Energy Law
Energy Taxes

Stefan Hüsemann

Diplom-Ingenieur, Umweltgutachter

Stefan Hüsemann

 

Dr. Antonia Goldner

Rechtsanwältin

Dr. Antonia Goldner

 

Installation Planning

Improved competitiveness due to support from EEG (German Renewable Energies Act) and KWKG (German Combined Heat and Power Act)

Constantly rising energy costs appreciably increase the competitive pressure on companies and require a constant re-assessment of business opportunities with regard to increasing energy efficiency and energy provision. Every company needs mechanical energy or heat in addition to electricity.  While conversion to these energy forms has often been carried out separately to date, co-generation by means of combined heat and power offers a more efficient and cost-effective alternative. The use of renewable energies with possibilities of support from the EEG may be appropriate here. In addition, financial support from the KWKG offers corresponding payments for generated electricity even if fossil energy sources are used. This enables your company to become a heat or electricity supplier for itself and others.

Even if you are already an electricity or heat supplier and are perhaps planning an alteration to your installation, you will be affected by numerous statutory provisions with regard to maintaining your rights to support. The legal bases (EEG, KWKG, EEWärmeG (German Renewable Energies Heat Act),…) are subject to frequent changes. Business opportunities therefore need to be re-assessed again and again.

We also present best practice with regard to this issue on our homepage.

Our services:

In the installation planning process, we will assist you in assessing the legal possibilities and requirements, in carrying out profitability calculations and in providing evidence of legally compliant operation.

  • Installation planning (profitability analyses based on relevant legal standards and site aspects)
  • Providing assistance with licensing procedures under the Federal Immission Control Act
  • General questions about the EEG payment, KWKG payment as well as legal possibilities and requirements

Your contact persons in our offices

Kassel

Stefan Hüsemann
Telefon: +49 (0)561 96996-24
E-Mail: huesemann(at)bfu-ag.de

Halle

Eduard Münich
Telefon: +49 (0)345 686977-17
E-Mail: muenich(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(at)bfu-ag..de

Wetzlar

Stefan Bender
Telefon: +49 (0)6441 29-2515
E-Mail: bender(at)bfu-ag.de

Wuppertal

Axel Dreyer
Telefon: +49 (0)202 3171-3274
E-Mail: dreyer(at)bfu-ag.de

Energy Taxes

Use of tax exemptions, reductions and relief

A large part of the financial burden caused by the use of energy is tax-related. To ensure competitiveness, however, a plethora of legal opportunities that companies can utilise to lower energy taxes have been created. A distinction can be drawn between the following benefits:

The aim is for all companies to be informed about tax opportunities at all times, to create a broad database of the energy sources that are used and how they are used and to make the necessary applications to the competent authority within the stipulated deadlines.

In addition to the established tax relief for certain processes and procedures in the case of manufacturing companies, the following provisions, in particular, are important to companies:

  • Special compensation provision pursuant to section 63ff of the EEG (EEG surcharge cap)
  • Waiver, refund or payment in special cases pursuant to section 10 of the Stromsteuergesetz (Electricity Taxation Act - StromStG) and section 55 of the Energiesteuergesetz (Energy Tax Act - EnergieStG) [Tax capping scheme for the most energy-intensive users in the manufacturing industry]

We will be pleased to assist you in the following areas with a view to pinpointing cost reduction potential and strengthening the competitiveness of your company:

  • Identifying tax benefits in energy legislation
  • Providing assistance in meeting requirements in respect of claiming tax exemptions, tax reductions, tax relief and other benefits
  • General issues in relation to energy tax legislation

Your contact persons in our offices

Kassel

Stefan Hüsemann
Telefon: +49 (0)561 96996-24
E-Mail: huesemann(at)bfu-ag.de

Halle

Eduard Münich
Telefon: +49 (0)345 686977-17
E-Mail: muenich(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(at)bfu-ag..de

Wetzlar

Stefan Bender
Telefon: +49 (0)6441 29-2515
E-Mail: bender(at)bfu-ag.de

Wuppertal

Axel Dreyer
Telefon: +49 (0)202 3171-3274
E-Mail: dreyer(at)bfu-ag.de

Emissions Trading

Support services for plant operators

Since 2005, certain sectors of industry have been subject to the European emissions trading system, also referred to as EU ETS. The list of affected companies has continually increased, such that it currently includes more than 1,600 plants in Germany alone.

