Lifecycle
- Effective
- Last change
Country / jurisdiction: Germany · Year: 2013 · Status: In force · Level: National · Type: Voluntary
From 2013 on, tax relief is provided for the industry sector to implement energy efficiency measures. Measures include the implementation of energy management systems and achieving energy efficiency targets a requirement to benefit from the exemption.
In order to get a refund up to 90 % of the standard tax rate, the producing sector as a whole must decrease its energy intensity by 1.35 % p.a. compared to the average of 2007-2012.
Additionally, companies have to operate an energy management system, e.g. ISO 50001. This tax expenditure ensures international competitiveness of the producing sector.
Official source: http://www.bundesfinanzministerium.de
Source
https://www.iea.org/policies/56Canonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.