Energy Cost Compensation Act 2022

Production companies that are entitled to energy tax compensation not only in the previous compensation period but also in the following compensation period (calendar or business year) can apply for an advance compensation of 25%. This advance refund is to be granted if an energy tax refund has already been carried out for the previous refund period. In addition, the application may be submitted together with the application for the energy tax rebate for the previous calendar year (business year).

The new regulation is to be applied for the first time to applications for advance compensation for 2022. The increased advance refund may be claimed for periods between 2022 and, for the last time, 2023.

Energy cost compensation for households

The National Council also decided to grant a one-off energy cost allowance to households in the form of a €150 voucher, which is exempt from income tax and other charges and is not offset against current welfare payments. The voucher is to reduce the amount payable from the next electricity bill and is to apply to primary residences but not to secondary residences.

The relevant date for assessing the existence of a household is 15.3.2022. The prerequisite is that the income of the persons belonging to the household does not exceed certain maximum limits. The limit is € 55,000 for a single-person household and € 110,000 for a multi-person household in a calendar year.