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Schleswig-Holstein

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Report tax concessions and tax relief in energy and electricity tax law

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

If you have received benefits or relief for electricity or energy tax, you must report these to the customs administration in certain cases.

The member states of the European Union (EU) must publish comprehensive information on their state aid. Many tax concessions and tax relief in connection with electricity and energy tax are considered state aid.

If you have received tax concessions and tax relief in this area, you must report these to the customs administration once a year.


Process flow

You can report tax concessions and tax relief in energy and electricity tax law online.

  • Register with the customs portal for citizens and business customers.
  • Under "Services", select "Registration of tax concessions in accordance with EnSTransV".
  • Log in to the EnSTransV online registration portal.
  • Provide the required information and upload the required documents if necessary.
  • Submit the declaration online.
  • You will receive a confirmation of transmission.
  • If further information or documents are required, the responsible main customs office will contact you.


In the Citizen and Business Customer Portal, you can track the status of a submitted declaration, for example "in process" or "completed".

Requirements
  • you are active in the primary production of agricultural products and receive aid of more than EUR 60,000 per year, or
  • you are active in fisheries or aquaculture and receive aid of more than EUR 30,000 per year, or
  • You are active in other areas and receive aid of EUR 200,000 per year or more.


Tax benefits with reporting obligation:

Tax exemption for

  • gaseous biofuels and bioheating fuels
  • Installations with a rated electrical output of more than 2 megawatts from renewable energy sources for pure own or self-consumption,
  • plants from renewable energy sources or highly efficient CHP plants, in each case with a rated electrical output of up to 2 megawatts and withdrawal for own consumption or supply to final consumers in a geographical context.


Tax reductions for:

  • Beneficiary installations for electricity generation or combined heat and power (CHP),
  • the handling of goods in seaports,
  • transportation with trolley buses or railroads,
  • shore power supply for ships.

Tax relief with reporting obligation for:

  • Own consumption
  • partial tax relief for the combined generation of power and heat
  • Full tax relief for the combined generation of power and heat
  • Companies for operational purposes (energy tax)
  • Companies in special cases
  • Local public transport
  • Agricultural and forestry businesses (gas oil)
  • Companies in agriculture and forestry (biofuels)
  • Companies for business purposes (electricity tax)
  • Remission, reimbursement or compensation in special cases
  • Electricity from renewable energy sources
  • Electricity from high-efficiency CHP plants
  • Shore power supply for ships
Which documents are required?

No documents are required.

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

You must report the tax benefits and reliefs by June 30 of the following year.

Processing duration

1 day to 6 months

Legal basis
Appeal
  • Appeal. Detailed information on how to lodge an objection can be found in the instructions on legal remedies in the letter from the main customs office on the subsequent request for documents.
  • Legal proceedings before the tax court. For details, please contact the main customs office responsible for you or your legal advisor.
Applications / forms

Forms available: No

Written form required: No

Informal application possible: No

Personal appearance necessary: No

Online services available: Yes

What else should I know?

There are no indications or special features.

Weiterführende Informationen
Author
Forwarding service: deep link to the original portal
General Customs Directorate (GZD)

The text was automatically translated based on the German content.

Teaser

If you have received benefits or relief for electricity or energy tax, you must report these to the customs administration in certain cases.

Process flow

You can report tax concessions and tax relief in energy and electricity tax law online.

  • Register with the customs portal for citizens and business customers.
  • Under "Services", select "Registration of tax concessions in accordance with EnSTransV".
  • Log in to the EnSTransV online registration portal.
  • Provide the required information and upload the required documents if necessary.
  • Submit the declaration online.
  • You will receive a confirmation of transmission.
  • If further information or documents are required, the responsible main customs office will contact you.


In the Citizen and Business Customer Portal, you can track the status of a submitted declaration, for example "in process" or "completed".

Requirements

  • you are active in the primary production of agricultural products and receive aid of more than EUR 60,000 per year, or
  • you are active in fisheries or aquaculture and receive aid of more than EUR 30,000 per year, or
  • You are active in other areas and receive aid of EUR 200,000 per year or more.


Tax benefits with reporting obligation:

Tax exemption for

  • gaseous biofuels and bioheating fuels
  • Installations with a rated electrical output of more than 2 megawatts from renewable energy sources for pure own or self-consumption,
  • plants from renewable energy sources or highly efficient CHP plants, in each case with a rated electrical output of up to 2 megawatts and withdrawal for own consumption or supply to final consumers in a geographical context.


Tax reductions for:

  • Beneficiary installations for electricity generation or combined heat and power (CHP),
  • the handling of goods in seaports,
  • transportation with trolley buses or railroads,
  • shore power supply for ships.

Tax relief with reporting obligation for:

  • Own consumption
  • partial tax relief for the combined generation of power and heat
  • Full tax relief for the combined generation of power and heat
  • Companies for operational purposes (energy tax)
  • Companies in special cases
  • Local public transport
  • Agricultural and forestry businesses (gas oil)
  • Companies in agriculture and forestry (biofuels)
  • Companies for business purposes (electricity tax)
  • Remission, reimbursement or compensation in special cases
  • Electricity from renewable energy sources
  • Electricity from high-efficiency CHP plants
  • Shore power supply for ships

Which documents are required?

No documents are required.

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

You must report the tax benefits and reliefs by June 30 of the following year.

Processing duration

1 day to 6 months

Legal basis

Appeal

  • Appeal. Detailed information on how to lodge an objection can be found in the instructions on legal remedies in the letter from the main customs office on the subsequent request for documents.
  • Legal proceedings before the tax court. For details, please contact the main customs office responsible for you or your legal advisor.

Applications / forms

Forms available: No

Written form required: No

Informal application possible: No

Personal appearance necessary: No

Online services available: Yes

What else should I know?

There are no indications or special features.

Weiterführende Informationen

Author

Forwarding service: deep link to the original portal
General Customs Directorate (GZD)

The text was automatically translated based on the German content.

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