Stückmann Podcast Episode 23: Relief options for energy-intensive companies
In this episode of the HLB Stückmann podcast, Lena Heinrichsrüscher and Sebastian Brinkmann discuss relief options for energy-intensive companies, particularly in the area of electricity and energy costs. They explain the requirements that companies must meet, such as the correct industry classification, an energy management system and the correct allocation of third-party quantities. In addition, key relief instruments such as electricity tax refunds, special compensation schemes and preferential treatment for levies are presented and their significance explained using practical examples.
Important topics:
Steps required for a successful relief application
Companies must check whether they are eligible for the respective relief schemes. The decisive factors here are whether your company belongs to the manufacturing sector or a particularly energy-intensive industry and whether your electricity or fuel consumption exceeds the relevant thresholds. In many cases, an energy or environmental management system is also required, and evidence of certain investments in energy efficiency measures must be provided.
Another important point is that your company must not be classified as a ‘company in difficulty’ under European state aid law. Applications are usually submitted electronically and are subject to deadlines, which is why early planning and coordination with the relevant departments, such as accounting and energy management, is essential. For some relief measures, confirmation by an auditor or energy auditor is also required.
Review the need for action and identify potential savings
- Analyse energy costs: Check your annual statements and identify whether your company has reached the relevant thresholds for electricity or fuel consumption.
- Monitor the development of levies: Levies tend to rise, so it is increasingly worthwhile applying for relief.
- Clearly define third-party quantities: Develop a measurement concept for recording and documenting third-party consumption. This is the only way to apply for relief correctly and avoid subsequent claims for repayment.
- Keep an eye on deadlines and processes: Use the end-of-year rush to review potential applications and requirements. Coordinate with the relevant departments and, if necessary, external consultants at an early stage.
- Cost-benefit analysis: Check whether the effort involved in submitting the application and the necessary checks is proportionate to the expected savings potential.
A brief overview of the preferential mechanisms
- Electricity tax refund (Section 9b of the Electricity Tax Act): Manufacturing companies can apply for a substantial tax refund for electricity they consume themselves. The application process is relatively straightforward and is submitted electronically to the main customs office.
- Special compensation scheme (EnFG): Electricity-intensive companies can apply for a cap on the KWKG and offshore grid surcharges. There is a simplified procedure and an extended procedure, the latter involving an additional audit by a chartered accountant and a modified profit and loss statement (gross value added statement).
- Relief from StromNEV (surcharge for special grid usage) and concession fees: Companies can be exempted from these levies if they can prove that certain conditions are met (electricity cost share of turnover or falling below a threshold price). Confirmation by an auditor is required here.
- Relief from the national CO₂ price (BECV): For fuel costs, companies from eligible sectors can apply for partial relief from the national CO₂ price, provided they provide consideration and, among other things, have the factual information confirmed by an auditor.
Important: For all mechanisms, only own consumption is eligible for subsidies. Electricity and fuel quantities that are passed on to third parties (e.g. canteens, charging stations, mobile phone masts) must be clearly separated and documented on a regular basis.
