Special equalization scheme from output year 2024

Application

Applications for the privileged levies under the EnFG are submitted via the Federal Office of Economics and Export Control (BAFA). The BAFA provides a special portal for this purpose, via which the application must be submitted by June 30 for the following limitation year. You can find more information here (in German): BAFA - Besondere Ausgleichsregelung.

Settlement and accounting during the year

If a company has submitted an application to limit the levies in accordance with Section 29 et seq. EnFG, the TSOs are responsible for processing and settling the levies (Section 12 (2) EnFG). It is irrelevant whether the decision has been issued, rejected or not yet decided. Billing by the electricity supplier or connection grid operator may no longer take place for the limitation year. The connection grid operator has already been informed of this by the TSO.
However, the StromNEV levy/surcharge for special grid usage is not affected by this and must continue to be billed by the connection grid operator or electricity supplier.

The forecast values submitted to the BAFA in accordance with Section 16 (3) EnFG form the basis for invoicing by the TSOs during the year. The legislator does not provide for forecast adjustments. It should therefore be noted that the forecasts for forwarding to third parties must not include any quantities from companies that have themselves submitted an application to BAFA.

If a limitation notice is issued, the amount of the privileged KWKG levy or offshore grid levy is determined by applying the limitation pursuant to Section 31 or Section 67 (2) EnFG accordingly. In order for the TSOs to apply the privileged treatment, the companies must immediately fulfill their notification obligations to the TSOs in accordance with Section 52 (1) No. 2 (no company in difficulty) and No. 3 (no claims for repayment). This information may be requested by the TSOs via the corresponding portal. Please note that failure to comply with the notification obligations pursuant to Section 52(1) EnFG or failure to do so in good time will result in a loss of privilege pursuant to Section 53(1) No. 1 or 2 EnFG.

Electricity share up to 1 GWh (deductible)

The KWKG levy and offshore grid levy for the electricity share up to 1 GWh are not capped for a company's offtake points that are capped in accordance with Section 31 No. 1 EnFG or Section 67 (2) EnFG. The deductible in the limitation year must be paid first. A pro rata reduction of this deductible over months (e.g. in the event of insolvency) is not permitted.
Notwithstanding this, the deductible does not apply to a company's consumption points that are limited in accordance with Section 36 EnFG (hydrogen in electricity cost-intensive companies).

Allocation of the pro rata company-related gross value added limit (maximum amount/CAP) to the individual supply points of a company

If the extended procedure was applied for and approved when the application was submitted, the privileged 15%, 25% etc. CHP surcharge and offshore grid surcharge at the off-take points privileged under § 31, § 36 or § 67 Para. 2 EnFG is limited to the sum of all limited off-take points for the electricity share above 1 GWh for each company (= maximum amount/CAP). When applying for and obtaining approval for the simplified procedure, there is no cap on a company-wide maximum amount.

If the company has more than one limited offtake point, the maximum amount must be allocated to the beneficiary offtake points by the company itself and on its own responsibility.

The TSOs concerned must be informed of this allocation in full.

In accordance with the legal opinion of the BAFA and the BNetzA, the CAP amount contained in the BAFA notice is considered cumulatively for the KWKG levy and the offshore grid levy.

However, when allocating this amount, a number of requirements must be observed that result from the BAFA
and apply to the levies under the EnFG (currently the KWKG levy and offshore grid levy):

• The sum of the off-take point-related CAPs must correspond to the company CAP from the BAFA notifications.
• As the amount of the surcharges under the EnFG is limited to the company CAP in the sum of all limited offtake points, it is not permissible to divide the CAP among the parts of the company in such a way that some parts of the company exceed the CAP and therefore do not have to pay the KWKG surcharge and offshore grid surcharge or only the minimum surcharge, while at the same time the CAP is divided among other parts of the company or only completely allocated to a single part of the company that does not exhaust this CAP with its electricity volume. In these cases, contrary to the BAFA decision, the levy would already be reduced in accordance with section 31 no. 2 or no. 3 EnFG, even though the previous condition of the limitation notice has not yet been fulfilled company-wide. In general, the company must allocate the CAP to its business units in such a way that the CAP is either exceeded by all business units or by none of them.
• During the year, the privileged company can estimate the CAP allocation and, if necessary, adjust it during the year. However, a final determination and thus also a review by the TSO is only possible as part of the annual reporting/testing.
  
  

Minimum levy

In accordance with the legal opinion of the BAFA and the BNetzA, the minimum levy pursuant to Section 31 No. 4 EnFG is also considered cumulatively. For this reason, the minimum levy is allocated to the EnFG levies in proportion to the respective amount of the levies in the limitation year. The minimum levy is only settled if the levies paid exceed 1 GWh and fall below the minimum levy rate. An overview of the minimum levies under the EnFG for the years from 2024 can be found under Downloads (see below).

Annual report

Companies that are subject to the BesAR or have submitted an application for privileged levies under the EnFG and have been billed by the TSOs during the year must notify the responsible TSO(s) of the actual quantities or forwarded quantities for each of their take-off points by 31 May of the following year in accordance with Section 52 (2) EnFG. The report must be submitted electronically via the reporting channels/portals specified by the respective TSO. To determine the quantities, please refer to the information on the TSOs' common basic understanding of measurement and estimation.

Furthermore, the TSOs require an auditor's certificate in accordance with Section 55 (1) sentence 2 EnFG if the amount of electricity consumed in the limitation year is greater than 1 GWh. This certificate must also be submitted to the responsible TSO(s) by 31.05. of the following year. Please note that, in accordance with Section 53 (1) No. 3 EnFG, failure to comply with the notification obligations under Section 52 (2) EnFG or failure to do so in good time will result in the permanent loss of the privilege.