Since 2013, “peak balancing” on the power and energy tax (Section 10 Electricity Tax Law, Section 54 Energy Tax Law) is only granted if companies provide something in return. Thus applying companies must produce an “alternative system” or an energy or environmental management system (ISO 50001 or EMAS). In addition, the entire manufacturing industry in Germany must bring about a reduction in energy intensity. The average energy intensity of the years 2007 to 2012 will be used as the base value.
For 2015, it was necessary to reduce the energy intensity by 3.9% on the base value. As the evaluations of the “Rheinisch-Westfalischen Institute für Wirtschaftsforschung” (Institute for Economic Research) have now shown, there was in the manufacturing industries a reduction in energy intensity of 10.8% compared to the base value in Germany in 2015. The Federal German Cabinet has therefore confirmed that the target value has been reached and peak balancing can still be granted (source: BMF 2017)