The German government has announced that the energy tax on diesel and petrol will be reduced - for a limited period of two months - by approx. 17 cents gross per liter. In fact, however, the energy tax rates for diesel and petrol will only be reduced by 14.04 cents per liter. As the energy tax is included in the price of petrol, it automatically increases the assessment basis for VAT. If the energy tax is reduced by 14.04 cents, the VAT (rounded up) is reduced by 2.67 cents. This is therefore not a de facto energy tax reduction of around 17 cents per liter.
The fact is that the energy tax rates for fuels (diesel and petrol) will be raised from 1.5.2026 until 30.6.2026 are to fall. The tax rates will also be reduced for fuels that are taxed in the same way as diesel and petrol (known as equivalent fuels). The energy tax rates for diesel and petrol will therefore be reduced by 14.04 cents per liter for a limited period of two months. The lower energy tax rates will also reduce the proportion of VAT in the filling station price. As a result, the tax reduction adds up to around 17 cents per liter. Conclusion: For companies that are entitled to deduct input tax, the final relief is reduced to just 14.04 cents.
Justification of the Federal Government: The energy tax on fuels will be temporarily reduced because fuel prices have risen sharply since February 28, 2026 due to the current crisis. Therefore, part of this increase and thus the burden on citizens and the economy, especially in the skilled trades and logistics sector, is to be cushioned by a reduction in the energy tax on diesel and petrol. Nevertheless, events on the global markets cannot be fully or permanently offset by government measures. For the future, it is therefore all the more important to reduce dependency on fossil fuels by expanding renewable energies and accelerating the switch to e-mobility.
Time of the reduction: Legislation is needed to reduce the energy tax rates for diesel and petrol. This requires a certain lead time. In addition, the reduction should be low in bureaucracy and therefore take place at the beginning of a calendar month. The energy tax is merely a price component of the fuel price. It is therefore up to the fuel suppliers to pass on the lower tax burden to the end customer.
Tax concessions for companies under energy tax law: Tax concessions for companies under energy tax law will remain in place as long as the European minimum tax rates are complied with. The corresponding application forms will be adapted in a timely manner.