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14 janvier 2026
Publication series – 2 de 75 Publications
Electricity Tax Amendment 2025/2026: New rules for BESS, charging infrastructure and renewable energies
- Briefing
With the amendment to the Energy and Electricity Tax Act, which came into force on 23 December 2025, legislators are responding systematically for the first time to the long-changed realities of the energy transition. Until now, electrification, decentralised generation, storage technologies and new mobility concepts have been inadequately reflected in tax law. The aim of the reform is to stop tax uncertainties from slowing down investment and to create legal and planning certainty for modern energy applications.
This article focuses on the amendments to the Electricity Tax Act and the Electricity Tax Implementation Ordinance, which address three areas that are central to the future energy system: battery storage, charging infrastructure and renewable generation facilities.
Battery storage – a tax-recognised flexibility component
One of the most important changes concerns the tax treatment of electricity storage facilities. For the first time, the Electricity Tax Act defines storage facilities as technology-neutral and recognises the temporary storage of electricity as an independent process that does not constitute electricity consumption. This removes one of the biggest practical hurdles, namely the frequent double taxation of electricity during storage and retrieval.
In future, electricity that has already been taxed or was allowed to be withdrawn tax-free will not be subject to electricity tax again when it is converted back into electricity. This regulation applies regardless of whether it concerns battery storage, PtX applications or other forms of storage. For operators of co-location projects, charging parks with buffer storage or multifunctional storage facilities, this means a considerable gain in investment and operational security. Storage facilities are treated for tax purposes as they are systemically: infrastructure for flexibility and not end consumers.
Battery storage / renewable energies – exemption from utility status
Until now, operators of BESS or EE systems were often subject to obligations under electricity tax law, as they were classified as suppliers requiring a licence. With this amendment, the legislator aims to reduce the bureaucratic hurdles for such operators and exempt them (at least partially) from supplier obligations. For battery storage, this applies if the electricity from the battery storage is supplied exclusively at the location of the storage facility and without using the general electricity supply network, or if the electricity is only supplied to parties other than end consumers and the storage operator is not a supplier for other reasons.
For renewable energy operators, the supplier status now no longer applies to plants above 2 MW if they supply the electricity exclusively to so-called redistributors, i.e. to a direct marketer, another energy supply company or market the electricity directly via the exchange. At the same time, the licensing requirements for cross-deliveries within renewable energy parks no longer apply, so that electricity can flow between plant operators without additional tax administration costs.
Renewable energies – less restriction, more location logic
In addition to supplier status, the amendment aims to introduce further changes and simplifications for renewable energies. The previous general definition of electricity from renewable energy sources is being abandoned and replaced by a specific list of eligible energy sources in the respective tax exemption provisions. This is to prevent electricity tax definitions from unintentionally spilling over into other areas of law. In future, biomass, sewage gas and landfill gas will no longer be tax-exempt.
At the same time, the so-called plant grouping for renewable energy plants at different locations will be abolished. For tax assessment purposes, it will no longer be the plant network that is decisive, but the location of the individual generation plant. This will make it easier to operate wind and solar parks in particular.
Charging infrastructure – clear responsibility instead of tax grey areas
The amendment also provides fundamental clarification in electromobility. The newly introduced Section 5a of the Electricity Tax Act explicitly regulates the tax treatment of charging points for the first time. In future, the operator of the charging point will be decisive. This operator is considered the purchaser of the electricity and is therefore responsible for tax. Users of electric vehicles, on the other hand, will not become tax debtors or suppliers. Overall, this avoids the need to examine complex business models “within the charging station.”
The new regulation is particularly relevant for bidirectional charging. Electricity flowing back from the vehicle to the charging point does not establish supplier status or tax liability for the vehicle owner. If this electricity is consumed directly on site and without using the general electricity grid, no electricity tax is payable. The law thus creates legal certainty for the first time for V2B and V2X concepts as well as for charging infrastructures in depots and at commercial locations.
