Concession fee
Concession fees (or concession fees ) are fees that a legal entity pays to a legal entity under public law for the granted concession .
General
The most common use cases are services that energy supply companies (EVU) and water supply companies (WVU) pay to municipalities for granting them the right to lay and operate lines that directly supply end consumers in the municipality with electricity, gas and Water serve to use public roads.
The concession fee is a significant source of income for cities and municipalities. The total volume in Germany was in the year
Legal basis
The legal basis for the concession fee in the areas of electricity and natural gas is the Concession Tax Ordinance (KAV) and the respective concession contract between energy supply companies in accordance with Section 3 No. 18 EnWG and the municipality.
The concession fees for electricity and gas are agreed in cent amounts per kilowatt hour delivered . They are part of the energy price billed to the end customer by the energy supplier. The maximum permissible amounts are regulated in the “Ordinance on Concession Dues for Electricity and Gas (Concession Duty Ordinance - KAV)”. They essentially depend on the size of the community (number of inhabitants), the voltage level of the grid connection (low voltage or medium voltage) and the consumption structure (output and annual consumption). The Concession Tax Ordinance (KAV) of January 1, 1992 was last amended by Article 3, Paragraph 40 of the "Second Law on the New Regulation of Energy Industry Law" of July 7, 2005 and thus adapted to the new Energy Industry Act (EnWG).
The concession fee for water is based on the “Order on the admissibility of concession fees from companies and operations for the supply of electricity, gas and water to municipalities and municipal associations” (KAEAnO) of March 4, 1941.
Concession fees for electricity
The permissible level of concession fees for electricity is:
- for tariff customers in municipalities
- up to 25,000 inhabitants 1.32 ct / kWh
- up to 100,000 inhabitants 1.59 ct / kWh
- up to 500,000 inhabitants 1.99 ct / kWh
- over 500,000 inhabitants 2.39 ct / kWh
- for electricity in the low-load tariff 0.61 ct / kWh
- 0.11 ct / kWh for special contract customers
Tariff customers within the meaning of the KAV are customers who are supplied on the basis of § 36 and § 38 EnWG. In addition, in the case of electricity deliveries, customers whose measured power does not exceed 30 kW at least twice a year or whose annual consumption is below 30,000 kWh are treated as tariff customers. In terms of concession tax law, special contract customers are therefore only end consumers with a consumption of more than 30,000 kWh / a and a two-time monthly maximum output of more than 30 kW per calendar year ( Section 2 (7) KAV dated November 1, 2006).
The concession fees for electricity are collected by the distribution network operator together with the network usage fees and paid to the municipality concerned. In the case of customers with special contracts, the marginal price gains in importance with regard to the determination of the tax obligation.
Concession fees for gas
The permissible level of concession fees for gas is:
- for gas used exclusively for cooking and water heating in communities
- up to 25,000 inhabitants 0.51 ct / kWh
- up to 100,000 inhabitants 0.61 ct / kWh
- up to 500,000 inhabitants 0.77 ct / kWh
- over 500,000 inhabitants 0.93 ct / kWh
- for other tariff deliveries in municipalities
- up to 25,000 inhabitants 0.22 ct / kWh
- up to 100,000 inhabitants 0.27 ct / kWh
- up to 500,000 inhabitants 0.33 ct / kWh
- over 500,000 inhabitants 0.40 ct / kWh
- for special contract customers 0.03 ct / kWh (not applicable from 5,000,000 kWh / a. You are usually a special contract customer from an annual consumption of 500,000 kWh.)
- no concession fee if the annual consumption is over 5 million kWh
Concession fees for water
The concession fee for water is measured according to the "Order on the admissibility of concession fees by companies and operations for the supply of electricity, gas and water to municipalities and municipal associations" (KAEAnO), date of issue: March 4, 1941.
- From April 1, 1941, concession fees from utility companies to municipalities are reduced to the following maximum rates:
- 10 out of a hundred of the fees in municipalities with 25,000 and fewer inhabitants,
- 15 out of a hundred of the fees for municipalities with 25,001 to 100,000 inhabitants,
- 18 out of one hundred of the charges for municipalities with 100,001 to 500,000 inhabitants,
- 20 out of a hundred of the charges for municipalities with more than 500,000 inhabitants
from supply services that are given to final consumers under the general conditions and general tariff prices.
- The in paragraph 1 lit. b) are reduced from the beginning of the accounting (business) year following the end of the war
- 12 out of one hundred of the charges for municipalities with 25,001 to 100,000 inhabitants,
- 15 out of a hundred of the fees for municipalities with 100,001 to 500,000 inhabitants,
- 18 out of a hundred of the charges for municipalities with more than 500,000 inhabitants.
Concession fees for casino operators
The individual state laws regulate a casino tax based on the license to operate a casino at one location.
Broadcast reports
- Pay more despite saving electricity - broadcast of the NDR / X3 about the effects of the license fee when electricity consumption drops so much that you lose your status as a special contract customer.
- Karl Spannenberger and Florian Heinhold: [1] , Bayerischer Rundfunk - across from July 27, 2018
Web links
- Text of the concession tax regulation
- Text of the order on the admissibility of concession fees from companies and businesses for the supply of electricity, gas and water to municipalities and municipal associations , still valid for water, date of issue: March 4, 1941
- Questions and answers on the license fee (electricity) , Documentation No. 13 from the German Association of Towns and Municipalities (PDF file; 369 kB)
Individual evidence
- ↑ Imberger, in: Agora Energiewende / Raue LLP / RAP - 2013- Expert opinion reform of the concession tax law ( memento of the original from December 3, 2013 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Text of the order on the admissibility of concession fees by companies and operations for the supply of electricity, gas and water to municipalities and municipal associations
- ↑ Concession fee on energiemarktplatz.de
- ↑ Example: Section 7 of the Hessian Casino Act
