Electricity tax was introduced

An electricity tax was introduced in Germany in April 1999.
The tax arises when electricity provided by suppliers residing
in the tax territory is withdrawn from the supply network
(electricity grid) by the fnal consumer.

In addition, the electricity
tax is also triggered when a supplier withdraws electricity from
the supply network for its own use and when other generators
(so-called self-generators) withdraw electricity for their own use.
In the first two cases (i. E. Electricity withdrawn by consumers
or by a supplier for its own use), the tax is levied at the level of
the supplier. In the third case, the tax is levied at the level of the
self-generator.

The party liable for the tax must fle returns on a monthly or an
annual basis and remit the amount due with the return. Suppliers
generally pass on the tax burden to their customers via the
electricity price. Manufacturing commercial enterprises can
obtain a tax refund under certain circumstances. Electricity pro-
duced from renewable energy sources is tax-exempt if certain
conditions are met (particularly in the case of an improvement in
energy effciency).