Factsheet: Energy Tax Act

Energy Tax Act

Key Information
Full name of Instrument & Measure (English): 
Energy Tax Act
Full name of Instrument & Measure (native language): 
The Energy Tax Act regulates the amount of taxes on energy consumption (Verbrauchersteuer) on German territory. The Act also includes tax incentives for the production of biofuels. The tax deduction is only granted if the produced amount of biofuel is pure and not used to fulfil the biofuel quota. Some biofuels are exempted from this rule, namely : - Synthetic hydrocarbons or synthetic hydrocarbon mixtures which are obtained by thermochemical conversion of biomass. - Alcohols, that have been produced through biotechnological processes to reveal cellulose
stimulate biofuels in transport
Responsible Authority: 
Federal Ministry of Finance (Bundesfinanzministerium (BMF))


Year Instrument & Measure Started: 
Year Last Instrument & Measure was last Amended: