Taxation of the energy price flat rate is constitutional

The fact that the energy price allowance was allocated by law to taxable income from employment is not objectionable under constitutional law.

Unsurprisingly, the Münster Fiscal Court has ruled that the energy price allowance paid to employees in 2022 is taxable income from employment. The court did not accept the plaintiff's argument that this is a subsidy from the state that has no causal link to the employment relationship: The legislator has allocated the energy price allowance to income from employment through a corresponding provision in the Income Tax Act. It is therefore no longer a question of a causal connection with the employee's own work performance. The court also sees no constitutional problems with the tax liability of the lump sum. In particular, it does not follow from the constitution that the state may only tax the income that can be earned on the labor market.