In principle, the federal electricity premium and the federal gas premium granted to all residential customers, regardless of their income level. But the government believes that the wealthiest do not have to benefit from this bonus in its entirety. This is why, through a special energy contribution, part of the benefit of the premium will be taken from the highest incomes.
The benefit of the bonus will be partially resumed if the total net income of the person who obtained the bonus for the income year 2022-tax year 2023 exceeds 62,250 euros. This amount is increased by 3,700 euros per tax dependent person for this tax year. For children in a co-parenting scheme, this amount will be reduced by half, to 1,850 euros per child. However, this increase, reduced by half, applies both to the parent who has the dependent child in a co-parenting scheme and to the parent who does not have the dependent child but to whom part of the supplement to the quota of the tax-exempt income is granted.
In the event of joint taxation, the persons are considered to be dependent on the spouse for whom the supplements are added to the basic amount of the tax-exempt portion of the income. This is generally the spouse whose overall taxable income is the highest. The possible transfer of supplements to the tax-exempt portion of the income to the other spouse is not taken into account.
The special energy contribution is equal to the amount of the premium multiplied by one and a half times the average tax rate for the 2022 income year. For example, a person earning more than the defined ceiling and taxed up to 35% will see their special energy contribution rise to some €210 (out of a total, as a reminder, of €392, half being rebated on the November deposit invoice, the other in December.
