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Energy price flat rate

  • Umwelt und Klima
  • Sozialleistungen 



    	    

		    
Procedure

            			
For employees applies: 

Employees receive the EPP paid by their domestic employer if they are subject to unlimited tax liability and, on September 1, 2022, are 


  1. are in a current first employment relationship and
  2. are classified in one of the tax classes I to V or receive wages taxed at a flat rate within the scope of marginal employment pursuant to Section 40a (2) of the German Income Tax Act ("mini-jobber") and confirm in writing to the employer that this is the first employment relationship. The employer must also pay the EPP to the employee in cases of receipt of wage replacement benefits that entitle the employee to receive the EPP (e.g. sick pay, parental allowance, short-time allowance).

The following applies to tradesmen, self-employed persons, farmers and foresters: 

If an advance income tax payment for profit income (Section 13, Section 15 or Section 18 EStG) has been determined for September 10, 2022, this advance payment is reduced by 300 euros. 

In Bremen, the beneficiary recipients of income from profits will each receive a notice of the reduced advance payments. Separate advance payment notices will therefore be sent to around 12,000 citizens from July 27, 2022.  

In the explanations of the advance payment notice, there is a note that the energy price flat rate has been taken into account once for the advance payment as of September 10, 2022. These notices indicate the amount to be paid to the tax office as of September 10, 2022. If the tax office has a SEPA mandate (direct debit authorization) for the advance payments, nothing further needs to be arranged. The tax office will then collect the reduced amount from the bank account. From the 4th quarter onwards, the unreduced advance payment amount will apply again. 

If the advance payments amount to less than 300 euros, they will be reduced to 0 euros. The excess amount will be taken into account when processing the income tax return for 2022.  

For pensioners applies: 

Pensioners receive the EPP as a separate one-off payment from Deutsche Post AG, Deutsche Rentenversicherung Knappschaft-Bahn-See or the Landwirtschaftliche Alterskasse if they have unlimited tax liability.

			
Legal bases
			
More information
The Federal Ministry of Finance has updated the FAQs on the flat-rate energy tax (EPP) with the supreme tax authorities of the federal states (as of July 20, 2022). Questions answered include eligibility, assessment with income tax assessment, payment to employees by employers, advance income tax payment procedure, and tax liability. To learn more, see "More Information" - "Where Can I Learn More?" - "FAQs Energy Price Flat Rate (EPP)."