The German government has detailed the threshold for manufacturing businesses eligible to benefit from planned reductions in electricity tax. According to a spokesperson for the Federal Ministry of Finance, the tax relief will apply to the entirety of a company’s operational electricity consumption, irrespective of size or energy intensity.
Eligibility hinges on surpassing a consumption level of 12.5 megawatt-hours or an annual electricity tax liability of at least €250. Officials emphasized that this relatively low threshold is designed to encompass a broad spectrum of businesses, including small and medium-sized enterprises (SMEs).
Government spokesman Stefan Kornelius further explained that the measures are expected to positively impact a diverse range of operations, including bakeries, butcher shops, trades, construction and water management. Preliminary estimates suggest that approximately 600,000 businesses could potentially benefit from the revised policy.