The taxation of German offshore wind farms

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

The taxation of German offshore wind farms

April 30 2012
sea-puff.jpg

In June 2011 the German parliament decided to significantly limit the useful life of German nuclear power plants. Stefan Schultes-Schnitzlein and Michael Dettmeier of Hogan Lovells explain peculiarities of German taxation of wind farms in offshore sites within the German exclusive economic zones.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

FeatureITR MagazineMay 2012
more across site & shared bottom lb ros

More from across our site

Indirect Tax
President Trump
A taxing week: Trump’s Greenland threats reiterate potency of tariffs
The US president’s threats expose how one superpower can subjugate other countries using tariffs as an economic weapon
Sam Sholli, January 23 2026
Direct Tax
Trump
This week in tax: Donald Trump walks back tariff threat following Greenland turbulence
The US president has softened his stance on tariffs over Greenland; in other news, a partner from Osborne Clarke has won a High Court appeal against the Solicitors Regulation Authority
Sam Sholli, January 23 2026
Direct Tax
Emmanuel Manda.jpg
Musa Dudhia & Co partner on boxing his way to success
Emmanuel Manda tells ITR about early morning boxing, working on Zambia’s only refinery, and what makes tax cool
January 22 2026
Direct Tax
AI tech
AI in GCC tax administration: from digital compliance to intelligent governance
Hany Elnaggar examines how AI is reshaping tax administration across the Gulf Cooperation Council, transforming the taxpayer experience from periodic reporting to continuous compliance
Hany Elnaggar, January 22 2026
Transfer Pricing
LG
‘Confidence builder’: LG deal with Indian tax body strikes positive tone
The APA resolution signals opportunities for multinationals and will pacify investor concerns, local experts told ITR
Sam Sholli, January 21 2026
Direct Tax
r and d - acronym from wooden blocks with letters. background hands on a laptop with blur. business concept.
Navigating the R&D landscape in 2026: implications for tax professionals
Businesses that adopt a proactive strategy and work closely with their advisers will be in the greatest position to transform HMRC’s relief scheme into real support for growth
Robert Whiteside, CEO of EmpowerRD , January 20 2026
Direct Tax
Australian Company Tax Return concept
Australian taxpayers blocked from leaving country over unpaid debts
The ATO and other authorities have been clamping down on companies that have failed to pay their tax
Tom Ravlic, January 20 2026
Direct Tax
Washington DC Capitol view on cloudy sky background
A big, beautiful analysis of the One Big Beautiful Bill
The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact
Barry Herzog, January 16 2026
Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
PwC Middle East announces leadership transition
Hani Ashkar, after more than 12 years leading PwC in the region, is set to be replaced by Laura Hinton
Sam Sholli, January 16 2026
Direct Tax
Treasury has released final and proposed BEAT regulations
A taxing week: Solution for tax agent regulator not a solution for all
With the three-year anniversary of the PwC tax scandal approaching, it’s time to take stock of how tax agent regulation looks today
Tom Ravlic, January 16 2026
Gift this article