Outlook: modernisation with implementation tasks
The amendment to the Electricity Tax Act is an important step towards modernisation in practice. For the first time, it creates a tax framework that is compatible with decentralised, flexible and electrified energy systems. It opens up new economic opportunities for storage, renewable energy and charging infrastructure projects. However, the newly created opportunities can only be exploited if technical, contractual and tax structures are properly coordinated.
In this respect, implementation remains challenging in some areas, as complex measurement and demarcation issues, particularly in the case of multiple use of electricity, remain significant.
Dans cette série
Power Play: Renewable Energy Update
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Electricity Tax Amendment 2025/2026: New rules for BESS, charging infrastructure and renewable energies
14 janvier 2026
Battery storage systems in outdoor areas - current classification in accordance with § 35 BauGB
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HR compliance in the energy sector – customs authorities step up the fight against sham-employment
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2 décembre 2025
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Offshore wind in Germany: from market premiums to Contracts for Difference?
28 novembre 2025
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Energy Sharing under Section 42 of the German Energy Industry Act (EnWG)
26 novembre 2025
Bundestag Decides on the Privileging of Battery Storage Facilities in Outdoor Areas under § 35 (1) BauGB
12 novembre 2025
Industrial electricity price: Initial assessment and opportunities for companies
21 novembre 2025
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22 octobre 2025
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The Renewable Energy Expansion Acceleration Act – a boost for the energy transition in Austria?
23 septembre 2025
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18 septembre 2025
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Energy communities in Austria and the new Electricity Industry Act (ElWG)
15 septembre 2025
New amendment to the Energy Industry Act (EnWG) introduced in July and August 2025
8 septembre 2025
Clean Industrial Deal State Aid Framework (CISAF) – a new state aid framework for the green transformation of industry
8 septembre 2025
par Dr. Michael Brüggemann, Johannes Schaadt-Wambach, LL.M. (Prag)
Industrial electricity prices: initial assessment and opportunities for businesses
18 août 2025
par Johannes Schaadt-Wambach, LL.M. (Prag), Dr. Markus Böhme, LL.M. (Nottingham)
Regulatory Framework for Transmission System Operators in Germany
18 août 2025
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Court ruling on the effectiveness of availability guarantees for wind turbines
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New Legal Framework for the Commercial Use of Carbon Capture and Storage (CCS) and Carbon Capture and Utilisation (CCU)
11 juillet 2025
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Are offshore wind converter platforms a bottleneck in the energy transition? New German government wants to create production capacities at German shipyards
17 juin 2025
par plusieurs auteurs
Speeding up the energy transition - the new German government’s plans for gas and steam power plants and its quest for the right technology for renewable energy
8 mai 2025
par plusieurs auteurs
Update - Change of government opens the door to carbon capture and storage and carbon capture and utilisation
17 avril 2025
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The special fund for infrastructure and climate protection - what is next?
