#52026PC0244Germany’s reduced tax rate for shore-side electricity in ports
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This proposal would let Germany keep applying a reduced electricity tax rate to shore-side electricity supplied directly to commercial vessels while they are berthed in ports. The reduced rate would be EUR 0.50 per MWh and would run from 1 January 2026 to 31 December 2029. The practical goal is to make it cheaper for ships to plug into port electricity instead of running onboard engines to generate power. Port operators, shipping companies, fishing operators and other commercial vessel users could benefit, while port cities may see lower air pollution and less noise.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Authorises Germany to continue a reduced electricity tax rate for shore-side power supplied to commercial vessels in port
- Sets the reduced rate at EUR 0.50 per MWh, matching the EU minimum tax rate for business electricity use
- Extends the measure for the period from 1 January 2026 to 31 December 2029
Obligations
What this law requires
Germany is authorised, if the Council Implementing Decision is adopted, to apply a reduced electricity tax rate of EUR 0.50 per MWh only to electricity directly supplied from shore-side installations to vessels berthed in ports.
The reduced electricity tax rate may be applied only to vessels operating exclusively for commercial purposes in Union sea and inland waters, including fishing vessels; private pleasure craft are excluded.
Germany must not apply the reduced taxation derogation beyond 31 December 2029 unless a further EU authorisation is granted.