The Federal Ministry of Economics and Technology has sent out a draft “Ordinance on Systems Improving Energy Efficiency in Connection with Tax Relief from the Energy Tax Act (EnergieStG) and Electricity Tax Act (StromStG) in Special Cases” (SpaEfV) to trade associations. They are asked to comment until 21 June 2013.
The ordinance shall further specify requirements for obtaining tax breaks under said laws. Following amendments of the StromStG and the EnergieStG in December 2012, tax breaks (so-called peak compensation payments (Spitzenausgleich)) will only be granted to companies in special cases and if applicants operate energy management systems in accordance with DIN EN ISO 50001 or the company is a registered organisation with the Community eco-management and audit scheme (EMAS) pursuant to Article 13 Regulation EC 1221/2009. Certain exemptions for small and middle-sized companies apply.
The draft ordinance regulates how evidence can be provided of energy management systems in line with DIN EN ISO 50001, of an eco-mangement and audit scheme pursuant to EMAS, as well of alternative systems for improving the energy-efficiency in small and middle-sized companies. Besides the draft sets out the requirements for furnishing proof for a transitional period.
Source: Federal Ministry of Economics and Technology