The Clean Energy Partnership has published a FAQ document on the taxation of hydrogen engines. It deals with the tax hurdles that arise when using hydrogen as a fuel in mobility.
The FAQ explains the current legal situation, according to which hydrogen in different drive concepts – in fuel cell vehicles (FCEV) and hydrogen engines (HICE) – is taxed differently. This unequal treatment makes the decarbonization of the transport sector more difficult.
A central point is the tax base for vehicles with hydrogen engines, which is based on the similarity principle of Section 2 (4) EnergieStG. The CEP shows that the legislator could remove the tax liability for vehicles with hydrogen engines by making an explicit exception to this rule.
The FAQ aims to make the complex subject matter comprehensible and show ways in which a uniform, legally secure and technology-neutral taxation of hydrogen applications is possible until a new European regulation is introduced.
PDF for viewing and downloading:
