The energy flat rate is 300 euros and was paid in September 2022 to all dependent employees in Germany. The payment was made automatically with the payroll. However, the energy flat rate is taxable. Employees whose annual income is below the tax-free amount of 10,347 euros and mini-jobbers received the full amount. Self-employed received the energy price flat rate as a tax rebate, the tax office automatically reduced the advance tax payment for September.
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