Energy Law
Energy Taxes

Stefan Hüsemann

Dipl.-Ing. / Umweltgutachter / Sachverständiger für Genehmigungsverfahren im Umweltbereich und für Verifizierungen im Treibhausgas-Emissionshandel

Stefan Hüsemann

 

Sabine Nattermann

Diplom-Geoökologin Umweltgutachterin / Sachverständige für Genehmigungsverfahren im Umweltbereich

Tel: +49 (0)561 96996-41
Email: nattermann(at)bfu-ag.de

Sabine Nattermann

Dr. Antonia Goldner

Rechtsanwältin

Dr. Antonia Goldner

 

Anne Geiger

Assessor jur.

Tel: +49 (0)561 96996-260
Email: geiger(at)bfu-ag.de

Anne Geiger

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

Aschaffenburg

Klaus Reibenspiess
Telefon: +49 (0)6021 582254-2
E-Mail: reibenspiess(at)bfu-ag.de

Halle

Marco Kühn
Telefon: +49 (0)345 686977-14
E-Mail: kuehn(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: goldner(at)bfu-ag.de

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(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

Aschaffenburg

Klaus Reibenspiess
Telefon: +49 (0)6021 582254-2
E-Mail: reibenspiess(at)bfu-ag.de

Halle

Marco Kühn
Telefon: +49 (0)345 686977-14
E-Mail: kuehn(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: goldner(at)bfu-ag.de

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(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 industrial sectors have been subject to the European Emissions Trading Scheme, also known as the EU-ETS (Emissions Trading System). The list of companies affected has grown steadily, so that currently more than 1,800 installations are covered in Germany alone. The EU-ETS was transferred to the 4th trading period (2021 - 2030) at European level mainly through the EU Allocation Regulation (EU) 2019/331 and the Monitoring Regulation (EU) 2018/2066, and at national level through the Greenhouse Gas Emissions Trading Act (TEHG).

Since then, companies from e.g. the energy production, paper production, glass production, metal production and processing, etc. sectors have had to monitor their greenhouse gas emissions and present an emissions allowance for each tonne emitted. While in the beginning the allocation was still generous and free of charge, plant operators have been confronted with a decreasing allocation since the beginning of the third trading period in 2013 at the latest. With the start of the fourth trading period in 2021, the allocation was reduced once again, with certificate prices rising significantly at the same time. At the same time, the legal requirements continue to increase and the operators must fulfil comprehensive reporting and monitoring obligations.

The high complexity of the matter and the increasing legal regulations at EU level, supplemented by national implementation, require know-how and experience in dealing with them in order to both fulfil all legal obligations and use the remaining opportunities in the area of free allocation of allowances. Our staff will support you with professional competence and many years of experience in the following main areas:

  • Preparation of allocation applications for existing installations and new entrants pursuant to Article 9 TEHG (German Greenhouse Gas Emission Allowance Trading Act)
  • Preparation of the method plan pursuant to Art. 8 EU Allocation Regulation
  • Preparation of the annual allocation data report pursuant to Art. 3 EU Allocation Regulation
  • Preparation of monitoring plans pursuant to Art. 6 TEHG in conjunction with Art. 12 EU Allocation Regulation Art. 12 Monitoring Regulation
  • Preparation of the annual emissions report pursuant to Article 5 TEHG
  • Other communication with authorities and general questions on emissions trading
     

Your contact persons in our offices

Kassel

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

Aschaffenburg

Klaus Reibenspiess
Telefon: +49 (0)6021 582254-2
E-Mail: reibenspiess(at)bfu-ag.de

Halle

Marco Kühn
Telefon: +49 (0)345 686977-14
E-Mail: kuehn(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: goldner(at)bfu-ag.de

Weinstadt

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

Wuppertal

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

Fuel emissions trading (BEHG)

Support services for distributors, responsible parties and consumers (deadlines)

With the introduction of the national emissions trading system on 01st of January 2021 through the Fuel Emissions Trading Act (BEHG), the legislator is pricing CO2 emissions, especially in the heat and transport sectors. Distributors of certain fuels - e.g. wholesalers, municipal utilities, manufacturers with wholesale distribution and importers of fuels - are obliged to participate in national emissions trading. From the 2021 reporting period, fuels such as natural gas, diesel, petrol and heating oil will be covered, and from 2023 further fuels such as coal, coke and vegetable oils, biodiesel.

The system starts with a fixed price phase of allowances from 2021 (€25 per allowance) to 2025 (€55 per allowance). From 2026, the auctioning phase begins, with a minimum price per allowance of €55.

With the necessity to participate in national emissions trading, the responsible party is subject to various monitoring and reporting obligations, such as the annual submission of a verified emissions report to the German Emissions Trading Authority (DEHSt) by 31 July of the following year (for the first time by 31st of July 2022) on the basis of an approved monitoring plan (for the first time for report 2023). Certificates must be surrendered annually (for the first time by 30th of September 2022 - and of course procured beforehand. Responsible parties who do not comply with the reporting obligations or do not do so in time must expect severe sanctions.

On the consumer side, on the other hand, the BEHG and the Carbon Leakage Ordinance (BECV) regulate various compensation mechanisms and the avoidance of double burdens. This results in corresponding savings potentials for the economy.

The experts at BfU AG will be happy to support you in meeting the legal requirements resulting from fuel emissions trading. Our support services include in detail

  • Support with the opening of accounts in accordance with § 12 BEHG
  • Acquisition of certificates
  • Setting up a virtual post office with qualified electronic signature
  • Preparation of the annual emissions report pursuant to § 7 para. 1 BEHG
  • Preparation of monitoring plans pursuant to § 6 para. 1 BEHG
  • Communication with authorities and general questions on fuel emissions trading
  • Preparation of applications according to BECV (deadline 30th of June 2022)

Your contact persons in our offices

Kassel

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

Aschaffenburg

Klaus Reibenspiess
Telefon: +49 (0)6021 582254-2
E-Mail: reibenspiess(at)bfu-ag.de

Halle

Marco Kühn
Telefon: +49 (0)345 686977-14
E-Mail: kuehn(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: goldner(at)bfu-ag.de

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(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

Aschaffenburg

Klaus Reibenspiess
Telefon: +49 (0)6021 582254-2
E-Mail: reibenspiess(at)bfu-ag.de

Halle

Marco Kühn
Telefon: +49 (0)345 686977-14
E-Mail: kuehn(at)bfu-ag.de

Hamburg

Dr. Antonia Goldner
Telefon: +49 (0)40 30238698-3
E-Mail: goldner(at)bfu-ag.de

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(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

Christoph Franken
Telefon: +49 (0)561 96996-34
E-Mail: franken(at)bfu-ag.de

Benjamin Harms
Telefon: +49 (0)561 96996-23
E-Mail: harms(at)bfu-ag.de

 

Aschaffenburg

Klaus Reibenspiess
Telefon: +49 (0)6021 582254-2
E-Mail: reibenspiess(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: goldner(at)bfu-ag.de

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(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

Sabine Nattermann
Telefon: +49 (0)561 96996-41
E-Mail: nattermann(at)bfu-ag.de

 

Aschaffenburg

Klaus Reibenspiess
Telefon: +49 (0)6021 582254-2
E-Mail: reibenspiess(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: goldner(at)bfu-ag.de

Weinstadt

Hans-Ulrich Terme
Telefon: +49 (0)561 96996-14
E-Mail: terme(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

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