Energy & Consumption Tax

Excise duties are taxes that are imposed on the consumption or use of certain goods and services. Representing a share of over 13% of overall tax revenue in Germany, they represent an important contribution to the national budget. Here at WTS, we are here to help you with your energy and electricity taxes. In order to take better advantage of the increased efficiency and savings potential on offer, we at WTS are at your service to answer any questions you may have regarding excise law. We can also advise on energy law issues, such as strategies to reduce levies based on the German Renewable Energy Act (EEG) and network charges, or optimising your electricity costs using load management. We also offer advice on environmental law. We guarantee an advisory service tailor-made for your company’s situation.

We advise:

  • The oil industry, refineries, and oil trading and chemical trading companies
  • Manufacturing companies (particularly in the chemical and pharmaceutical industry, metal production and processing, and the building materials industry)
  • Utilities, electricity producers and electricity trading companies
  • Industrial power plant operators
  •  The waste management industry

Overview of range of services (please click to enlarge)

Ongoing compliance advice
Integration of special topics

Legal advisory services Energy law


Services Energy & Consumption Tax

  • Addressing your company’s major energy and electricity tax issues (refusal by the main customs office to grant tax relief, de-recognition of your energy status, subsequent taxation of secondary fuels, etc.)
  • Carrying out an energy and electricity tax check for the systematic identification of all tax relief and exemptions
  • Advice on optimising the energy and electricity tax burden of companies (restructurings, outsourcing of individual parts of company operations, use of renewable energy, etc.)
  • Advice and support during assessments by the main customs offices
  • Representing the interests of companies during court proceedings up to the level of the European Court of Justice
  • Development of operational guidelines for the procurement, use and allocation of fuel products
  • Assistance during the introduction of the “EMCS” IT procedure (accompanying administrative document in electronic form)
  • Provision of in-house training for company employees responsible for energy and electricity tax-related matters


  • Filing of applications for permission to acquire electricity that is subject to tax privileges
  • Filing of applications in respect of the description of a company’s economic activity (energy status)
  • Filing of applications for provisional tax rebates and annual returns, with plausibility checks
  • Filing of applications for admission as a legitimate recipient of fuel products from abroad
  • Filing of applications for admission as an agent for tax purposes pursuant to Section 214 of the German Tax Code (Abgabenordnung, AO)


  • Application by a company for permission for the tax-free use of spirits
  • Review of the procurement of spirits and other alcoholic beverages and liquids from abroad
  • Review of the use of spirits in production processes
  • Review of the delivery of spirits and other alcoholic beverages and liquids to foreign purchasers


Should you have questions our partner is happy to assist:

Dr. Karen Möhlenkamp

Tel.: +49 211 200 50-817

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