Factsheet for measure
DE-2022-47/3053
–
Updated
– measures in Germany
Additional measures to unburden companies
Weitere Maßnahmen für Unternehmen
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.
Updates
The following updates to this measure have been made after it came into effect.
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01 January 2024
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The additional measures introduced by the federal government to unburden companies have ended by the end of 2023 at the latest.
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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
Actors and funding
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Actors
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Funding
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National government
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National funds
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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Consulted
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Consulted
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Form
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Direct consultation outside a formal body
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Direct consultation outside a formal body
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Social partners' role in the
implementation, monitoring and assessment phase:
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No involvement
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Main level of involvement: Peak or cross-sectoral level
Involvement
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.
Sources
