Auswirkungen der Entlastungsregelungen von Energiesteuern und - abgaben auf die deutsche Industrie

The report analyzes the effects of energy tax and levy exemptions on the German industrial sector. It finds that significant reliefs—up to 96% for electricity—reduce the political component of energy prices, particularly for large, energy-intensive companies. This complexity in pricing may undermine energy efficiency incentives and lead potential investors to overestimate energy costs in Germany.

• Energy tax and levy exemptions for the manufacturing sector are substantial, allowing for a reduction of the electricity price component by up to 96% compared to normal consumers, who face taxes and levies of 56 Euro/MWh.
• Industrial consumers can obtain reductions for heating fuels, with potential tax rate decreases of up to 33% for oil, 62% for natural gas, and 55% for liquefied petroleum gas (LPG).
• The political component of energy prices decreases as energy consumption increases; companies with an annual consumption exceeding 600 GWh pay on average 45% less than those consuming only 1 MWh.
• Companies eligible for all available exemptions can see the political component of their energy prices reduced by up to 75% compared to companies with no claims to relief.
• The complexity of the energy policy framework, which links exemptions to various indicators such as non-wage labor costs, turnover, and trade intensity, makes determining final energy prices difficult and complicates political debate.
• Significant tax and levy reliefs may reduce the incentive for manufacturing companies to improve their energy efficiency.
• The report notes that publications like the IEA's "Energy Prices and Taxes" do not reflect the full range of exemptions available to German industry, which may lead investors to overestimate energy costs and undermine the goal of creating investment incentives.
• The impact of energy policy instruments varies by industry energy mix; sectors with high electricity shares, such as vehicle construction and basic chemicals, experience higher political energy price increases than those using primarily fossil fuels, such as metal production.

APA

Rosenberg, A., Schopp, A., Neuhoff, K., & Vasa, A. (2011). Auswirkungen der Entlastungsregelungen von Energiesteuern und - abgaben auf die deutsche Industrie. Climate Policy Initiative. https://www.climatepolicyinitiative.org/wp-content/uploads/2011/12/Reductions-and-Exemptions-on-Energy-Taxes-German.pdf

Chicago

Rosenberg, Anja, Anne Schopp, Karsten Neuhoff, and Alexander Vasa. Auswirkungen der Entlastungsregelungen von Energiesteuern und - abgaben auf die deutsche Industrie. Climate Policy Initiative, 2011. https://www.climatepolicyinitiative.org/wp-content/uploads/2011/12/Reductions-and-Exemptions-on-Energy-Taxes-German.pdf.

Wikipedia

{{cite report |last1=Rosenberg |first1=Anja |last2=Schopp |first2=Anne |last3=Neuhoff |first3=Karsten |last4=Vasa |first4=Alexander |title=Auswirkungen der Entlastungsregelungen von Energiesteuern und - abgaben auf die deutsche Industrie |publisher=Climate Policy Initiative |date=24 November 2011 |url=https://www.climatepolicyinitiative.org/wp-content/uploads/2011/12/Reductions-and-Exemptions-on-Energy-Taxes-German.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{rosenberg2011auswirkungen, author = {Rosenberg, Anja and Schopp, Anne and Neuhoff, Karsten and Vasa, Alexander}, title = {{Auswirkungen der Entlastungsregelungen von Energiesteuern und - abgaben auf die deutsche Industrie}}, institution = {Climate Policy Initiative}, year = {2011}, month = nov, url = {https://www.climatepolicyinitiative.org/wp-content/uploads/2011/12/Reductions-and-Exemptions-on-Energy-Taxes-German.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }