Posted: 27 May 2022 8 min. read

Energy measures package: Temporary inflation compensation enacted

Overview

The announced package of energy measures was passed by the National Council on 27 April 2022. It is intended to compensate for the rise in energy prices and includes a temporary higher commuting allowance (Pendlerpauschale) and commuter euro (Pendlereuro) as well as a temporary reduction in the electricity and natural gas levies.

Increase of commuting allowance (Pendlerpauschale) and commuter euro (Pendlereuro)

Due to the sharp increase in fuel prices, the commuting allowance is increased by 50% for the period from May 2022 to June 2023.

 

Small commuting allowance p.m.

(Kleines Pendlerpauschale)

Big commuting allowance p.m.

(Großes Pendlerpauschale

  before

temporary from May 2022 to June 2023

before

temporary from May 2022 bis June 2023

at least 2 km up to 20 km

- - EUR 31
EUR 46,50

more than 20 km up to 40 km

EUR 58
EUR 87
EUR 123
EUR 184,50

more than 40 km up to 60 km

EUR 113
EUR 169,50
EUR 214
EUR 321

more than 60 km

EUR 168
EUR 252
EUR 306
EUR 459


The former commuter euro (Pendlereuro) in the amount of EUR 2 per kilometer is increased by a factor four: In the period from May 2022 to June 2023, an additional EUR 0.50 per month and kilometer is granted (resulting in a total of EUR 8 per year). For taxpayers who do not pay income tax (because of earnings below the subsistence level) and receive the commuting allowance, the amount to be reimbursed by the tax office (social insurance refund, social insurance bonus) will increase by EUR 60 for the calendar year 2022 and by EUR 40 for the calendar year 2023 (in total, EUR 100).

If the employer does not already take the aforementioned measures into account in the current payroll, they must update the previous payroll periods until 31 August 2022 at the latest.

Reduction of the natural gas levy and the electricity levy

The energy package reduces the natural gas levy and the electricity levy for a limited period to the minimum taxation set out in EU law.

The natural gas levy for transactions between 30 April 2022 and 1 July 2023 is as follows:

  • EUR 0,01196 instead of EUR 0,066 per m3 or
  • EUR 0,0038 instead of EUR 0,021 per m3 for hydrogen.

The electricity levy for transactions between 30 April 2022 and 1 July 2023 uniformly amounts to EUR 0.001 per KWh. Due to this uniformed amount of EUR 0.001 per KWh, there is no entitlement to remuneration in the period between 30 April 2022 and 1 July 2023 for railway companies. Transactions before 30 April 2022 are not affected.

Temporary agricultural diesel allowance

A mineral oil tax allowance of EUR 0.07 per liter for agricultural and forestry operations is available upon application for the limited period from May 2022 to June 2023. The calculation of the allowance is based on flat-rate consumption values, depending on the type and the extent of the cultivated areas. The application for remuneration must be made for the entire remuneration period and must be submitted to Agrarmarkt Austria. Applications are possible from 1 September 2022 at the earliest until 31 October 2022 at the latest. Remunerations of less than EUR 50 will not be paid out.

The temporary agricultural diesel allowance constitutes state aid and must therefore be registered with the European Commission. The payment of the allowance is dependent on the compliance with all obligations under state aid law or the positive outcome of the state aid proceedings.


Subscribe to receive information and newsletters

Get in touch

Daniel Weinhandl, BBA

Daniel Weinhandl, BBA

Assistant Steuerberatung | Deloitte Österreich

Daniel Weinhandl ist in der Steuerberatung bei Deloitte Wien beschäftigt. Seine Tätigkeitsschwerpunkte liegen im Bereich der Unternehmenssteuern, insbesondere Gruppenbesteuerung und Bilanzsteuerrecht.

Mag. Petra Mayer

Mag. Petra Mayer

Senior Manager Steuerberatung

Mag. Petra Mayer ist Senior Manager bei Deloitte in Wien. Ihre Tätigkeitsschwerpunkte liegen in der laufenden steuerlichen Beratung national und international tätiger Unternehmen in den Bereichen Steuerplanung im Konzern, Gruppenbesteuerung, Umsatzsteuer und Bilanzsteuerrecht sowie in der Beratung von Kunst- und Kulturinstitutionen.