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Climate action FAQs: Climate Action Programme 2030
Germany has made both national and international commitments to cut its greenhouse gas emissions by more than half by 2030, compared with 1990 levels. To this end, the German government has launched a comprehensive climate package. What are its key elements? How does carbon pricing work? And how much will all of this cost? Here are the answers to these and other important questions.
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Taxation Energy Duty Act (Energiesteuergesetz)
The Energy Duty Act (Energiesteuergesetz) sets out the legal provisions for the duty charged on various forms of energy in Germany. The Act implements the EU Council Directive on the taxation of energy products and electricity (Council Directive 2003/96/EC).
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Taxation Electricity Duty Act (Stromsteuergesetz)
The Electricity Duty Act (Stromsteuergesetz) sets out the legal provisions on the duty charged on electricity in Germany. The Act was introduced as part of the Ecological Tax Reform, which was initiated in 1999.
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Financial markets Financial Account Information Exchange Act (Finanzkonteninformationsaustauschgesetz – FKAustG)
Act on the Automatic Exchange of Financial Account Information in Tax Matters (Financial Account Information Exchange Act)
Date of signature: 21 December 2015
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Financial markets Act on the Monitoring of Financial Stability (Finanzstabilitätsgesetz)
Date of signature: 28 November 2012
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Financial markets Insurance Tax Act (Versicherungsteuergesetz)
Ordinance Implementing the Insurance Tax Act (Versicherungsteuer-Durchführungsverordnung)Date of signature: 8 April 1922