Effect of electricity taxes on renewable energy business models in Germany

Arepo, in cooperation with FÖS and IZES, analysed tax deficits resulting from tax reductions for electricity produced for own consumption and electricity transfer in spatial context (§ 9 Abs. 1 Nr. 1 and 3 of the electricity tax law) and calculated impacts of a possible additional electricity tax on electricty production for own consumption with renewable energies and cogeneration of heat and power. The client was the Federal Ministry of Finance Germany.

Please note that the publication is only available in German.