Our support for your compensation "Spitzenausgleich"
Since the beginning of August the legal requirements that manufacturing companies will need to fulfil in terms of energy management in the upcoming years to be eligible for tax reliefs from electricity and energy taxes (the surplus compensation or so called „Spitzenausgleich“) are clear.
We can offer you professional support in assessing your options and obligations regarding your utilisation of energy.
We will gladly arrange a meeting on-site to discuss with you:
- Energy related legal provisions relevant for your company
- Opportunities to apply for incentives and tax reliefs
- A sensible approach to verify an energy management in the context of the surplus compensation (so-called SpaEfV-certification)
- Assistance in the application process for surplus compensation
In the following you will find a more detailed explanation on the individual topics.
Efficiency increase with tax incentives
Current energy legislation couples several financial reliefs for manufacturing companies with the certification of a careful and rational use of energy. Besides the EEG-levy relief according to special compensation regulations, the surplus compensation (“Spitzenausgleich”) on electricity and energy taxes („Ökosteuer“) will also be coupled to an energy or environmental management system as of the 1st of January 2013.
Surplus Compensation Ecotax („Spitzenausgleich Ökosteuer“)
A consumption tax is levied on electricity and fuels by the Electricity and Energy Tax Act. For manufacturing companies a two-step tax relief can be granted on application, which reduces taxes by up to 90 %.
As of 01 January 2013 with the amendment of the Electricity and Energy Tax Act, the grant of surplus compensation according to § 10 Electricity Tax Act and § 55 Energy Tax Act is coupled to the recurring verification of a system to improve energy efficiency. In the corresponding implementation regulation named "surplus compensation efficiency system regulation" (SpaEfV) dating from the 31st July 2013 the requirements for the verification are stipulated.
From 2015 certified management systems for energy in accordance with DIN EN ISO 50001 or environment in accordance with EMAS will be required. Small and medium-sized enterprises (SMEs based on the definition of the European Commission) can utilize alternative procedures: Besides an energy audit in accordance with DIN EN 16247-1 the verification can also be achieved using an audited alternative system in line with Appendix 2 SpaEfV. With this approach the company documents energy demand, consumption and saving potentials.
For the years 2013 and 2014 there is a transitional ruling by which it is sufficient to provide proof that the introduction of such a system has been started and provide parts of the aforementioned systems for certification. Thereby the provisional regulation of the Ministry of finance from January 2013 is replaced and it is again possible for SMEs to apply for the compensation on a quarterly basis.
We will gladly assist you in the preparation of the necessary documentation. Our many years of experience in dealing with corporate energy management in industry and commerce means a significant benefit for you because existing approaches in your company are picked up and incorporated in an effective and sustainable energy management.
We are in close consultation with several certification bodies and will gladly coordinate the SpaEfV audit for you. Besides this we will gladly help with the application process for the surplus compensation.
Renewable Energies Sources Act Levy Relief „EEG-Umlage-Entlastung“
In the Renewable Energies Sources Act (“EEG”) the feed-in tariff for electricity from renewable energy sources is regulated as well as the obligatory purchase of this electricity by the utilities companies. The resulting additional costs may be charged to the end-consumer in the form of a renewable energy levy.
In 2020, the EEG level slightly increased to 67.56 €/ MWh compared to 2019 and will be capped to 65 €/MWh from 2021.
The Federal Office of Economics and Export Control (BAFA) can on request apply a special compensation regulation for manufacturing companies which are in international competition. This reduces the levy by up to 95 %. Applications for a calendar year must be submitted until 30th June of the previous year.
According to the amendment of the EEG from the 1st of January 2017, the conditions for application are as follows:
- Annual electricity consumption > 1 GWh
- Proportion of electricity costs of gross value added min. 14 % or 17 %
- Proof of certification of an energy / environmental management system in accordance with DIN EN ISO 50001 / EMAS for electricity consumption > 5 GWh
We have supported numerous companies in applying successfully and would also gladly assist you.