuant to subsection (1) above

  1. for 1,000l of energy products taxed pursuant to section 2 subsection (3) first sentence number 1 or number 3 shall be EUR 40.35,
  2. for 1,000kg of energy products taxed pursuant to section 2 subsection (3) first sentence number 2 shall be EUR 10.00,
  3. for 1MWh of energy products taxed pursuant to section 2 subsection (3) first sentence number 4 shall be EUR 4.42,
  4. for 1,000kg of energy products taxed pursuant to section 2 subsection (3) first sentence number 5 shall be EUR 60.60,

Further tax relief may not be granted for these energy products.

(3) Where the energy products, in the case of subsection (1) above, are used as heating fuel for business purposes by a company in the manufacturing sector within the meaning of section 2 number 3 of the Electricity Duty Act or by a company in the agricultural and forestry sectors within the meaning of section 2 number 5 of the Electricity Duty Act, subsection (2) above shall apply, on condition that the tax relief

  1. for 1GJ of energy products taxed pursuant to section 2 subsection (1) number 9 and number 10 or section 2 subsection (4a) shall be EUR 0.16,
  2. for 1MWh of energy products taxed pursuant to section 2 subsection (3) first sentence number 4 shall be EUR 4.96,

(4) Partial tax relief shall, upon application, be granted for energy products which have been demonstrably taxed pursuant to section 2 subsection (1) numbers 9 and 10, section 2 subsection (3) first sentence or section 2 subsection (4a) and which have been used for the propulsion of gas turbines and combustion engines in tax-privileged installations for the combined generation of heat and power pursuant to section 3 with a monthly or annual utilisation ratio of at least 70 per cent.

(5) The tax relief pursuant to subsection (4) above

  1. for 1,000l of energy products taxed pursuant to section 2 subsection (3) first sentence number 1 or number 3 shall be EUR 40.35,
  2. for 1,000kg of energy products taxed pursuant to section 2 subsection (3) first sentence number 2 shall be EUR 4.00,
  3. for 1MWh of energy products taxed pursuant to section 2 subsection (3) first sentence number 4 shall be EUR 4.42,
  4. for 1,000kg of energy products taxed pursuant to section 2 subsection (3) first sentence number 5 shall be EUR 19.60,
  5. for 1GJ of energy products taxed pursuant to section 2 subsection (1) number 9 and number 10 or section 2 subsection (4a) shall be EUR 0.16.

Further tax relief may not be granted for these energy products.

(6) Full tax relief shall, upon application, be granted for energy products which have been demonstrably taxed pursuant to section 2 subsection (1) numbers 9 and 10, section 2 subsection (3) first sentence or section 2 subsection (4a) and which have been used for the combined generation of heat and power in fixed installations. By way of derogation from sentence (1) above, the tax relief for energy products demonstrably taxed pursuant to section 2 subsection (3) first sentence number 1 letter a shall be 61.35 euros for 1,000 litres. No further tax relief may be granted for the energy products described in sentence 2 above. Tax relief pursuant to sentences 1 and 2 above shall only be granted if the installations

  1. reach a monthly or annual utilisation ratio of at least 70 per cent and
  2. are high efficiency.

An installation that combines both heat and power shall be deemed high efficiency if it meets the criteria set out in Annex II of Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC (OJ L 315 of 14.11.2012, p. 1; L 113 of 25.4.2013, p. 24), amended by Directive 2013/12/EU (OJ L 141 of 28.5.2013, p. 28), in the applicable version.

(7) Full tax relief pursuant to subsection (6) shall only be granted until the complete deduction for the depreciation of the main components of the installation in accordance with the requirements of section 7 of the Income Tax Act (Einkommensteuergesetz). "Main components" of the installation shall mean the gas turbine, motor, steam generator, steam turbine, generator and controls. Where main components of the installation are replaced by new main components, tax relief shall be granted until the complete deduction for depreciation of the newly incorporated main components, insofar as the costs of the renovation amount to at least 50 per cent of the costs for the reconstruction of the installation.

(8) Full tax relief pursuant to subsection (6) shall be given minus the investment aid received. Where the investment aid equals or exceeds the amount of tax relief pursuant to section 53a, no tax relief shall be granted. Persons eligible for tax relief pursuant to subsection (10) first sentence are obliged to provide the competent main customs office with information on the entirety of investment aid being granted to them.

(9) Partial tax relief pursuant to subsections (1) and (3) above shall only be granted for the month or the year in which a utilisation ratio of at least 70 per cent was demonstrably reached. Full tax relief pursuant to subsection (6) shall only be granted for the month or the year in which the conditions referred to in subsections (6) and (7) were demonstrably fulfilled.

(10) The person eligible for tax relief shall be the person who used the energy products for the combined generation of heat and power. Only the person who uses the energy products in a CHP installation in order to operate the installation shall be deemed the user.

(11) Partial tax relief pursuant to subsections (1), (3) and (4) above shall be granted in accordance with and until the expiry of the exemption summary information submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014. The expiry of the exemption summary information shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(12) Full tax relief pursuant to subsection (6) above shall be granted in accordance with and until the expiry of the state aid approval by the European Commission which is necessary for this purpose. The expiry of the approval shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(1) Tax relief shall, upon application, be granted for energy products which have been demonstrably taxed pursuant to section 2 subsection (3) first sentence number 1 and numbers 3 to 5 and which have been used as heating fuel for business purposes or used in tax-privileged installations pursuant to section 3 by a company in the manufacturing sector within the meaning of section 2 number 3 of the Electricity Duty Act or a company in the agricultural and forestry sectors within the meaning of section 2 number 5 of the Electricity Duty Act. Tax relief for energy products which have been used for the generation of heat shall however only be granted insofar as the heat generated has been demonstrably used by a company in the manufacturing sector or a company in the agricultural and forestry sectors.

(2) The amount of tax relief

  1. for 1,000l of energy products taxed pursuant to section 2 subsection (3) first sentence number 1 or number 3 shall be EUR 15.34,
  2. for 1MWh of energy products taxed pursuant to section 2 subsection (3) first sentence number 4 shall be EUR 1.38,
  3. for 1,000kg of energy products taxed pursuant to section 2 subsection (3) first sentence number 5 shall be EUR 15.15,

(3) Tax relief shall only be granted insofar as the amount of relief pursuant to subsection (2) above exceeds in a calendar year the amount of 250 euros.

