You may need a permit as an energy supplier or electricity provider?
We will determine whether the activity you are planning requires a permit and support you in applying for it. We inform you which obligations you have to fulfil and plan the necessary organisational structure and processes together with you.
If, for example, as a company in the manufacturing sector, you burn 1,000 MWh of natural gas per year for operational purposes or use it in preferential facilities in accordance with § 3 of the Energy Tax Act (EnergieStG), it is already worthwhile to apply for a relief. The Energy Tax Act offers different tax relief for different constellations, which are linked to various conditions.
We can advise you on which tax relief may be applicable in your case. We will also be happy to submit the possible tax relief applications for you.
The electricity tax amounts to 20.50 € for 1 MWh, but many companies do not perceive it as a separate cost factor because it is included in the electricity price. However, there are various tax relief options. For a company in the manufacturing sector that consumes 400 MWh per year, for example, an application for relief is worthwhile. The Electricity Tax Act offers tax relief for different constellations, which are linked to various conditions.
We can advise you on which tax relief may be applicable in your case. We will also be happy to submit the possible tax relief applications for you.
Tax compliance in companies is usually the responsibility of the head of the tax department. Nevertheless, the managing directors or the board of directors always remain responsible for compliance with and monitoring of tax law regulations. According to the Code of Administrative Offences (OWIG), the management is responsible for organising and monitoring structures and processes in such a way that the company does not commit any violations of the law. If the organisational and supervisory duties are not fulfilled by the management, the managing directors must personally expect administrative offence proceedings and, in the worst case, criminal tax proceedings for violations of the law.
Errors in the handling of excise duties can lead to high additional payments and reputational damage.
We support you in setting up or adapting an internal control system in relation to excise duties. If you have implemented and documented an appropriate internal control system and the employees entrusted with the processing are sufficiently trained and sensitised, the customs administration will forgive errors in individual cases without this having serious consequences.