Stichtagsregelung und Ausgleich für Altbestände bei der Energiesteuersenkung ab Mai 2026

This question concerns the 'cut-off date' rule and compensation for existing stocks related to the energy tax reduction planned from May 2026. It seeks clarification on how these provisions will be applied. The query aims to understand the implications for businesses holding existing energy stocks and how they will be affected by the upcoming tax changes.