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Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure DE-2022-47/3053 – measures in Germany

Additional measures to unburden companies

Weitere Maßnahmen für Unternehmen

Country Germany , applies nationwide
Time period Temporary, 14 November 2022 – 31 December 2023
Context War in Ukraine, Cost of Living Crisis
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Sandra Vogel (IW)
Measure added 14 February 2023 (updated 20 March 2023)

Background information

Due to the rising inflation resulting from the ongoing Russian war in Ukraine, the federal government has adopted three relief packages during 2022. The first two relief packages stem from the first half of 2022. The third package from autumn 2022. All three packages are worth €95 billion. In addition, the federal government created a fund worth €200 billion to cushion the rising energy prices. Against this background, the federal government has also decided to use some additional measures to help companies with the rising inflation.

Content of measure

The federal government decided to introduce or continue using several tax reduction measures to unburden companies greatly affected by high energy prices.

To avoid that companies have to file for bankruptcy due to the rising inflation, the insolvency procedure was changed: the forecast period for the over-indebtedness test of affected companies was shortened from 12 to 4 months. In detail, this means that companies do not have to file for bankruptcy if their survival is sufficiently assured for a minimum of four months.

To ensure international competitiveness of energy-intensive German companies in manufacturing, these firms can apply to be compensated for the high energy and electricity taxes until the end of 2023. Companies applying for the compensation need to ensure that they implement energy saving measures at the establishment level.

Finally, to help business in the catering and restaurant sector, the federal government decided to prolong the lower sales tax on meal until the end of 2023. The reduced sales tax amounts to 7% instead of 19% and was introduced at the beginning of the COVID-19 pandemic.

Use of measure

When presenting the draft law, it was estimated that around 9,000 companies could profit from the energy and electricity compensation with a total amount of €1.7 billion. No data on the other measures yet.

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
Does not apply to citizens

Actors and funding

Actors Funding
National government
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Consulted Consulted
Form Direct consultation outside a formal body Direct consultation outside a formal body

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: Peak or cross-sectoral level


It is custom to ask for social partner positions on draft legislation or any major legislative changes in Germany.

Views and reactions

The Federation of German Industries (BDI) criticised the the prolongation of the energy and electricity tax compensation for energy-intensive companies by another year as too short. In addition, the BDI stated that an overall reduction of the electricity was needed to safeguard German companies.



Eurofound (2023), Additional measures to unburden companies, measure DE-2022-47/3053 (measures in Germany), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.