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Apply for exemption from energy tax for agricultural and forestry companies

The energy tax is an excise duty levied on coal, gas and oil and other energy products, among others. The energy tax is a self-assessment tax. This means that anyone who has to pay the tax must submit a tax return to the responsible main customs office and calculate the energy tax themselves. You must also calculate any tax relief yourself.

As an agricultural and forestry company, you can have part of the already paid energy tax on gas oil, vegetable oil or biodiesel reimbursed or remunerated.

A prerequisite for tax relief is, among other things, that you use the fuels for which you want to claim tax relief as part of your daily work in agriculture and forestry, for example by using agricultural tractors or other machinery and vehicles that are needed in agriculture and forestry.

The following relief rates apply to this so-called agricultural diesel remuneration:

  • Gas oil: EUR 0.21480 per litre
  • Vegetable oil: EUR 0.45000 per litre
  • Biodiesel: EUR 0,45033 per litre

There are two limitations to gas oil:

  • Establishments carrying out agricultural and forestry work for other establishments do not receive tax relief for gas oil.
  • Beekeeping companies can receive tax relief for a maximum of 15 litres of gas oil per bee colony.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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