Companies from, say, the fields of energy generation, paper production, glass manufacture, metal production and processing etc. now need to monitor their greenhouse gas emissions and produce an emission allowance for every tonne emitted. If emission allowances were generously allocated free of charge in the beginning, plant operators have faced a decreasing allocation since the beginning of the third trading period in 2013 at the latest. At the same time, the legal requirements are increasing more and more and operators need to fulfil various reporting and monitoring duties.The high complexity of the material and the increasing legal regulations at EU level, supplemented by

The high complexity of the material and the increasing legal regulations at EU level, supplemented by national implementation, require know-how and experience in dealing with them in order both to fulfil all legal obligations and to take advantage of the remaining opportunities in the area of free allocation of allowances. Our employees will support you in this, using their specialist expertise and long-standing experience in respect of the following key areas:

  • Preparation of applications for an allocation for existing plants (e.g. in the event of capacity expansions) in accordance with section 9 of the Treibhausgas-Emissionshandelsgesetz (German Greenhouse Gas Emission Allowance Trading Act - TEHG) in conjunction with section 16 of the Zuteilungsverordnung 2020 (2020 German Allocation Ordinance - ZuV 2020),
  • preparation of applications for an allocation for new entrants in accordance with section 9 of TEHG in conjunction with section 16 of ZuV 2020,
  • preparation of the annual notification of operation in accordance with section 22(1) of ZuV 2020,
  • preparation of the annual emission report in accordance with section 5 of TEHG,
  • preparation of monitoring plans in accordance with section 6 of TEHG in conjunction with the Monitoring-Verordnung (German Monitoring Ordinance - MVO; EU-VO 601/2012),
  • preparation of notifications of capacity reductions in accordance with section 19 of ZuV 2020 and notifications of cessation of operation in accordance with section 20(1) of ZuV 2020,
  • other communication with authorities and general questions about emissions trading.

Your contact persons in our offices

Kassel

Stefan Hüsemann
Telefon: +49 (0)561 96996-24
E-Mail: huesemann(at)bfu-ag.de

Halle

Eduard Münich
Telefon: +49 (0)345 686977-17
E-Mail: muenich(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(at)bfu-ag..de

Wetzlar

Stefan Bender
Telefon: +49 (0)6441 29-2515
E-Mail: bender(at)bfu-ag.de

Wuppertal

Axel Dreyer
Telefon: +49 (0)202 3171-3274
E-Mail: dreyer(at)bfu-ag.de

Renewable Energies / Combined Heat and Power

Support for electricity-generating installations

As energy costs increasingly determine the competitiveness of a business location, a company needs to check, on a regular basis, whether its own energy-generating facilities might result in cost savings in accordance with statutory support mechanisms (e.g. Erneuerbare Energien-Gesetz (Renewable Energies Act - EEG), Kraft-Wärme-Kopplungsgesetz (Combined Heat and Power Act - KWKG)).

The Renewable Energies Act (EEG) is the support mechanism for the expansion of renewable energies in Germany. It entered into force in April 2000. EEG 2004, EEG 2009 etc. followed. The EEG regulates the preferred feed-in of electricity from renewable sources (particularly biomass, wind energy, photovoltaics and hydropower) to the electricity grid and guarantees its generators feed-in payments. It also regulates the possibility of capping the EEG apportionment scheme for electricity-intensive companies.
 
In addition to the EEG, the Erneuerbare-Energien-Wärmegesetz (Renewable Energies Heat Act - EEWärmeG) and the Biokraftstoffquotengesetz (Biofuel Quota Act) are also intended to promote the expansion of renewable energies. The EEWärmeG focuses on energy-efficient building supply in the heating and cooling sector and the Biokraftstoffquotengesetz addresses the use of renewable energies in relation to fuels.
 
The Kraft-Wärme-Kopplungsgesetz (Combined Heat and Power Act - KWKG) offers a further support option in the area of electricity generation.

In certain cases, expert appraisals need to be submitted for energy installations (combined heat and power reports pursuant to FW 308, certification of heating networks pursuant to FW 309, EEG reports or assessments pursuant to the Treibhausgas-Emissionshandelsgesetz (Greenhouse Gas Emissions Trading Act - TEHG).