(4) The person eligible for tax relief shall be the person who has used the energy products.

(5) Tax relief shall be granted in accordance with and until the expiry of the exemption summary information submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014. The expiry of the exemption summary information shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(1) Tax relief shall, upon application, be granted for energy products which have been demonstrably taxed pursuant to section 2 subsection (3) first sentence number 1 and numbers 3 to 5 and which have been used as heating fuel for commercial purposes or used in tax-privileged installations pursuant to section 3 by a company in the manufacturing sector within the meaning of section 2 number 3 of the Electricity Duty Act. Tax relief for energy products which have been used for the generation of heat shall however only be granted insofar as the heat generated has been demonstrably used by a company in the manufacturing sector.

(1a) (repealed)

(2) The amount of tax relief for a calendar year shall be 90 per cent of the tax share pursuant to subsection (3) below, but no more than 90 per cent of the amount by which the sum of the tax share pursuant to subsection (3) below and the electricity duty pursuant to section 10 subsection (1) first to fourth sentences of the Electricity Duty Act exceeds in a calendar year the difference between

  1. the employer’s share of pension contributions which results for the company if, in the calendar year for which the application is made (application year), the contribution rate had been 20.3 per cent for general pension insurance and 26.9 per cent for miners’ pension insurance, and
  2. the employer’s share of pension contributions which results for the company if, in the application year, the contribution rate had been 19.5 per cent for general pension insurance and 25.9 per cent for miners’ pension insurance.

Where the contribution rates for pension insurance are lower in the application year than the contribution rates referred to in the first sentence number 2 above, the lower contribution rates shall be decisive for calculating the employer’s share pursuant to the first sentence number 2 above.

(3) The tax share (subsection (2) above)

  1. for 1MWh of energy products taxed pursuant to section 2 subsection (3) first sentence number 4 shall be EUR 2.28,
  2. for 1,000kg of energy products taxed pursuant to section 2 subsection (3) first sentence number 5 shall be EUR 19.89,
  3. for 1,000l of energy products taxed pursuant to section 2 subsection (3) first sentence number 1 or number 3 shall be EUR 5.11,

reduced by 750 euros.

(4) Tax relief pursuant to subsections (1) and (2) above shall be granted where

  1. the company proves for the application year that it
    a) operated an energy management system which corresponds to the requirements of DIN EN ISO 50001, edition of December 2011 or edition of December 2018, or
    b) is a registered organisation pursuant to Article 13 of Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), repealing Regulation (EC) No 761/2001 and Commission Decisions 2001/681/EC and 2006/193/EC (OJ L 342, 22.12.2009, p. 1), amended by Regulation (EC) No 517/2013 (OJ L 158, 10.06.2013, p. 1), in the applicable version,
  2. the Federal Government
    a) has determined that at least the target value for a reduction of energy intensity provided for the application year pursuant to the annex to section 55 has been reached; the finding shall be made on the basis of the report which an independent scientific institute has produced as part of monitoring pursuant to the agreement between the Government of the Federal Republic of Germany and German industry on increasing energy efficiency of 1 August 2012 (Federal Gazette, official section, 16 October 2012 B1), as well as
    b) has announced the finding pursuant to letter a above in the Federal Law Gazette.

Small and medium-sized companies may operate, instead of the energy and environmental management systems referred to in the first sentence number 1 above, alternative systems for the improvement of energy efficiency which correspond to the requirements of DIN EN 16247-1, edition of October 2012; "small and medium-sized companies" shall mean those within the meaning of Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36), in the applicable version.

(5) By way of derogation from subsection (4) above, tax relief shall be granted

  1. for the application years 2013 and 2014, where the company proves that it, in the application year or earlier, began to implement an energy management system pursuant to subsection (4) first sentence number 1 letter a above or an environmental management system pursuant to subsection (4) first sentence number 1 letter b above,
  2. for the application year 2015, where
    a) the company proves that it, in the application year or earlier, concluded the implementation of an energy management system pursuant to subsection (4), first sentence number 1 letter a above, or where the company proves that it, in the year 2015 or earlier, was registered as an organisation pursuant to Article 13 of Regulation (EC) No 1221/2009, and
    b) the conditions of subsection (4), first sentence number 2 above are fulfilled.

Subsection (4) second sentence above shall apply mutatis mutandis to small and medium-sized companies.

(6) Subsection (5) above shall apply to companies which were newly formed after 31 December 2013, on condition

  1. that the year 2013 is replaced by the calendar year of the formation and the years 2014 and 2015 are replaced by the two years following formation, as well as
  2. that the conditions of subsection (4) first sentence number 2 above are fulfilled from the application year 2015 onwards; subsection (7) shall apply mutatis mutandis.

The time of first starting operation shall be deemed as the time of formation. "Newly formed companies" shall mean only those which were not formed by means of a transformation within the meaning of the Transformation Act of 28 October 1994 (Federal Law Gazette I p. 3210; 1995 I p. 428), which was last amended by Article 2 subsection (48) of the Act of 22 December 2011 (Federal Law Gazette I p. 3044), in the applicable version.

(7) Where the Federal Government determines that the target value for a reduction of energy intensity provided for the application year pursuant to the annex to section 55 has not been reached, the companies shall receive tax relief by way of derogation from subsection (4) first sentence number 2 letter a

  1. to the value of 60 per cent, where the Federal Government has determined that at least 92 per cent of the target value for a reduction of energy intensity provided pursuant to the annex to section 55 has been reached,
  2. to the value of 80 per cent, where the Federal Government has determined that at least 96 per cent of the target value for a reduction of energy intensity provided pursuant to the annex to section 55 has been reached.

The determination of whether the conditions pursuant to the first sentence number 1 or number 2 above are met shall be made as part of the Federal Government’s announcement pursuant to subsection (4) first sentence number 2 letter b above.

(8) The evidence pursuant to subsection (4), first sentence number 1 letter a above as well as pursuant to subsection (5) first sentence number 1 and number 2 letter a first alternative, above shall be provided by the companies by means of

  1. environmental verifiers or environmental verification organisations who, pursuant to the Environmental Audit Act as published on 4 September 2002 (Federal Law Gazette I, p. 3490), as last amended by Article 1 of the Act of 6 December 2011 (Federal Law Gazette I, p. 2509), in the applicable version, are entitled to work as environmental verifiers, in their respective area of authorisation, or
  2. conformity assessment bodies which are accredited by the national accreditation agency for the certification of energy management systems pursuant to DIN EN ISO 50001.

