Energy cost relief package 2022: Energy price flat rate (EPP, Energiepreispauschale)

1. one-off flat-rate EPP up to EUR 300 for Energy price

Berlin – Parliament:
All employed persons who are subject to income tax are to be paid a one-off EPP of EUR 300 gross. The EPP is subject to income tax, which means that the flat-rate energy price depends on salary and tax class.

Energy cost relief package 2022: Energy price flat rate (EPP, Energiepreispauschale)

Prerequisites for entitlement to the EPP are taxpayers with income from types of profit (§ 13, § 15 or § 18 of the Income Tax Act: trade, self-employed, freelancers), employees in tax brackets I to V or part-time employees who are taxed at a flat rate.

Pensioners, the unemployed and students will probably not receive a flat-rate energy price. The employer pays out the money as a salary subsidy, and the tax advance payment is reduced for the self-employed. It is not yet clear when he will be paid out this year.

Editor: Mrs. Y. Maiga