Landungsbrücken

Apply for an energy fee

You must have qualifying income in 2022. The entitlement to the energy price flat rate (EPP) arises on September 1st, 2022. You do not have to have performed the activity at a specific point in time or for a minimum period of time. Each...

  • You must have qualifying income in 2022.
  • The entitlement to the energy price flat rate (EPP) arises on September 1st, 2022.
  • You do not have to have performed the activity at a specific point in time or for a minimum period of time.
  • Each spouse is entitled to the EPP as a person.
  • For employees, the EPP is subject to income tax deduction as income from employment.
  • The EPP is to be treated as other income for non-employees. The exemption limit of EUR 256 does not apply.
  • The EPP is not subject to sales tax or trade tax.
  • The EPP is not to be taken into account as income for earnings-related social benefits.
  • The EPP is exempt from social security
  • Each Eligible Person is only entitled to one EPP

Important notes

Prerequisites

Eligible:
  • Person with domicile or habitual residence in Germany on at least 1 day in the calendar year 2022, who earns income as:
  • active employee (also "mini-jobber") or
  • trader or trader or
  • self-employed person or
  • Farmer and forester

Not eligible:
  • Pensioners without additional income of the aforementioned type
  • People who only earn income from other types of income (e.g. investment income, other income)

Documents required

no

Please note

no

Deadlines


  • Payment 09/2022 in employee cases

  • Adjustment advance payment III. quarter of 2022

  • income tax return

Procedure & Fees

Procedure

  • If you are an employee, your employer will automatically take this into account (salary statement).
  • If you are one of the other beneficiaries (income from self-employment, business or agriculture and forestry), then the income tax advance payments for III. Quarter 2022 reduced by EUR 300. If the advance payment for income tax in the 3rd quarter is less than EUR 300, it will be reduced to EUR 0.
  • Other people who meet the eligibility requirements will receive the energy price flat-rate EPP as part of the 2022 income tax assessment.
  • The EPP is subject to wage and/or income tax as income from employment or as other income. The applicable taxation takes place in the wage tax deduction procedure, or as part of the assessment for income tax.
Notes on forms in connection with the assessment: (* if there is an obligation to submit an income tax return or an application assessment (“annual wage tax adjustment”) is to be made)
  • The EPP must be declared in Annex SO as part of the income tax return.
  • The EPP is determined as part of the assessment of income tax and credited against the income tax to be assessed and paid out.
Forms available: Yes
Written form required: Yes
Informal application possible: No
Personal appearance required: No

Processing time


  • Automatic processing by the employer with the salary for September 2022

  • Automatic reduction of advance payments on September 10th, 2022

  • When receiving the energy price flat rate (EPP) as part of the income tax assessment within the regular processing times after submission of the income tax return for the calendar year 2022

Fees

no

Legal notes

Legal basis


  • Tax Relief Act 2022

  • https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesprojekt/Ababteilungen/Abteilung_IV/20_Legislaturperiod/2022-05-27-StEntlastG2022/4-Verkuendetes-Gesetz.pdf?__blob=publicationFile&v=2

  • Sections 112 to 122 of the Income Tax Act (EStG) - XV. Energy flat rate –

  • https://www.gesetze-im-internet.de/estg/BJNR010050934.html#BJNR010050934BJNG024400123



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