(9) Tax relief pursuant to subsections (1) and (2) above shall be granted in accordance with and until the expiry of the exemption summary information submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014. The expiry of the exemption summary information shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(10) The person eligible for tax relief shall be the company in the manufacturing sector which used the energy products.

(1) Tax relief shall, upon application, be granted for petrols pursuant to section 2 subsection (1) number 1, gas oils pursuant to section 2 subsection (1) number 4, natural gas, liquefied gases and hydrocarbon gases as well as equivalent energy products pursuant to section 2 subsection (4) which have been demonstrably taxed pursuant to section 2 subsection (1) number 1 or number 4 or section 2 subsection (2) and which have been used

  1. in generally accessible rail vehicles intended for moving passengers with the exception of mountain railways, or
  2. in motor vehicles operating in licensed regular services pursuant to sections 42 and 43 of the Passenger Transport Act as published on 8 August 1990 (Federal Law Gazette I, p. 1690), which was last amended by Article 2 subsection (7) of the Act of 7 July 2005 (Federal Law Gazette I, p. 1954), in the applicable version, or
  3. in motor vehicles in traffic pursuant to section 1 number 4 letters d, g and i of the Exemption Ordinance of 30 August 1962 (Federal Law Gazette I, p. 601), which was last amended by Article 1 of the Ordinance of 30 June 1989 (Federal Law Gazette I, p. 1273), in the applicable version,

where, in the majority of passenger journeys of a means of transport, the total distance does not exceed 50 kilometres or the total journey time does not exceed one hour. The first sentence shall not apply to the tax pursuant to section 21. Tax relief shall only be granted for energy products or the proportion of energy products pursuant to the first sentence above which have been used in the fiscal territory pursuant to section 1 subsection (1) second sentence.

(2) The amount of tax relief

  1. for 1,000l of petrols pursuant to section 2 subsection (1) number 1 or 1,000l of gas oils pursuant to section 2 subsection (1) number 4 shall be EUR 54.02,
  2. for 1,000 kg of liquefied gases pursuant to section 2 subsection (2) number 2
    a) until 31 December 2018 shall be EUR 13.37,
    b) from 1 January 2019–31 December 2019 EUR 16.77,
    c) from 1 January 2020–31 December 2020 EUR 20.17,
    d) from 1 January 2021–31 December 2021 EUR 23.56,
    e) from 1 January 2022–31 December 2022 EUR 27.00,
    for 1,000kg of liquefied gases pursuant to section 2 subsection (1) number 8 letter a
    f) from 1 January 2023 EUR 30.33,
  3. for 1MWh of natural gas or 1MWh of hydrocarbon gases pursuant to section 2 subsection (2) number 1
    a) until 31 December 2023 shall be EUR 1.00,
    b) from 1 January 2024–31 December 2024 EUR 1.32,
    c) from 1 January 2025–31 December 2025 EUR 1.64,
    d) from 1 January 2026–31 December 2026 EUR 1.97,
    e) from 1 January 2027 EUR 2.36.

The first sentence above shall apply to energy products pursuant to section 2 subsection (4) mutatis mutandis.

(3) Tax relief shall only be granted where the amount of relief pursuant to subsection (2) above is at least 50 euros in a calendar year.

(4) The person eligible for tax relief shall be the person who has used the energy products.

(5) Tax relief shall be granted in accordance with and until the expiry of the exemption summary information submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014. The expiry of the exemption summary information shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(1) Tax relief shall, upon application, be granted for energy products demonstrably taxed pursuant to section 2 subsection (1) number 4 which have been used in agricultural and forestry businesses to operate

  1. tractors,
  2. immovable or movable machinery and motors, or
  3. special vehicles

when carrying out work to produce vegetable or animal products through land management or animal husbandry associated with land management. Insofar as the energy products have been used to carry out forestry work, tax relief shall be granted where and insofar as it is permissible under the conditions of Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to de minimis aid (OJ L 379, 28.12.2006, p. 5). By way of derogation from the provisions of the first sentence above, tax relief shall also be granted where gas oils have been used in apiary businesses to also operate vehicles other than those listed therein. Tax relief shall be granted annually for a maximum of 15 litres of gas oil per bee colony.

(2) "Agricultural and forestry businesses" within the meaning of subsection (1) above shall mean#

  1. businesses which extract vegetable or animal products through land management or through animal husbandry associated with land management, and
    a) from which natural persons derive income pursuant to section 13 subsection (1) number 1 of the Income Tax Act, or
    b) the proprietor of which is an association of persons without legal capacity, a legal person under private law or a Hauberggenossenschaft, Waldgenossenschaft, Forstgenossenschaft or Laubgenossenschaft or a similar Realgemeinde within the meaning of section 13 subsection (1) number 4 of the Income Tax Act and, where they extract animal products, whose animal husbandry associated with land management does not exceed the limits of section 51 of the Valuation Act as published on 1 February 1991 (Federal Law Gazette I, p. 230), which was last amended by Article 14 of the Act of 20 December 2001 (Federal Law Gazette I, p. 3794), in the applicable version,
    c) the proprietor of which is a corporation, association of persons or conglomeration of assets which exclusively and directly pursues ecclesiastical, non-profitable, or charitable purposes,
  2. apiaries from which individuals derive income pursuant to section 13 subsection (1) number 2 of the Income Tax Act or the proprietor of which is an association of persons without legal capacity or a legal person under private law,
  3. transhumance undertakings and aquaculture operations,
  4. pumping stations to irrigate and drain land used for agriculture and forestry,
  5. businesses, in particular contracting companies, cooperatives’ businesses and agricultural machine cooperatives, water and soil associations (Wasser- und Bodenverbände), and land consolidation cooperatives (Teilnehmergemeinschaften) pursuant to the Land Consolidation Act as published on 16 March 1976 (Federal Law Gazette I, p. 546), as last amended by Article 2 subsection (23) of the Act of 12 August 2005 (Federal Law Gazette I, p. 2354), insofar as these carry out work for the businesses designated in numbers 1 to 3 above to extract vegetable or animal products through land management or through animal husbandry associated with land management.

(3) "Machinery" or "special vehicles" within the meaning of subsection (1) first sentence numbers 2 and 3 above shall mean machines and vehicles which are used in agriculture and forestry businesses and which are suited and intended for use in these businesses on account of their design and mechanisms.

