The German government had introduced measures to ease the burden of rising energy prices. One of these is the Energy Price Allowance (EPP). Here, you'll find out who was eligible and how much it was.
š Quick & Easy
- The EPP was a one-time payment of ā¬200 (for students) or ā¬300 (for other eligible individuals).
- It was usually taxable ā except for mini-jobbers and students.
- The payment was made via employers, pension offices, or through the tax return.
- No separate entry in the tax return was required.
- The EPP was included in the Taxfix app calculation ā but not shown separately.
š Your Guide
- Who is eligible for the EPP?
- How much is the allowance?
- Do I have to pay tax on the EPP?
- How is the payment made?
- Do I have to declare the EPP in the tax return?
- Is the EPP included in the Taxfix app calculation?
Who is eligible for the EPP?
The following individuals are eligible for the Energy Price Allowance:
- People with income from agriculture and forestry, business operations, self-employment, or employment in 2022 ā including mini-jobbers, trainers, caregivers, and volunteers in the Federal or Youth Voluntary Service.
- Pensioners who received a statutory pension or retirement benefits as of 1 December 2022.
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Students and vocational trainees who were enrolled at a university or vocational school in Germany as of 1 December 2022.
How much is the allowance?
- Students: ā¬200 (tax-free)
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All other eligible individuals: ā¬300 (taxable, depending on your tax rate)
Do I have to pay tax on the EPP?
- Yes, in most cases the allowance is taxable.
- Exception: Mini-jobbers and students receive the EPP tax-free.
-
For pensioners, taxation occurs within the tax return.
How is the payment made?
- Employees: Received the ā¬300 EPP automatically in September 2022 through their employer ā a retroactive application is not possible (indicated by the capital letter āEā on the 2022 income tax certificate).
- Pensioners: Received the ā¬300 EPP automatically in December 2022 through the pension office (or January 2023 if the pension started at the end of December) ā a later application is not provided for.
- Students: The application for the tax-free ā¬200 EPP was only possible until 2 October 2023.
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Other individuals: Self-employed persons and other eligible groups could receive the ā¬300 EPP through the 2022 tax return ā a separate application is no longer possible.
Do I have to declare the EPP in the tax return?
- Employees and pensioners: No. The EPP is already included in the income tax certificate or pension statement.
- Students: No. The tax-free EPP does not need to be declared in the 2023 tax return.
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Other individuals: No. It is automatically considered when submitting the 2022 tax return.
Is the EPP included in the Taxfix app calculation?
- Yes, the EPP is included in the calculation but not shown separately.
- If you already received it in 2022, it's part of your salary or pension.
- If you claim it through the tax return, the tax office will automatically include it and it will be reflected in the calculation.
ā¹ļø Certain tax situations are currently not supported by the Taxfix app ā including income from agriculture and forestry, self-employment, business operations, and civil service pensions. For more information, visit the website of the Federal Ministry of Finance.
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Still have questions?
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