Assertion of the energy price allowance not with the employer

Employees may not claim an unpaid energy price allowance from their employer, but must claim it by submitting a tax return to the tax office for 2022.

An energy price allowance not paid out by the employer is not to be claimed by the employee from the employer, but as part of the assessment procedure for 2022 by submitting an income tax return. Following a similar ruling by a tax court, the Federal Fiscal Court has now confirmed that employees must generally contact their tax office and submit a tax return if their employer does not pay them the flat-rate energy allowance. Only if the tax office is also reluctant can the lump sum be claimed before the tax court.