(4) The following shall also be deemed as the carrying out of work to extract vegetable or animal products through land management or through animal husbandry associated with land management:

  1. the usual movement in agricultural and forestry businesses of agricultural and forestry commodities or extracted products by the business itself or by other agricultural and forestry businesses,
  2. the carrying out of improvements on areas which belong to an already existing agricultural and forestry business,
  3. the maintenance of farm roads, the owner of which is the proprietor of an agricultural and forestry business,
  4. the movement of bee colonies to the nectar flows and apiaries as well as journeys to monitor the bees.

(5) The amount of tax relief

  1. for 1,000l of gas oils pursuant to section 2 subsection (1) number 4 shall be EUR 214.80,
  2. for 1,000l of biofuels
    a) pursuant to section 50 subsection (3) fourth sentence number 1, until 31 December 2007, shall be EUR 90.00,

    from 1 January 2008–31 December 2008 EUR 150.00,

    from 01 January 2009–31 December 2009 EUR 182.92,

    from 01 January 2010–31 December 2012 EUR 185.96,

    from 1 January 2013 onwards shall be EUR 450.33,

    b) pursuant to section 50 subsection (3), fourth sentence number 2
    until 31 December 2007 shall be EUR 23.52,

    from 1 January 2008–31 December 2008 EUR 100.00,

    from 01 January 2009–31 December 2009 EUR 180.00,

    from 01 January 2010–31 December 2012 EUR 184.55,

    from 1 January 2013 onwards shall be EUR 450.00,

each unmixed with other energy products, excluding biofuels or additives falling within heading 3811 of the Combined Nomenclature.

(6) (repealed)

(7) Tax relief shall only be granted where the amount of relief pursuant to subsection (5) above is at least 50 euros in a calendar year.

(8) The person eligible for tax relief shall,

  1. in the case of subsection (5) number 1 above, be the agricultural and forestry business pursuant to subsection (2) numbers 1 to 4 which has used the gas oils. In the process, gas oils which have been used by businesses pursuant to subsection (2) number 5 when carrying out work pursuant to subsection (1) first sentence above for an agricultural and forestry business pursuant to subsection (2) numbers 1 to 4 shall be deemed as having been used by the agricultural and forestry business for which the work was carried out,
  2. in the case of subsection (5) number 2 above, be the agricultural and forestry business pursuant to subsection (2) above which has used the biofuels.

(9) The defined tax relief pursuant to subsection (5) number 1 above shall be applied in accordance with and until the expiry of the exemption summary information submitted to the European Commission which is necessary for this purpose pursuant to Commission Regulation (EU) No 651/2014. The expiry of the exemption summary information shall be announced separately by the Federal Ministry of Finance in the Federal Law Gazette.

(1) Under the condition of reciprocity, the offices and persons listed in subsection (2) below shall, upon application, be refunded the tax on petrol and diesel which they have acquired from public petrol stations as fuel to operate their motor vehicles.

(2) Within the meaning of subsection (1) above, the following shall enjoy tax privileges:

  1. diplomatic and consular missions in the Federal Republic of Germany, excluding honorary consulates,
  2. the heads of the missions referred to in number 1 above, their diplomatic members, consular officers, members of their administrative and technical staff and their service staff as well as family members of these persons. "Family members" within the meaning of this provision shall mean the spouse, life partner, the children and the parents, providing they are not married or in a civil partnership, where they are economically dependent on these persons and live in their household.

(3) The following shall not enjoy tax privileges:

  1. Germans or such stateless persons and foreigners who had their permanent place of residence within the territory to which this Act applies before they belonged to the persons referred to in subsection (2) number 2 above,
  2. persons who exercise a private occupation within the territory to which this Act applies.

(1) Tax relief shall, upon application, be granted to the vendor of energy products demonstrably taxed pursuant to section 2 subsection (1) numbers 1 to 4 for the tax contained in the selling price which due to default is not paid by the consignee of the goods where

  1. the amount of tax exceeds 5,000 euros upon occurrence of the default,
  2. there are no reasons to believe that the default has been brought about in agreement with the vendor,
  3. the default was unavoidable despite agreed title retention, constant monitoring of the receivables, the timely dispatch of reminders in the case of late payments with prescribed deadlines and pursuit of the claim in court,
  4. vendor and consignee of the goods are not economically linked to each other; they shall also be deemed to be linked where they are co-owners of or partners in the same business or dependents within the meaning of section 15 of the Fiscal Code or where the vendor or consignee of the goods are officers or directors of one another’s businesses.

(2) Tax relief shall depend on written application for tax relief being submitted by the end of the year following the year in which the default of the consignee of the goods occurred. Every application for approval shall be accompanied by:

  1. documentation about the actual nature, origin and taxation of the mineral oil,
  2. evidence of the sale to the consignee of the goods,
  3. evidence of the default of the consignee of the goods which occurred.

(3) Tax relief shall be provided subject to the condition subsequent of retroactive payment by the consignee of the goods. The vendor must notify the main customs office of the retroactive payment by the consignee of the goods forthwith. Where the payment does not satisfy the vendor’s claim, the reimbursement or refund shall be reduced by the part of the partial payment which corresponds to the tax share of the defaulted claim. The main customs office may order the vendor to assign his claim against the consignee of the goods for the amount of the defaulted tax to the Federal Republic of Germany (federal revenue administration).

Chapter 6
Final provisions

(1) The following shall be subject to fiscal supervision within the meaning of section 209 of the Fiscal Code:

  1. any person who produces, transports into the fiscal territory, sells, stores, marks, moves or uses energy products,
  2. any person who works as an agent pursuant to section 18 subsection (3).

(2) Public officials shall be authorised to take, in public transport at any time, on the premises and site of a business during the business and working hours, samples free of charge from vehicle tanks or other containers. Public officials may stop vehicles to take samples. Upon demand, the persons concerned shall be obliged to identify themselves, declare the origin of the energy products and provide the necessary assistance during the taking of samples.

(1) The taxpayer may seek the assistance of persons who are not members of the business or company (tax managers, steuerliche Betriebsleiter) to fulfil his tax obligations. The appointment of a tax manager shall take effect only once the main customs office has given its approval.
(2) The main customs office may, upon application by the taxpayer, appoint persons who are not themselves affected by the taxation as tax assistants (Steuerhilfspersonen). They may only be given the task of ascertaining facts which may be relevant to taxation.

