The gas levy is coming. However, there is still controversy about their taxation. As economist Stefan Bach from the German Institute for Economics calculates exclusively for FOCUS online, VAT would bring billions to the state.
From October 1st, many consumers in Germany will be faced with a fait accompli: From then on, they will have to pay a levy of 1.5 to 5 cents per kilowatt hour on top of the already high gas prices. The surcharge is intended to protect gas importers, who currently have to replace cheaper Russian gas with more expensive gas supplies from other countries, from the risk of insolvency. So far, however, it is unclear whether the allocation will have to be additionally taxed.
If 19 percent VAT were incurred on a gas levy of 5 cents per kilowatt hour, the state could generate additional tax revenue of around 2.6 billion euros. This is the conclusion reached by the economist Stefan Bach with a research focus on tax policy from the “German Institute for Economics” (DIW) in Berlin.
The basis for his calculation is an estimated total gas consumption of 445,000 terawatt hours for the period 2022/2023, as shown in the energy accounts of the Federal Statistical Office, as well as the current tax estimate of the Federal Ministry of Finance. According to the data, 234,000 terawatt hours are accounted for by private households, 38,000 terawatt hours by the state and the remaining 173,000 terawatt hours by small and large consumers from the economy.
The sum of 2.6 billion euros was calculated conservatively. Due to the war in Ukraine and some uncertainties regarding gas consumption and supply, Bach has adjusted his estimate downwards by ten percent.
The VAT on the gas surcharge is currently highly controversial not only among consumers, but also in politics. Economics Minister Robert Habeck (Greens) has asked his cabinet colleague Christian Lindner (FDP) to push for a legal solution that exempts the levy from VAT.
The Ministry of Finance states that they do not want to tax the surcharge, but are bound by European law. The current design of the gas levy by the Ministry of Economic Affairs means that its taxation is required under European law.
