In Germany there are taxes on the use
of electricity (StromSteuerGesetz)
and fuels (EnergieSteuergesetz).
Until 2012, energy intensive sectors
were exempted from those taxes or
benefited from reduced rates. From
2013, companies in these sectors
must have an environmental or energy
management system in place to benefit
from the reduced electricity tax rates.
Additionally, the sector as a whole must
achieve an annual energy efficiency
improvement of 1.3 percent or they will
pay more electricity tax.