(1) Pursuant to more detailed definition by the Federal Ministry of Finance, the main customs office shall conduct surveys for statistical purposes and submit the results to the Federal Statistical Office for evaluation.

(2) The federal revenue authorities may also provide data which have already been processed to the Federal Statistical Office for presentation and publication for general purposes.

Within the meaning of section 381 subsection (1) number 1 of the Fiscal Code, an administrative offence shall be committed by any person who intentionally or negligently,

  1. contrary to section 3 subsection (5), fails to declare, incorrectly declares or does not declare on time a tax-privileged installation,
  2. contrary to section 9 subsection (1a), section 15 subsection (3), section 18 subsection (3) first sentence or section 18 subsection (6) first sentence each in conjunction with section 34 or section 40 subsection (1) or section 23 subsection (4) first sentence fails to make a notification, makes an incorrect notification, makes an incomplete notification or does not make a notification on time,
  3. contrary to section 10 subsection (3), section 11 subsection (3) or section 13 subsection (3), fails to receive the energy products or does not receive them on time, fails to accept the energy products or does not accept them on time, fails to move the energy products or does not move them on time, or fails to export the energy products or does not export them on time,
  4. contrary to section 31 subsection (3) or section 38 subsection (3), fails to submit a declaration, submits an incorrect declaration or does not submit a declaration on time, or
  5. contrary to section 61 subsection (2) third sentence fails to identify himself, identifies himself incorrectly or does not identify himself on time, fails to provide information, provides incorrect information, provides incomplete information or does not provide information on time, fails to provide assistance, provides incorrect assistance, provides incomplete assistance or does not provide assistance on time.

(1) The following may be seized:

  1. energy products for which a tax has become chargeable pursuant to section 21 subsection (1),
  2. energy products from which authorised markers have been wrongfully removed or where their effectiveness has been impaired,
  3. energy products which contrary to a ban imposed pursuant to section 66 subsection (1) number 12 contain an authorised marker or other red colouring materials.

(2) Energy products which a public official finds in quantities and under circumstances which indicate a commercial purpose, and for which evidence cannot be provided that they

  1. are under duty suspension arrangements, or
  2. have been properly taxed in the fiscal territory or are declared for proper taxation,

may be seized.

(3) Sections 215 and 216 of the Fiscal Code shall apply mutatis mutandis.

(1) The Federal Ministry of Finance shall be authorised, for the purposes of implementing this Act by means of ordinance without the consent of the Bundesrat,

