The flat-rate energy price (EPP) of 300 euros is flushed into most people’s accounts with their pay slips in September. Well, wage tax is due, mini-jobbers have to actively approach their employer and pensioners are allowed to twist themselves halfway to get to it. But in the current situation, every euro is right to brace yourself against rising energy prices.
But while some have to struggle to get the EPP, in some constellations it can even happen that the EPP is paid out twice. But you can’t do it twice.
In principle, each eligible person is only entitled to one EPP. But there are certainly situations in which claims arise practically twice. For example, someone who is employed and also works as a freelancer or runs a business can get into such a situation.
From a tax point of view, in addition to income from non-self-employed work, you have also received income according to Section 15 of the Income Tax Act (commercial enterprise) or Section 18 of the Income Tax Act (self-employed work). The same applies to income from Section 13 of the Income Tax Act (agriculture and forestry).
It may then happen that you get the EPP from your employer with your payslip and also an automatic reduction of tax prepayments. In these cases, the tax office should correct the double payment of the EPP with the 2022 income tax assessment. It is then important to take a closer look at the tax assessment notice. If in doubt, ask your responsible tax office directly.
But what is the situation with spouses or life partners? Is there a double EPP in these cases? Yes, that can be, because the EPP is not related to households. It is granted once to each beneficiary.
In the case of joint assessment, both partners receive a combined income tax or advance payment notice. If both persons are entitled to the EPP, they will both receive this if the employer has not already paid out the EPP. On the other hand, if only one partner is entitled to the EPP, it is only granted once, even in the case of joint filing.
