The electricity tax is a legally regulated consumption tax that has been levied since 1999 under the Act on Ecological Tax Reform. The tax is levied on consumption or withdrawal from the grid within the German tax jurisdiction. The electricity tax is collected by the energy supplier and remitted to the tax authorities. The electricity tax is currently 2.05 cents/kWh net.

All fees are subject to the statutory tax rate in effect during the period of delivery or service provision.

Fees paid to the municipality for the shared use of public rights-of-way by utility lines. Consequently, the network operator passes on the applicable concession fee, and the supplier bills the customer for it. The fee is charged in cents per kilowatt-hour of electricity and is based on the municipality’s population. For up to 25,000 residents, the concession fee is 1.32 cents; for up to 100,000 residents, 1.59 cents; for up to 500,000 residents, 1.99 cents; and for over 500,000 residents, 2.39 cents.

The § 19 StromNEV surcharge is used to finance the reduction or exemption of electricity-intensive companies from grid fees. The costs arising from the Electricity Grid Fee Ordinance (StromNEV) are passed on to end consumers nationwide. The § 19 StromNEV surcharge amounts to 0.643 ct/kWh net for the year 2024. Additional information is published at www.netztransparenz.de by the responsible transmission system operators.

The EEG surcharge supports the generation of electricity from renewable energy sources that are remunerated under the Renewable Energy Sources Act (EEG) . These costs are allocated to all consumers in accordance with the EEG. Additional information is published at www.netztransparenz.de by the relevant transmission system operators.

We would like to draw your attention to the legal information regarding the EEG surcharge:
On July 1, 2022, the EEG surcharge was reduced to 0 ct/kWh (net).

The offshore liability levy under Section 17f(5) of the Energy Industry Act (EnWG) governs the financial settlement of compensation payments to be made by grid operators for the delayed connection of offshore wind turbines and the passing on of these costs to end consumers. The offshore liability levy amounts to 0.656 ct/kWh net for the year 2024. Additional information is published at www.netztransparenz.de by the relevant transmission system operators.

Combined heat and power (CHP) plants generate both electricity and heat simultaneously. This results in higher efficiency, which helps save fuel and reduce carbon dioxide emissions. Operators of CHP plants receive a legally mandated surcharge. These costs are passed on to consumers in accordance with the Combined Heat and Power Act (KWKG). The CHP surcharge amounts to 0.275 ct/kWh net for the year 2024. Additional information is published at www.netztransparenz.de by the responsible transmission system operators.

Providers of interruptible loads may be contractually required to take measures to maintain grid and system security, such as temporarily disconnecting high-power consumers for short periods, and receive compensation for doing so. The resulting costs are financed through a surcharge to be borne by all electricity consumers. The surcharge has been reduced to 0 ct/kWh. Additional information is published at www.netztransparenz.de by the relevant transmission system operators.