  1. to redefine the version of the Combined Nomenclature applicable pursuant to section 1a first sentence number 2 and to adapt the wording of this Act as well as the implementing regulations to the amended Nomenclature insofar as this does not result in changes in taxation,
    1a. to adapt the wording of this act to amended versions or new versions of the Customs Code insofar as this does not result in changes in taxation,
  2. (repealed)
  3. to adopt provisions regarding sections 1 to 3b in order to simplify procedures, avoid unwarranted economic burdens and ensure the equality of tax treatment and safeguard the tax revenue, and in the process in particular
    a) to define more precisely the terms in sections 1 to 2 as well as to adopt provisions regarding the tax bases referred to in section 1a,
    b) by way of derogation from section 2 subsection (4), to determine special tax rates for energy products pursuant to section 1 subsection (3) taking into account the differences in net calorific value,
    c) to define more precisely the terms in section 3, to set requirements for the calculation of the monthly or annual utilisation ratio, for the definition of the cogeneration process as well as for the notification requirements, and to impose obligations on operators of installations pursuant to section 3 to provide evidence of the conditions referred to therein,
    d) to define further details regarding the other tax-privileged installations pursuant to section 3a and to impose obligations on operators of such installations to provide evidence of the conditions referred to therein,
    e) to define more precisely the terms in section 3b and adopt provisions for the form, contents, scope and method of transmission for the reporting obligations as well as special provisions, including deadlines for providing information,
  4. to adopt provisions regarding sections 4 to 9 in order to simplify procedures, avoid unwarranted economic burdens and ensure the equality of tax treatment and safeguard the tax revenue, and in the process in particular
    a) to determine more precisely the granting and cancellation of a licence as well as the other aspects of the attendant licensing procedure and tax warehouse procedure, to determine the minimum volume to be received and the minimum storage period and, where there is a risk for matters of taxation, to demand a guarantee of up to the duty value of the actual stocks of the tax warehouse, or to place the tax warehouse under official seal,
    b) to describe more precisely storage and production activities as well as to define which premises, sites, installations and parts of the business are to be included in the tax warehouse,
    c) by way of derogation from section 7, to impose less stringent requirements for the storage of energy products under duty suspension in a free zone where this appears necessary due to the special conditions in the free zone and where matters of taxation are safeguarded,
    d) to impose special obligations on the manufacturer for the production of energy products outside of a production establishment,
  5. to adopt provisions regarding sections 9a to 14 in order to simplify procedures, avoid unwarranted economic burdens and ensure the equality of tax treatment and safeguard the tax revenue, and in the process in particular
    a) to determine more precisely the granting and cancellation of a licence as well as the other aspects of the attendant licensing procedure and the procedure for the procurement of energy products as registered consignee,
    b) to determine more precisely the granting and cancellation of a licence and the other aspects of the attendant licensing procedure as well as the procedure for the dispatch of energy products by registered consignors and in the process to make provisions to only authorise the dispatch from the place of importation where matters of taxation do not preclude it,
    c) to determine the procedure for the movement of energy products under duty suspension, taking into account articles 21 to 31 of the Excise Duty Directive and the subsequent regulations, as well as the procedure for the submission of the electronic administrative document and the necessary exchange of electronic data and in the process to determine the procedure by way of derogation from section 9d as well as to authorise simplifications for the movement under duty suspension in the fiscal territory,
    d) to determine more precisely, for the purposes of implementing Article 13 of the Excise Duty Directive, the procedure for the procurement, movement and supply of energy products under cover of an exemption certificate and, in the case of movements in the fiscal territory, to provide for other documents instead of the exemption certificate,
    e) to permit tax warehousekeepers and registered consignees to take energy products into the tax warehouse or business by the mere fact of taking possession of them,
    f) to determine more precisely the approval procedures pursuant to section 14 subsection (7) third and fourth sentences and, in particular, to determine that a simplification may only be permitted when the tax debtor provides a binding declaration identifying to which tax amount per movement the application to submit a tax declaration pursuant to section 8 subsections (3)–(6) is limited,
  6. to adopt provisions regarding sections 15 to 19b in order to simplify procedures, avoid unwarranted economic burdens and ensure the equality of tax treatment and safeguard the tax revenue, and in the process in particular
    a) to determine more precisely the procedure for the transport of energy products for commercial purposes,
    b) to define more precisely the terms "standard tank" and "portable container",
    c) to determine more precisely the procedure for mail-order selling,
    d) to determine more precisely the application of the customs provisions (section 19b subsection (3)),
    e) to determine more precisely, in order to execute Article 35 of the Excise Duty Directive, the procedure for moving goods released for consumption through another Member State using the accompanying document pursuant to Article 34 of the Excise Duty Directive and the various ordinances based on this Directive, in the applicable version, and to provide for bilateral agreements with the respective Member States allowing for a simplified procedure diverging the standard procedure,
  7. to adopt provisions regarding sections 20 to 23 in order to simplify procedures, avoid unwarranted economic burdens and ensure the equality of tax treatment and safeguard the tax revenue, and in the process in particular
    a) to define more precisely the terms in section 23,
    b) to determine further details about the notification requirements pursuant to section 23 subsection (4) and to provide for special obligations for the persons obliged to make a notification,
  8. to adopt provisions regarding sections 24 to 30 in order to simplify procedures, avoid unwarranted economic burdens and ensure the equality of tax treatment and safeguard the tax revenue, and in the process in particular
    a) to define more precisely the conditions for tax exemptions including the terms as well as to determine the granting and cancellation of a licence and the other aspects of the attendant licensing procedure as well as the tax exemption procedure and to provide for obligations regarding the supply, procurement, storage and use of energy products,
    b) to generally determine the use, distribution, transport and export out of the fiscal territory of tax-exempt energy products without requiring a formal individual licence,
    c) to authorise that energy products which the licence holder has taken possession of be deemed to have been received into the business,
    d) to define the parts of the business in which, pursuant to section 26, energy products may be used exempt from tax to maintain the business,
    e) to restrict the tax-exempt use pursuant to section 27 subsection (1) in the case of inland waterways,
    f) to provide that licence holders using energy products free of tax for the purposes pursuant to section 27 subsection (1) may use these energy products for purposes not exempt from tax on condition that a tax shall become chargeable on them pursuant to the relevant tax rate in section 2, and to determine the necessary procedure for this including the tax collection procedure,
    g) to restrict the tax-exempt use pursuant to section 27 subsection (2) numbers 2 and 3 and section 27 subsection (3) to businesses which were granted approval by authorities which are to be designated, as well as to authorise the tax-free use pursuant to section 27 subsection (3) also for energy products other than those referred to in section 27 subsection (2),
  9. to adopt provisions regarding sections 31 to 37 in order to simplify procedures, avoid unwarranted economic burdens and ensure the equality of tax treatment and safeguard the tax revenue, and in the process in particular
    a) to determine more precisely the granting and cancellation of a licence and the other aspects of the attendant licensing procedure for coal establishments and coal deliverers as well as the notification requirements pursuant to section 31 subsection (3) and to provide for special obligations for the proprietors of coal establishments and coal deliverers,
    b) to determine more precisely the application mutatis mutandis of the provisions and procedures applicable when transporting coal into the fiscal territory,
    c) to determine more precisely the application mutatis mutandis of the provisions and procedures applicable when importing coal into the fiscal territory,
    d) to define more precisely the conditions for the tax-exempt use including the terms as well as to determine the granting and cancellation of a licence and the other aspects of the attendant licensing procedure as well as the procedure for tax-free use and in the process to provide for obligations regarding the supply, procurement, storage and use of the coal,
    e) to generally permit the use of tax-exempt coal without requiring a formal individual licence,
    f) to define the parts of the business in which, pursuant to section 37 subsection (2) first sentence number 2 coal may be used exempt from tax to maintain the business,
  10. to adopt provisions regarding sections 38 to 44 in order to simplify procedures, avoid unwarranted economic burdens and ensure the equality of tax treatment and safeguard the tax revenue, and in the process in particular
    a) to determine more precisely the notification requirements pursuant to section 38 subsection (3) and to provide for special obligations for the persons obliged to make a notification,
    b) to determine more precisely the application mutatis mutandis of the provisions and procedures applicable when transporting natural gas into the fiscal territory,
    c) to determine more precisely the application mutatis mutandis of the provisions and procedures applicable when importing natural gas by means other than via pipelines into the fiscal territory,
    d) to define more precisely the conditions for tax exemptions including the terms as well as to determine the granting and cancellation of a licence and the other aspects of the attendant licensing procedure and the tax exemption procedure and in the process to provide for obligations regarding the supply, procurement, storage and use of the natural gas,
    e) to generally determine the use, distribution, transport and export out of the fiscal territory of tax-exempt natural gas without requiring a formal individual licence,
    f) to define the parts of the business in which, pursuant to section 44 subsection (2), natural gas may be used exempt from tax to maintain the business,
  11. to adopt provisions regarding sections 45 to 60 in order to simplify procedures, avoid unwarranted economic burdens and ensure the equality of tax treatment and safeguard the tax revenue, and in the process in particular
    a) to define more precisely the conditions for granting tax relief including the terms and to determine the procedure for tax relief as well as to adopt provisions regarding the information and evidence, including the storage thereof, which are necessary for the purposes of tax relief,
    b) to specify that the entitlement to tax relief must be exercised within certain deadlines,
    c) by way of derogation from section 52 subsection (1) second sentence to also provide for options for relief for unmarked energy products in individual cases which are to be defined more precisely,
    d) to define further details for the calculation of the electrical rated output, for the definition of the electricity generation process and for the main components of the electricity generation installation (section 53) and to impose obligations on anyone involved in the operation of such installations to provide evidence of the conditions referred to therein,
    e) in agreement with the Federal Ministry of Food and Agriculture, to determine further details, regarding section 57, on the nature of the work, vehicles and machinery enjoying tax privileges and on the definition of the group of persons entitled to tax privileges,
    f) (repealed)
    g) to define further details for the determination of the high efficiency criteria, for the depreciation criteria, for calculating and for providing evidence of the utilisation ratio and for the main components of combined heat and power installation (section 53a) and to impose obligations on anyone involved in the operation of such installations to provide evidence of the conditions referred to therein,
    h) (repealed)
    11a. (repealed)
    11b. (repealed)
  12. to adopt provisions, in order to ensure the equality of tax treatment and to safeguard the tax revenue, on the marking of energy products and on the handling of marked energy products, to determine the granting and cancellation of a licence and the other aspects of the attendant licensing procedure and, in order to simplify procedures in particular cases, to determine that marked energy products may be carried, kept ready, offered for sale or used as fuel,
  13. in order to ensure the equality of tax treatment and to avoid distortions in competition, to specify that energy products must meet certain technical chemical requirements where they are not taxed at the highest appropriate tax rate, and that, for tax purposes, energy products and additives are to be investigated and measured according to certain procedures,
  14. to adopt procedural provisions regarding the assessment and imposition of the tax, in particular regarding the tax declaration, the calculation and payment of the tax as well as the calculation and assessment of the monthly prepayments,
  15. to define more precisely the conditions for the lodging of a guarantee and to determine the procedure for the lodging of a guarantee, insofar as this Act provides for the lodging of a guarantee,
  16. in order to ensure the equality of tax treatment and safeguard the tax revenue, to order that energy products must be treated, designated, stored, dispatched, moved or used in a certain way and that certain obligations shall be fulfilled when handling energy products,
  17. in order to ensure the equality of tax treatment and safeguard the tax revenue, to specify that, when mixing energy products which are subject to different tax rates, a tax shall become chargeable to the person performing the mixing before the energy products are discharged into standard tanks or portable containers of engines and to determine the tax collection procedure,
  18. to adopt provisions in order to implement tax exemptions pursuant to
    a) Article XI of the Agreement of 19 June 1951 between the Parties to the North Atlantic Treaty regarding the Status of their Forces (Federal Law Gazette 1961 II p. 1183, 1190), in the applicable version, and articles 65– 67 of the Agreement of 3 August 1959 to Supplement the Agreement of 19 June 1951 between the Parties to the North Atlantic Treaty regarding the Status of their Forces with respect to Foreign Forces Stationed in the Federal Republic of Germany (Federal Law Gazette 1961 II p. 1183, 1218), in the applicable version,
    b) Article 15 of the Agreement of 13 March 1967 between the Federal Republic of Germany and the Supreme Headquarters Allied Powers Europe on the special conditions applicable to the establishment and operation of International Military Headquarters in the Federal Republic of Germany (Federal Law Gazette 1969 II, p. 1997, 2009), in the applicable version, and
    c) Articles III–V of the Agreement of 15 October 1954 between the United States of America and the Federal Republic of Germany Concerning Tax Relief to be Accorded by the Federal Republic to United States Expenditures in the Interest of Common Defense (Federal Law Gazette 1955 II, p. 821, 823), in the applicable version.
    In the process, it may order that, in the case of misuse, tax shall become chargeable for all parties involved therein and that, when taxed energy products are supplied, the tax paid shall be reimbursed or refunded to the deliverer,

