Inflation: Higher commuter allowance and lower energy levies

Jun 3, 2022 Benn-Ibler Rechtsanwälte

In order to compensate for increased energy prices, the legislator has decided on a temporary increase of the commuter allowance and a reduction of various energy levies.

Commuter allowance and “commuter euro” (Section 124b Z 395 of the Income Tax Act 1988 – Einkommensteuergesetz, EStG)

For the period from May 2022 to June 2023, the allowance for commuters will be increased by 50%. This applies both if public transport is reasonable and if it is unreasonable. Furthermore, an additional commuter allowance of EUR 0.50 per month per kilometre is available. If the income tax is below zero, the amount to be refunded (SV refund) increases by a total of EUR 100 (EUR 60 in 2022 and EUR 40 in 2023).

Energy levies

Natural gas: For transactions between May 1, 2022 and June 30, 2023, the natural gas levy will be reduced from EUR 0.066 per m³ to EUR 0.01196 per m³. The hydrogen levy shall be reduced from EUR 0.021 per m³ to EUR 0.0038 per m³ (Sec. 8 para 6 of the Natural Gas Levy Act, Erdgasabgabegesetz).

Electricity: For transactions between May 1, 2022 and June 30, 2023, the electricity levy will be reduced to EUR 0.001 per kWh. This also applies to the levy on traction supply. During this period, there is also no entitlement to remuneration if a railway company uses electricity it has not generated itself to power rail vehicles (Sec. 7 paras 11 and 12 of the Electricity Levy Act, Elektrizitätsabgabegesetz).

Agricultural diesel: Between May 1, 2022 and June 30, 2023, a tax relief of EUR 0.07 per litre is available on application for agricultural diesel by way of a flat-rate payment. A flat-rate consumption is assumed, depending on the type and extent of the farmed area. More detailed requirements for the flat-rate payment will be issued by regulation (Sec. 7a of the Mineral Oil Tax Act, Mineralölsteuergesetz 2022).

BGBl I Nr. 63/ 2022