10 avril 2025
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10 avril 2025
The role of heat probes in the energy transition: Authorisation procedures and potential
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CJEU judgement on customer installations in accordance with Section 3 No. 24a Law on the Energy Industry EnWG
26 mars 2025
par Dr. Markus Böhme, LL.M. (Nottingham), Dr. Christian Ertel
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26 février 2025
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Waste heat from data centres - new reporting obligations under the EnEfG
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11 décembre 2024
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Decision day: Grid fee exemption in customer systems and energy price brake put to the test
28 novembre 2024
par Dr. Christian Ertel, Dr. Markus Böhme, LL.M. (Nottingham)
BGH: Balance sheet allocation of electricity withdrawals at higher voltage levels in the event of supplier failure - recommended action for grid operators
11 novembre 2024
Hydrogen core network - The Federal Network Agency’s strategy for the energy transition
11 novembre 2024
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Amendment to the Energy Industry Act: changes for energy supply companies and grid and system operators
18 septembre 2024
par Dr. Christian Ertel, Dr. Markus Böhme, LL.M. (Nottingham)
Standard Essential Patents: A new challenge for the IoT and smart meter world
10 septembre 2024
Land acquisition and data protection: The importance of the GDPR when project developers request owner data
18 juillet 2024
par Dr. Patrick Vincent Zurheide, LL.M. (Aberdeen), Dr. Julia Wulff
Municipalities to share profit in wind turbines and ground-mounted photovoltaic systems
11 juillet 2024
par plusieurs auteurs
Solar Package I - Overview of Changes to Ground-Mounted and Building-Mounted PV Systems
27 mai 2024
Mandatory special charge for open space photovoltaic systems in Brandenburg
21 février 2024
par plusieurs auteurs
A new era for wind energy investments in Hungary
Power Play: Renewable Energy Update
26 janvier 2024
Updating the National Hydrogen Strategy
6 novembre 2023
par Dr. Niels L. Lange, LL.M. (Stellenbosch), Dr. Janina Pochhammer
The new CO2 border adjustment mechanism (Carbon Border Adjustment Mechanism - “CBAM”) - first statutory reporting obligations set for January 2024
Power Play: Renewable Energy Update
3 novembre 2023
New IT security requirements for the energy sector
Power Play: Renewable Energy Update
1 septembre 2023
par Dr. Paul Voigt, Lic. en Derecho, CIPP/E, Alexander Schmalenberger, LL.B.
Does monument protection hinder the expansion of renewable energies?
Power Play: Renewable Energy Update
16 août 2023
The amending law to strengthen digitisation in the urban land use planning process and the further expansion of renewable energies
Power Play: Renewable Energy Update
6 juillet 2023
Challenges for data center operators - The federal government’s draft bill for an energy efficiency act
Power Play: Renewable Energy Update
12 avril 2023
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The Energy Charter Treaty in the Light of the Electricity Price Brake: An opportunity for investors to litigate?
27 janvier 2023
Ordinance for Determining Critical Infrastructures (KritisV): Renewable energy plants as critical infrastructure and requirements for IT protection
Power Play: Renewable Energy Update
12 juillet 2022
par Dr. Paul Voigt, Lic. en Derecho, CIPP/E, Dr. Markus Böhme, LL.M. (Nottingham)
Liquefied Natural Gas Projects in Germany: The LNG Acceleration Act
Q&A series: Energy & Infrastructure
10 juin 2022
Participation of local municipalities in the context of wind and photovoltaic projects
Power Play: Renewable Energy Update
5 mai 2022
Renewable Energy Wrap-Up – France
Power Play: Renewable Energy Update
27 avril 2022
Renewable Energy Wrap-Up - United Kingdom
Power Play: Renewable Energy Update
15 mars 2022
Building energy performance: the revised Energy Performance of Buildings Directive
Power Play: Renewable Energy Update
14 février 2022
Fit for 55 – Hydrogen and the Reform of the European Gas Market
Power Play: Renewable Energy Update
11 janvier 2022
Renewable Energy Wrap-Up – Netherlands
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2 décembre 2021
Renewable Energy Wrap-Up – Poland
Power Play: Renewable Energy Update
21 septembre 2021
par Olav Nemling
Renewable Energy Wrap-Up – Austria
Power Play: Renewable Energy Update
18 août 2021
Renewable Energy Wrap-Up - Germany
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12 juillet 2021
par Carsten Bartholl
Floating Foundations for Offshore Wind Farms
Power Play: Renewable Energy Update
8 juin 2021
Species protection exemption: Significance for wind energy
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25 mai 2021
Power-to-Hydrogen
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6 avril 2021
Focus PV – Floating Solar and Agrivoltaics
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23 mars 2021
Related Insights
Battery storage systems in outdoor areas - current classification in accordance with § 35 BauGB
Bundestag Decides on the Privileging of Battery Storage Facilities in Outdoor Areas under § 35 (1) BauGB
CJEU judgement on customer installations in accordance with Section 3 No. 24a Law on the Energy Industry EnWG
par Dr. Markus Böhme, LL.M. (Nottingham) et Dr. Christian Ertel