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Report tax incentives and reliefs in energy and electricity tax law

  • Steuern und Abgaben

If you have received tax benefits or exemptions related to electricity or energy taxes, you must report them to the customs authorities in certain cases.

  • Basic information

    The member states of the European Union (EU) are required to publish comprehensive information on their state aid. Many tax benefits and tax reliefs related to electricity and energy taxes are considered state aid.

    If you have received tax benefits and tax relief in this area, you must report them to the customs administration once a year.

    Requirements

    • You are engaged in the primary production of agricultural products and receive aid of more than 60,000 EUR annually, or
    • You are engaged in fishing or aquaculture and receive subsidies of more than 30,000 EUR annually, or
    • You are engaged in other sectors and receive aid of 200,000 EUR or more per year.

    Tax benefits subject to reporting requirements:

    • Tax exemption for:
      • gaseous biofuels and bioheating fuels
      • Plants with a rated electrical output of more than 2 megawatts from renewable energy sources for exclusive own use or self-consumption,
      • plants powered by renewable energy sources or highly efficient combined heat and power (CHP) plants, each with a rated electrical output of up to 2 megawatts, where the output is used for own consumption or supplied to end users in the immediate vicinity.
    • Tax reductions for:
      • eligible facilities for electricity generation or combined heat and power (CHP),
      • cargo handling in seaports,
      • transport by trolleybuses or railways,
      • shore-based power supply for ships.
    • Tax relief subject to reporting requirements for:
      • own consumption
      • partial tax relief for combined heat and power generation
      • Full tax exemption for combined heat and power generation
      • Businesses for operational purposes (energy tax)
      • Businesses in special cases
      • Local public transit
      • Agricultural and forestry operations (diesel fuel)
      • Agricultural and forestry operations (biofuels)
      • Businesses for operational purposes (electricity tax)
      • Exemption, Refund, or Reimbursement in Special Cases
      • Electricity from renewable energy sources
      • Electricity from highly efficient CHP plants
      • Shore power supply for ships

  • Procedure

    You can file for tax benefits and tax relief under energy and electricity tax laws online.

    • Register on the Customs Agency’s portal for citizens and business customers.
    • Under “Services,” select “Reporting Tax Benefits in Accordance with the EnSTransV.”
    • Log in to the EnSTransV registration portal online.
    • Enter the required information and upload the necessary documents, if applicable.
    • Submit the report online.
    • You will receive a confirmation of submission.
    • If additional information or documents are needed, the responsible main customs office will contact you.

    In the Citizen and Business Customer Portal, you can track the status of a submitted report, such as “in progress” or “completed.”

    More information

    Appeal

    • Appeal. If applicable, you can find detailed information on how to file an appeal in the notice of appeal rights included in the letter from the Main Customs Office requesting additional documents.
    • Legal action before the tax court. For details, please contact the Main Customs Office with jurisdiction over your case or your legal counsel.

  • Necessary Documents
    • No documents are required.

  • Online Services

  • Fees / Costs

    gebührenfrei

  • Deadlines & processing time

    What deadlines must be paid attention to?

    You must report the tax benefits and credits by June 30 of the following year.

    How long does it take to process

    1 day bis 6 months

  • Legal Bases

  • More Information

This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.

The official information in German is complete and correct. 28.07.2026

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