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.
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