Energy Taxes: Coal, Biodiesel, Natural Gas

In August 2006, the mineral oil tax law in Germany was replaced the currently valid energy duty act. The energy duty act implements the European Energy Taxation Directive as national law. The taxation of hard coal, lignite and coke used for heating purposes was introduced. Taxes on natural gas are only collected once the gas has been delivered to the customer. The biofuels benefit was converted to regulatory support from 2007 onwards. As a substitute for the tax exemption for biofuels, the Federal Government has introduced the obligation for fuel suppliers to ensure concrete minimum shares of biofuels in the total fuel sales of petrol and diesel. The Federal Government has also extended the lowered energy tax rates on the more environmentally friendly fuels natural gas and liquefied petroleum gas in 2018. Installations with electricity-generating capacities above 2 MW are exempt from energy taxation after an application for tax relief. Combined heat and power installations are entitled for a tax relief.

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