Germany published the Law to introduce an electricity price brake and to change other energy law provisions in the Official Gazette on 23 December 2022, which provides for the introduction of several electricity-related relief measures, as well as a windfall tax on electricity producers. The tax is applied by "skimming" off the surplus revenue of electricity producers through a 90% tax on revenue exceeding prescribed rates per kilowatt hour. The prescribed rates vary depending on the nature …