    18a. to adopt provisions in order to simplify procedures, avoid unwarranted economic burdens and ensure the equality of tax treatment and safeguard the tax revenue with regard to tax benefits for international bodies and their members, and in the process in particular
    a) to define more precisely the conditions for tax exemptions including the terms as well as to determine the tax exemption procedure and to provide for obligations regarding the supply, procurement, and use of energy products,
    b) to define more precisely the conditions for granting tax relief including the terms and to determine the procedure for tax relief as well as to adopt provisions regarding the information and evidence, including the storage thereof, which are necessary for the purposes of tax relief, and to determine that tax relief shall be claimed within certain deadlines,
    c) to provide for tax to become chargeable pursuant to section 2 when energy products are supplied to non-tax-privileged persons and to determine the procedure required for this, including the tax collection procedure, as well as to determine that the tax declaration must be submitted within certain deadlines,
  19. to order, in the case of importation, tax exemption for energy products, insofar as this does not create unfair tax advantages, under the conditions under which they, pursuant to Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23), in the applicable version, and other legal provisions adopted by the European Communities or the European Union, may be exempted from customs duty, and to adopt the necessary provisions and to order, in order to safeguard the tax revenue, that in the case of misuse, tax shall become chargeable for all parties involved,
  20. to permit, in agreement with the Federal Ministry of the Interior, as an alternative to the qualified electronic signature, another secure procedure which guarantees the authenticity, the confidentiality and the integrity of the electronic data set to be transmitted. Section 87a subsection (6) second sentence of the Fiscal Code shall apply accordingly.The ordinance may provide for exceptions from the obligation to use the procedure permitted pursuant to the first sentence above. The transmission of data may be determined in the ordinance through reference to publications by expert bodies.

    20a. to determine, in order to simplify the procedure, that remote data transmission is mandatory or possible for the transmission, in part or in full, of the tax return or other declarations, tax declarations, applications, notifications, statements, evidence, and any other data required by this Act or by an ordinance issued on the basis of this Act for the procedure or in order to fulfil the publication, information and transparency obligations under EU law pursuant to number 21 above, and in doing so to make provisions on the following:
    a) the conditions for the application of the remote data transmission procedure,
    b) details regarding the form, processing and storage of the data to be transmitted,
    c) the method of data transmission,
    d) responsibility for receiving the data to be transmitted,
    e) third parties’ duties to co-operate and their liability if tax is evaded or tax advantages are obtained as a result of incorrect capture, processing or transmission of data;
    f) the liability of the sender of the data for tax evasion or for tax advantages which are wrongfully obtained when the sender of the data failed to verify the contracting party’s identity,
    g) the scope and the form of the special obligations to file tax returns needed for this procedure which are required of the taxpayer or of the applicant.
    A secure method which authenticates the sender of the data and guarantees the confidentiality and integrity of the data set transmitted electronically shall be used for the data transmission. The transmission of data may be determined in the ordinance through reference to publications by expert bodies,
  21. to make supplementing provisions in order to implement the publication, information and transparency obligations under EU law for granting state aid which arise from the implementing regulations of the Council on the basis of Article 109 of the Treaty on the Functioning of the European Union, ordinances of the Commission on the basis of Article 108 (4) of the Treaty on the Functioning of the European Union as well as decisions, frameworks, guidelines and statements of the Commission relating to Articles 107–109 of the Treaty on the Functioning of the European Union, and in doing so make provisions on the following:
    a) to determine the reporting duties including the procedure to collect the required information from the beneficiaries,
    b) to oblige the beneficiaries to provide proof that the legal conditions for aid are met,
    c) to make provisions on the method to be used for the data to be transmitted pursuant to letters a–b,
    d) to determine the details for the form, contents, scope, processing, use and storage of the data to be transmitted pursuant to letters a–b,
    e) to make provisions on the sharing and disclosure of the data to be transmitted pursuant to letters a–b,
    f) to make provisions concerning the responsibility for receiving, processing, using and sharing the data to be transmitted pursuant to letters a–b,
    g) to ensure and provide for adherence to the obligations set out in the supplementing provisions as part of fiscal supervision.

