Today more than ever, tax consulting in the grid-based energy and water industry means dealing proactively and at an early stage with the changes initiated by competition for customers and supply areas or by legislators and regulators through new regulations. 

Added value through interdisciplinary solutions

The challenges of forward-looking tax structuring or business restructuring are multi-layered and complex. This is precisely why we attach great importance to a holistic approach and interdisciplinary solutions. Only the interplay of different specialist disciplines, such as public procurement, corporate, energy, energy industry and tax law, provides our clients with the expected added value.

Competent and legally compliant support

Accounting tax issues have always played a major role in advising the energy and water industry. Sector-specific issues are not or only inadequately covered by general accounting tax principles. Tried and tested principles have to assert themselves against new legal opinions. Our aim is to support our clients competently and with legal certainty, both with current accounting issues and balance sheet approaches as well as with ongoing external tax audits. If legal positions can only be claimed via the ordinary financial courts, we will of course also represent your legal and factual position before all instances of the financial courts.

Our tax consulting services for the energy and water industry

  • Creation of a tax cross-link
  • Establishment of network companies with the inclusion of further partners
  • Citizen participation
  • Restructuring of utility companies with the integration of municipal tasks
  • Support in the realisation of infrastructure projects
  • Avoidance of hidden profit distributions
  • Ongoing issues and projects in connection with the principles for the proper keeping and storage of books, records and documents in electronic form and for data access (GoBD for short)
  • Ongoing tax advice
  • Electricity tax/energy tax declarations including applications for relief
  • Representation in proceedings before the customs administration or issues relating to procedural documentation in accordance with § 4 (2) StromStV or § 79 (2) EnergieStV
  • Provisions in connection with energy industry issues or from energy supply contracts
  • Accounting requirements for the recognition of valuation units from energy procurement portfolios
  • e.g. VAT liability of the concession fee or other energy industry service relationships and business models
  • Representation of your legal interests in the context of any external audit by the tax or customs authorities
  • also taking into account the separation of divisions in accordance with § 8 (9) of the German Corporate Tax Act (KStG)
  • On selected, specialised tax and accounting issues or as part of regular training measures for your employees
  • Examination and creation of guidelines and work instructions for compliance with and fulfilment of tax obligations
  • In judicial and extrajudicial appeal proceedings

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Energy-intensive companies