Green tax return

Prof. Dr. Falko Tappen has concerned himself for years with the topic “Green tax return” as component of a sustainable way of life.

The central starting point is the recognition that a tax return represents a pool of information on the daily life of a taxable person. This pool can be used to

determine the personal or business-related CO2 balance and
2to improve this, optimising tax by means of suitable compensation measures.

TCS Steuerberatungsgesellschaft mbH offers with this background a special counselling product the “Green Tax Return”.

In an initial step the client’s specific data is used to establish the CO2 balance. This happens under consideration of the statistical data published by the German Federal Environment Agency taking into account individual features of the taxable entitity.
In a second step the client is proposed compensation of the CO2 surplus optimised in terms of tax. The concrete compensation measure is undertaken in cooperation with charitable institutions and in coordination with the client.
The methodical basis for the calculation of the quantity of CO2 is supplied by, among others, the official research study of citizens’ CO2 balance. The reports have been prepared within a research project awarded by the Environment Agency FuE Projects Grant Code 206 42 110.

Aspects that are considered specially are:

Heating, Electrical power / Public and individual transport / Nutrition, Private and public consumption
Costs of compensation: The individual costs of compensation depend on the personal / business circumstances. But: In many cases the compensation cost after tax is an amount below 100 EUR.

The special contribution of the practice:

As expression of our own efforts, we participate to the extent agreed with the client in the compensation of our client’s CO2 emissions.