To ensure the competitiveness of agriculture in Germany, the tax relief on fuel for agricultural and forestry businesses („agricultural diesel“) is fully reintroduced from 1.1.2026. This amendment to the Energy Tax Act (Section 57) is regulated in Article 6 of the Act on the Abolition of the Cuxhaven Free Zone.
In order to avoid preferential treatment of fossil gas oils, the tax relief for agricultural and forestry businesses will also be extended to energy products that are equivalent to gas oil (e.g. HVO - hydrogenated vegetable oils).
Article 7 contains the amendment to the Energy Tax Implementation Ordinance (Section 103). The procedural regulations of the Energy Tax Implementing Ordinance have been editorially revised and reintroduced in the previous system.