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Peak Compensation for German Electricity Tax

Producing companies can get cash back with peak equalization! Companies with high energy consumption can reclaim part of the electricity tax they have paid through the electricity tax equalization scheme. Pursuant to section 10, para. 1, of the German Electricity Tax Act (StromStG), electricity tax is waived, refunded, or reimbursed on application if electricity is withdrawn by manufacturing companies for operational purposes. In deviation from this, the tax is only waived, refunded, or reimbursed for electricity that is withdrawn for the generation of “useful energy” – that is, light, heating, cooling, compressed air, and mechanical energy, if the aforementioned products can be proven to have been used by a manufacturing company.

With the electricity tax peak compensation, the federal government provides electricity tax relief for energy-intensive companies in the manufacturing sector (German: Spitzenausgleich-Effizienzsystemverordnung – SpaEfV). Manufacturing companies can apply for peak compensation in addition to the tax relief granted under sections 9a and 9b of the Electricity Tax Act (StromStG). Unlike tax relief, since January 2013 companies have had to prove that they are making a contribution to increasing energy efficiency and have introduced a certified energy management system such as these different systems:

  • Energy management according to ISO 50001
  • Environmental management according to EMAS
  • Alternative systems (only applies to small and medium-sized enterprises – SMEs)
    • Energy audit according to DIN EN 16247-1, conclusion with an energy audit report according to appendix 1 of the SpaEfV
    • Alternative system according to appendix 2 of the SpaEfV

Prerequisite for peak shaving

The electricity tax is waived, refunded, or reimbursed insofar as the electricity tax paid in the calendar year exceeds the amount of 1,000 euros (base amount). In addition, the company’s savings with regard to pension insurance contributions (employer’s contribution) are taken into account when calculating the relief, as the additional revenue from the electricity tax is used to finance the reductions in pension insurance contribution rates.

Further information can be found on the home page of the German customs site.

Do you want to estimate your financial advantage of the peak compensation?
Would you like to implement one of the energy efficiency systems mentioned?
Or do you need measurement technology to record your energy flows?

> We will check whether you meet the requirements for the electricity tax peak compensation and can apply for relief in the area of taxes and levies!


Our energy expert Patrick Soboll is happy to advise you on any questions regarding tax benefits under the Electricity Tax Act:

Patrick Soboll

Account Manager, Energy Services

T +49 89 379 160 457
M +49 171 569 7135

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