BfU AG assists industrial and commercial customers with project development, profitability analysis, project licensing under the Federal Immission Control Act, building legislation, environmental impact assessments etc. and with the legally compliant operation of EEG and CHP installations. Our services include:

Your contact persons in our offices

Kassel

Stefan Hüsemann
Telefon: +49 (0)561 96996-24
E-Mail: huesemann(at)bfu-ag.de

Halle

Eduard Münich
Telefon: +49 (0)345 686977-17
E-Mail: muenich(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(at)bfu-ag..de

Wetzlar

Stefan Bender
Telefon: +49 (0)6441 29-2515
E-Mail: bender(at)bfu-ag.de

Wuppertal

Axel Dreyer
Telefon: +49 (0)202 3171-3274
E-Mail: dreyer(at)bfu-ag.de

 

Energy Audits under DIN EN 16247-1

Cost savings through optimised energy use

Energy costs are not fixed costs, and far-reaching potential for lowering energy costs can often be identified and achieved in companies that continually analyse their energy use. Companies that do not have a certified energy management system (EnMS) can also benefit from a system analysis. This is particularly advisable for small and medium-sized enterprises (SMEs) for which an EnMS pursuant to DIN EN ISO 50001 represents too great an organisational overhead, and for companies with limited budgets.

Individual energy audits (e.g. in accordance with DIN EN 16247-1) and special process and procedural analyses can be used to identify potential and reveal possible courses of action. Additional employee coaching results in more awareness in terms of the use of energy and helps to protect the resources of the company and the environment.

Due to the change in energy tax regulations, such as the tax capping scheme, energy audits in accordance with DIN EN 16247-1 are the optimum solution for SMEs to meet the requirements set out in the Spitzenausgleich-Effizienzsystemverordnung (German Tax Capping Efficiency System Ordinance - SpaEfV). This enables energy efficiency to be increased and the entitlement to tax relief to be preserved, at the same time. You thus make an active contribution to environmental protection and increase your competitiveness at the same time.

The Energiedienstleistungsgesetz (Energy Service Act - EDL-G) also gives rise to a legal obligation on non-SMEs to perform energy audits in accordance with DIN EN 16247-1  unless an EnMS in accordance with DIN EN ISO 50001 or EMAS is already being operated. According to this, all companies with more than 250 employees or annual revenues of more than 50 million euros need to perform energy audits, by 05/12/2015 in the first instance and then recurrently.

We will be pleased to assist you in optimising your energy use:

  • Energy audits (e.g. in accordance with DIN EN 16247-1)
  • Alternative system pursuant to SpaEfV
  • Procedural and process analyses
  • Employee coaching

Your contact persons in our offices

Kassel

Stefan Hüsemann
Telefon: +49 (0)561 96996-24
E-Mail: huesemann(at)bfu-ag.de

Halle

Christian Schmidt
Telefon: +49 (0)345 686977-15
E-Mail: schmidt(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(at)bfu-ag..de

Wetzlar

Stefan Bender
Telefon: +49 (0)6441 29-2515
E-Mail: bender(at)bfu-ag.de

Wuppertal

Axel Dreyer
Telefon: +49 (0)202 3171-3274
E-Mail: dreyer(at)bfu-ag.de

Energy costs/advice - REMIT

Compliance-Solutions for the enegry market

Regulation 1227/2011/EU, "REMIT", makes new transparency provisions applicable in the electricity and gas market. A large number of trade agreements (transaction data) and, in some circumstances, installation data (fundamental data) need to be reported to the authorities according to defined criteria. Companies are not even aware of the reporting obligation in many cases. A number of exceptions and special provisions also sometimes make the identification and classification of the agreements to be reported difficult, often resulting in legal uncertainties for companies. Not only energy producers and traders, but also end consumers and companies that distribute energy to third parties are affected.

Together with our customers, we identify the legal obligations resulting from the Regulation. In particular, we identify the reporting obligations in respect of transaction data and fundamental data. This gives rise to a customer-specific "REMIT" concept, which assists customers with legally certain reporting.

The customer can use the formulated concept to specify software solutions together with Webware Internet Solutions GmbH. Webware Internet Solutions GmbH offers complete transmission software approved by ACER in all areas (RRM = Registered Reporting Mechanism): https://www.acer-remit.eu/portal/list-of-rrm

Click here to download our flyer about "REMIT":


 

Further information can also be found at www.remitcloud.de.

Your contact persons in our offices

Kassel

Stefan Hüsemann
Telefon: +49 (0)561 96996-24
E-Mail: huesemann(at)bfu-ag.de

Halle

Christian Schmidt
Telefon: +49 (0)345 686977-15
E-Mail: schmidt(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(at)bfu-ag..de

Wetzlar

Stefan Bender
Telefon: +49 (0)6441 29-2515
E-Mail: bender(at)bfu-ag.de

Wuppertal

Axel Dreyer
Telefon: +49 (0)202 3171-3274
E-Mail: dreyer(at)bfu-ag.de

Any further questions?

E-Mail: info(at)bfu-ag.de
Tel.: +49 (0)561 96996-0

© BfU-AG