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- Title
Zur Einkommensbesteuerung der Energiepreispauschalen.
- Authors
Kanzler, Hans-Joachim
- Abstract
The article "On the income taxation of energy price flat rates" discusses the tax treatment of energy price flat rates according to the regulations of the StEntlG 2022. The revenues from the energy price flat rate are allocated to different types of income, depending on the income of the taxpayers. The article criticizes that the revenues are arbitrarily assigned to one type of income and argues that they must be assigned to one of the seven conclusively regulated types of income in order to be taxable. The article also states that the energy price flat rate serves as a makeshift solution for implementing a practicable payment of the subsidy in equal amounts to all. Legal concerns regarding the energy price flat rate and its tax treatment are discussed. It is stated that the energy price flat rate has no connection to operating expenses or advertising costs and also has no link to the actual "travel expenses" of the taxpayers. Doubts are expressed about the legislative competence of the federal government and it is pointed out that the energy price flat rate is not a tax but a genuine subsidy. It is also discussed how the energy price flat rate is treated as income in the case of income from employment or other income. It is discussed whether the energy price flat rate can be qualified as taxable income. It is also debated whether the payment of the energy price flat rate as an employer's benefit justifies taxation of the employees. It is argued that the energy price flat rate is not suitable as a basis for taxing employees. It is pointed out that the energy price flat rate is supposed to be subject to wage tax deduction as a "miscellaneous benefit", but it is doubted whether it constitutes remuneration for work. It is noted that the subsidy can also be claimed by pensioners, private individuals, retirees, and students. The energy price flat rate is considered a state subsidy and not income within the meaning of the Income Tax Act. It does not represent consideration for the employee's labor and is not caused by the employment relationship. The question of whether the energy price flat rate can be classified as income according to § 22 No. 3 EStG is also denied, as it is not remuneration for services rendered. The statutory fiction that the energy price flat rate is considered income unduly expands the catalog of types of income and leads to covert schedular taxation. The text also discusses the tax treatment of profits from private property sales in Germany. It is stated that gains from such sales are only taxed if the holding period is less than ten years and the property was not used for personal purposes. In Austria, on the other hand, a real estate capital gains tax has been introduced, which also applies to properties not used for personal purposes. Using data from the German wage and income tax statistics, a simulation is conducted to determine the tax burden that would result if the Austrian regulations were applied in Germany. It is argued that a flat determination of the capital gains and the application of a proportional tax rate could lead to moderate tax burdens. The introduction of a real estate capital gains tax would primarily affect high-income individuals.
- Subjects
GERMANY; AUSTRIA; FLAT rates; ENERGY tax; INCOME tax; ENERGY industries; TAX incidence; PAYROLL deductions; CAPITAL gains tax; CAPITAL gains
- Publication
FinanzRundschau, 2022, Vol 104, Issue 14, p641
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041404