ANNOUNCEMENT 01 Jan 2011

In January 2011, the government of Germany announced a targeted tax change.

NUMBER OF INTERVENTIONS

1

  • 1 harmful
  • 0 neutral
  • 0 liberalising
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 SECTORS