IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
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Inception date: 01 Jan 2011 | Removal date: open ended
Still in force

Tax or social insurance relief

On 1 January 2011, the German government amended its energy taxation law to include a tax relief for industrial gas producers.
Producers of industrial gases will be exempt from the electricity tax if at least 50% of their electricity costs relate to the production of the gases.
The annual budget of the scheme was planned at 15 million EUR. According to the 23rd subsidy report by the Finance Ministry, the goal of the scheme is to "secure and improve the competitiveness of the industrial gas producers" (own translation, p.214).
A state measure in the GTA database is assessed solely in terms of the extent to which its implementation affects the extent of discrimination against foreign commercial interests. On this metric, the state aid proposed here is discriminatory.
 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

342 Basic inorganic chemicals n.e.c.
2804 Hydrogen, rare gases and other nonmetals.
280410 Hydrogen
280421 Argon
280429 Other
280430 Nitrogen
280440 Oxygen
280450 Boron; tellurium
280461 Containing by weight not less than 99.99 % of silicon
280469 Other
280470 Phosphorus
280490 Selenium

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