The German Energy Tax Act: Taxation of fuels by climate impact
Comparison, analysis and recommendations for adapting the national Energy Tax Act for the successful defossilisation of heavy goods transport
Currently, sustainability aspects are usually not taken into account when taxing fuels in Germany under the Energy Tax Act – for example, fossil gas and gas from biogenic sources are treated equally, as are grey and green hydrogen. In order to promote the use of sustainable energy sources, it is essential to tax fuels according to their impact on the climate. The Platform for Sustainable Heavy Goods Transport therefore proposes a four-part categorisation of fuel taxation, based on the latest draft of the Energy Taxation Directive reform at EU level.
The statement provides an overview of the current minimum tax rates at EU level as well as the current national tax levels. In addition, the current draft reform of the EU Energy Taxation Directive provides a categorisation and a separate proposal for an amendment to the national Energy Tax Act is put forward. Among other things, the recommendation includes equal treatment of advanced biofuels with green electricity and green hydrogen and reduced taxation of conventional biofuels and HVO100 diesel compared to their fossil counterparts.
