Special Compensation Scheme (BesAR)

The Special Compensation Scheme (BesAR) allows an electricity-cost-intensive company or a railroad company to apply for a reduction in the EEG surcharge pursuant to §§ 63 et seq. Renewable Energy Sources Act (EEG) 2017, if certain conditions are met, can apply for a limitation (reduction) of the EEG surcharge.

Eligible Applicants for the Special Compensation Scheme

• Electricity cost-intensive companies with the industry classification according to Lists 1 and 2 of Annex 4 to Section 64 EEG 2017 and independent parts of companies in List 1 of Annex 4 to Section 64 EEG 2017
• Companies that have received a legally valid notice for the limitation year 2014 but no longer meet the legally required conditions because they do not belong to a beneficiary industry according to List 1 or 2 or, as List 2 companies, do not reach the electricity cost intensity of 20% (hardship provisions according to Section 103, para. 4, EEG 2017)
• Railroads (for definition of railroads, see Section 3, number 40, EEG 2017, for eligibility requirements, see Section 65, para. 1, EEG 2017, for special regulation, see Section 65, para. 3 or para. 4, EEG 2017)
• Newly established companies, insofar as they meet the requirement pursuant to Section 64, para. 4, EEG 2017

Proof of the application requirements for the special equalization scheme must in any case be provided on the basis of annual financial statements audited in accordance with commercial law for the last completed financial years to be used. This also applies to companies not required to be audited under the German Commercial Code. A positive decision is not possible without the required audited annual financial statements.

The following must be noted

• Reconciliation accounts are to be prepared in order to transfer the data from the annual financial statements to the gross value-added accounts in a traceable manner
• Special rules apply to start-ups/restructurings and conversions
• Companies in difficulty may not receive a decision on the limitation of the EEG-surcharge within the meaning of point 2.2 of the European Commission Guidelines on State aid for rescuing and restructuring nonfinancial undertakings in difficulty

Source: Federal Office of Economics and Export Control (BAFA)

YOUR CONTACT

Patrick Soboll will advise you competently on all questions regarding funding opportunities, federal programs, and applications, as well as current BAFA conditions, so that you can reach your goal even faster with the special compensation scheme.