Taxation of December emergency aid to be dropped (December advance payment for gas and district heating customers)

The Act on the December Emergency Aid came into force on 19 November 2022. Under these provisions, the federal government covered the costs of the December advance payment for gas and district heating customers. This regulation is connected with the energy and gas crisis resulting from the conflict in Ukraine. Initially, it had been assumed that the aid would be subject to tax. Under the Growth Opportunities Act, the December emergency aid is now to be declared tax-free.