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European UnionEuropean Commission25 Jun 2026

Germany tax relief for electricity supplied to ships in port

Official titleProposal for a COUNCIL IMPLEMENTING DECISION authorising Germany to apply a reduced rate of taxation to...

Proposal for a COUNCIL IMPLEMENTING DECISION authorising Germany to apply a reduced rate of taxation to electricity directly provided to vessels at berth in a port, in accordance with Article 19 of Directive 2003/96/EC

This proposal would authorise Germany to apply a reduced tax rate to electricity supplied directly to vessels while they are berthed in a port.

Proposal publishedEuropean CommissionEUR-Lex sourceCOM/2026/244 finalUpdated Jul 11Source synced
Editorial illustration for Germany tax relief for electricity supplied to ships in port
Selected official stepProposal published
Actor
European Commission
Date
25 Jun 2026
Record
EUR-Lex document
Policy journeyProposal published

Understand the proposal

Six questions, grounded in the official record.
01

What is being decided?

The European Commission proposes that the Council authorise Germany to continue a reduced tax rate on electricity supplied directly to vessels at berth in ports.

02

Who could be affected?

Ships used for commercial purposes in Germany, including fishing vessels, are directly covered; private pleasure craft are excluded.

03

Why is this proposed?

The Commission says the measure is proposed to keep promoting shore-side electricity as a cleaner alternative to generating electricity on board ships at berth.

04

Where would it apply?

The available official record does not specify this yet.

05

When could it matter?

The available official record does not specify this yet.

06

How would it work?

It would work by giving Germany a time-limited EU authorisation to tax shore-side electricity at the minimum business electricity rate.

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