Promotion in Germany

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Updated: 11.12.2014

Author: Ingrid Bozsoki

Summary of support schemes

Tax regulation mechanism. The Energy Tax Act on mineral oil products obliges companies producing, processing, holding, receiving or dispatching energy products to pay a defined amount of tax. The tax relief for biofuels varies depending on the type of biofuel. The tax relief is only granted if the produced amount of biofuel is pure and not used to fulfil the biofuels quota.

Biofuels quota. The main means of support for renewable energy sources used in transport is a quota obligation. The mechanism obliges companies importing or producing petrol, gas or diesel fuels to ensure that biofuels make up a defined percentage of the company’s total annual sale of fuel as set out in the Immission Control Act. Obliged fuel suppliers may assign this obligation to other companies. From 2015, a greenhouse gas reduction quota will replace the biofuels quota.

Technologies

The tax regulation mechanism and the biofuels quota apply to biofuels only.

Statutory provisions

  • EnergieStG(Energiesteuergesetz - Energy Tax Act)
  • BiomasseV(Biomasseverordnung - Biomass Regulation) 
  • Biokraft-NachV(Biofraftstoff-Nachhaltigkeitsverordnung - Biofuel-Sustainability Regulation) 
  • BimSchG(Bundes-Immissionsschutzgesetz - BImSchG)

Germany

Further information