This content is exclusively provided by FAO / FAOLEX

Energy Tax Act.

Type of law
Date of original text

The purpose of the present Act is to transpose into German legislation the Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. In particular, the Act establishes general arrangements for the taxation of energy products and electricity. Energy products and electricity are only taxed when they are used as motor or heating fuel, and not when they are used as raw materials or for the purposes of chemical reduction or in electrolytic and metallurgical processes. On the basis of this principle, the Ordinance sets minimum rates of taxation for motor fuel, motor fuel for industrial or commercial use, heating fuel. The text consists of 67 articles divided into 6 chapters as follows: General provisions (1); Provisions for energy products other than coal and natural gas (2); Provisions for coal (3); Provisions for natural gas (4); Tax relief (5); Final provisions (6).
Date of consolidation/reprint
Consolidated version of the Energy Tax Act as last amended by Article 4 of the law of 30 March 2021 (BGBI. I p.607).
Serial Imprint
Bundesgesetzblatt, Part I, No. 33, 19 July 2006, pp. 1534-1561.
Source language


Legislation Amendment
Original title
Gesetz zur Neuregelung der Besteuerung von Energieerzeugnissen und zur nderung des Stromsteuergesetzes - Energiesteuergesetz (EnergieStG).