Special equalization scheme

Companies whose EEG levies limited under the special equalization scheme in accordance with the German Renewable Energy Sources Act (EEG) Sections 63 - 69 or Section 103 EEG must take the following points into account when processing and reporting data for offtake points from the perspective of the transmission system operators (TSOs):

Special equalization scheme

The "special equalization scheme" aims to relieve certain electricity cost-intensive ("privileged") companies, railroads, transport companies and shore power systems from paying the full EEG levy in order to maintain their international competitiveness. In order to ensure competitiveness, reduce emissions or support the development of new technologies, among other things, this option is also available for hydrogen-producing companies, railroads, e-buses in scheduled services or shore power systems for seagoing vessels.

Impact on the KWKG and ON levy

In the calendar years in which the EEG levy for electricity cost-intensive companies is capped in accordance with Section 63 No. 1 or Section 63 No. 1a in conjunction with Section 64 or Section 64a EEG, the KWKG and ON levies are also capped in accordance with (Section 17f (5) EnWG in conjunction with) Section 26 KWKG. In these cases, the amount of the KWKG or ON levy is determined by applying § 64 Para. 2 or § 64a Para. 2 EEG accordingly with the provisos that

  1. the reference value in § 64 Para. 2 No. 2 or § 64a Para. 2 S. 2 EEG is the KWKG or ON levy and
  2. in deviation from § 64 Para. 2 No. 4 or § 64a Para. 2 Sentence 4 EEG, the limitation is only applied to the extent that the KWKG/ON levy to be paid by the electricity cost-intensive company for the electricity share above 1 GWh does not fall below the value of 0.03 ct/kWh.

Operational processing is analogous to the EEG levy.

Electricity share up to 1 GWh (deductible)

The EEG levy for the electricity share up to 1 GWh is not capped for a company's offtake points that are capped in accordance with Section 64 (2) EEG (until 2018 in conjunction with Section 103 (3) EEG if applicable) or Section 103 (4) EEG. The deductible in the limitation year must be paid first. A pro rata reduction of this deductible over months (e.g. in the event of insolvency) is not permitted.

Deviating from this, the deductible does not apply to a company's purchase points that are limited in accordance with Section 64a (2) EEG.

Allocation of the pro rata company-related gross value added threshold (CAP) to the individual points of sale of a company

In all BAFA notifications of a company for which the EEG levy is capped at the purchase points in accordance with Section 64 (2) EEG (until 2018, possibly in conjunction with Section 103 (3) EEG) or Section 64a (2) EEG, the EEG levy is capped at 15% or 20% in the sum of all capped purchase points for the electricity share above 1 GWh for each company.  

If the company has more than one offtake point capped in accordance with § 64 Para. 2 or § 64a Para. 2 EEG, the sum must be allocated by the company itself and on its own responsibility to the offtake points benefiting in accordance with § 64 Para. 2 or § 64a Para. 2 EEG.

The TSOs concerned must be informed of this allocation in full. The TSOs understand this "full" information to mean that the company must inform the TSOs concerned about all privileged offtake points including CAP allocation, irrespective of the allocation to the control area.

The CAP amount contained in the BAFA notice is also valid for the KWKG and ON levy. The allocation to the privileged offtake points must therefore also be made for the KWKG and ON levy. The allocation does not necessarily have to be the same as for the EEG levy, but the requirements below must also be observed.

However, when allocating the levy, a number of requirements must be observed that result from the BAFA decision and that apply to both the EEG and the KWKG and ON levy:

  • The sum of the acceptance point-related CAPs must correspond to the company CAP from the BAFA notifications.
  • As the amount of the EEG levy is limited to the CAP for all limited purchase points, it is not permissible to divide the CAP between the parts of the company in such a way that some parts of the company exceed the CAP and therefore do not have to pay any EEG levy (Section 64 para. 2 no. 3 or Section 64a para. 2 sentence 3 EEG) or only have to pay the minimum levy (§ 64 para. 2 no. 4 or § 64a para. 2 sentence 4 EEG), while at the same time the CAP is allocated to other parts of the company or only completely allocated to a single company that does not exhaust this CAP with its electricity volume. In this case, contrary to the BAFA decision, the EEG levy would already be reduced in accordance with section 64(2) no. 3 or no. 4 or section 64a(2) sentence 3 or 4 EEG (letters c and d), although the condition in letter b has not yet been met company-wide. In general, the company must allocate the CAP to its business units in such a way that the CAP is either exceeded by all business units or by none of them.
  • During the year, the privileged company can make an estimate and, if necessary, adjust it during the year, but a final determination and thus also a review by the TSO is only possible as part of the annual reporting/testing.
  • The case of the maximum levy ("doubling rule" according to Section 103 (3) EEG until the end of 2018) represents a special feature and at the same time a difficulty. In the case of an offtake point where the maximum levy (letter e) applies, only the portion of the EEG levy that is higher than the deductible may be offset against the CAP. Example: 4 GWh with a maximum levy of 1 ct/kWh results in an EEG levy of EUR 40,000.
  • However, the deductible is EUR 68,800 (for 2017). In this case, no CAP may be allocated to this collection point.
  • However, if the electricity consumption amounted to 10 GWh, the EEG levy would amount to EUR 100,000 and the company would have to allocate between EUR 0 and EUR 31,200 to this point of purchase.

Notification of the supplying electricity supply company/companies by the BesAR company

Companies subject to the special equalization scheme (BesAR) must notify the responsible transmission system operator(s) by 31 May 2021 in accordance with Section 60a sentence 4 EEG 2021 of all electricity supply companies that supplied them in the previous year. The notification must be made electronically via the reporting channels/portals specified by the TSOs.