Tax & Legal

Categories: All (4 found)

1. 11.10.2024

   Energy related tax reduction for the renewal of a heating sy ...

   The Supreme Tax Court decided that the tax reduction for energy-related measures, such as the installation of a modern boiler, can only be granted once the installation has been carried out and the invoice amount has been transferred in full to the account of the installation company.

   Categories: Supreme Tax Court cases

   Keywords: Energy, renewable energy
2. 22.08.2023

   No VAT on decentralized use of electricity generated in a co ...

   In a recently published decision, the Supreme Tax Court confirmed its earlier judgment in the case of decentralized use of energy: The electricity generated in a combined heat and power plant (CHP) which is consumed locally by the operator of the plant (decentralized use) cannot be considered as a taxable supply to the electricity network operator nor as a subsequent return delivery (re-delivery) to the plant operator.

   Categories: Supreme Tax Court cases

   Keywords: Energy, power plant
3. 29.11.2022

   Finance Bill 2022 - Introduction of a so-called "windfall ta ...

   The Federal Ministry of Finance (MoF) has provided the Finance Committee of the Bundestag several formulation aids for its ongoing consultations on the Finance Bill 2022.

   Categories: Legislation

   Keywords: Inflation, Energy, Income Tax Act, corpo ...
4. 14.11.2022

   State aid: Commission approves German measure to support ene ...

   The European Commission has approved a €225.6 million German aid measure to support SEFE Securing Energy for Europe GmbH (‘SEFE GmbH'), previously Gazprom Germania GmbH, currently placed under the trusteeship of Germany. The measure will allow the German State to take the 100% ownership of SEFE GmbH replacing Gazprom Export LCC, to safeguard the security of gas supply to the German economy.

   Categories: From Europe

   Keywords: Energy, state aid