(2) The Federal Ministry of Finance shall be authorised to conclude agreements with other Member States through which

  1. the control measures for the monitoring for excise-duty purposes of the intra-Community movement of energy products are suspended in whole or in part for all or some of the energy products referred to in section 4, insofar as they are not covered by section 2 subsection (1) numbers 1 to 5 and number 8,
  2. provision is made for the simplification of procedures regarding control measures for the monitoring for excise-duty purposes of the intra-Community movement of energy products where the movement of energy products released for consumption in transit via the territory of another Member State is performed on a frequent and regular basis,
  3. simplified procedures are established for frequent and regular movements of energy products under a duty suspension arrangement between the territories of two or more Member States,
  4. simplified procedures are established for movements of energy products in fixed pipelines under a duty suspension arrangement between the territories of two or more Member States,
  5. the obligation to provide a guarantee under a duty suspension arrangement is waived during movements of energy products by sea or via fixed pipelines between the territories of two or more Member States.

(3) Ordinances which are adopted on the basis of authorisations contained in this Act may refer to publications by expert bodies; in doing so, the date of publication, the source and a body where the publication is securely archived shall be designated.

(4) The Federal Ministry of Finance shall issue the general administrative provisions for the implementation of this Act and the ordinances adopted on the basis of this Act.

(1) The Federal Ministry of Economic Affairs and Energy shall be authorised, in agreement with the Federal Ministry of Finance and the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, by means of ordinance, without the consent of the Bundesrat, to adopt executing provisions regarding section 55 subsections (4), (5) and (8) via the Federal Office of Economics and Export Control, the national accreditation agency and the authorisation body pursuant to section 28 of the Environmental Audit Act.

(2) It may be determined, by means of ordinance pursuant to subsection (1) above,

  1. that small and medium-sized companies may also operate alternative systems with specified components for the improvement of energy efficiency other than the alternative systems referred to in section 55 subsection (4) second sentence,
  2. which already standardised or otherwise substantiated systems may be operated as systems within the meaning of number 1 above,
  3. which requirements for the content of not yet standardised or otherwise substantiated systems pursuant to number 1 above shall be imposed, on condition that recognition of these systems or of the standardised requirements for such systems must be carried out by one of the bodies referred to in subsection (1) above, and
  4. how compliance with the requirements of section 55 subsection (4) first sentence number 1 and section 55 subsection (5) first sentence numbers 1 and 2 letter a and, where applicable, compliance with the requirements of the ordinance pursuant to numbers 1 to 3 above is to be proven by the bodies pursuant to section 55 subsection (8).

(3) Arrangements pursuant to subsection (2) number 4 above shall cover in particular

  1. requirements for the furnishing of evidence by the bodies referred to in section 55 subsection (8),
  2. the requirements for the accreditation or authorisation of the bodies referred to in section 55 subsection (8) and provisions regarding the monitoring thereof including the necessary information rights, access rights and rights to issue instructions, insofar as they are not already covered by the existing accreditation and authorisation arrangements, as well as
  3. the powers of the bodies referred to in section 55 subsection (8) to enter the curtilage of the establishment and storage facilities as well as means of transport during hours of operation, insofar as this is necessary for monitoring or inspections.

(4) In order to implement this Act and the Ordinance pursuant to subsection (1), the Federal Ministry of Economic Affairs and Energy shall be authorised, in agreement with the Federal Ministry of Finance and the Federal Ministry for the Environment, Nature Conservation, Building and Nuclear Safety, by means of ordinance without the consent of the Bundesrat, to stipulate that findings and information potentially affecting the validity of evidence pursuant to section 55 subsections (4), (5) and (8) may be transmitted and to make provisions on the following:

  1. the type of findings and information to be transmitted,
  2. the conditions for transmitting findings and information,
  3. the method of transmission of the findings and information,
  4. the responsibility for receiving the findings and information to be transmitted.

(1) An administrative offence shall be deemed to be committed by any person who intentionally or recklessly contravenes an ordinance pursuant to section 66 subsection (1) number 21 letters a–c or letters a–d, or an enforceable order on the basis of such an ordinance, insofar as the ordinance refers to this provision on fines for a specified offence.

(2) The administrative offence may be punished with a monetary fine of up to 5,000 euros.

(3) The administrative authority within the meaning of section 36 subsection (1) number 1 of the Administrative Offences Act shall be the main customs office.

Source: Federal Law Gazette I 2012, 2441–2442

Application yearReference yearTarget value
201520131.3%
201620142.6%
201720153.9%
201820165.25%
201920176.6%
202020187.95%
202120199.3%
2022202010.65%

The following definitions shall apply when defining the target value:

  1. The target value shall designate the percentage by which the energy intensity falls in the reference year relevant to the application year compared with the base value. The base value shall be the average annual energy intensity in the years 2007 to 2012.
  2. The energy intensity shall be the quotient of the temperature-adjusted and cyclically-adjusted overall energy consumption and the total amount of the inflation-adjusted gross output. The temperature-adjusted and cyclically-adjusted overall energy consumption and the inflation-adjusted gross output shall be calculated pursuant to the procedure and calculation method specified in the agreement between the Government of the Federal Republic of Germany and German industry on increasing energy efficiency of 1 August 2012. The energy intensity shall be stated using the reference unit of GJ/1,000 euros of gross output.
  3. The target values for the application years 2019 to 2022 shall be reviewed within the scope of an evaluation in the year 2017. In the event of an adjustment, the annual increases shall not be lower than the increases of the target value for the reference year 2016.

Footnotes

1
Note: This working translation of the Energiesteuergesetz is provided by the Language Service of the Federal Ministry of Finance. Only the German text is authentic.