In 2017, as well, enterprises of the production industry can get the full amount of the so-called tax capping for the electricity and energy tax. On January 11, the German federal cabinet confirmed that the enterprises of the production industry have reached the required target value for a reduction of their energy intensity. Basis of this cabinet decision is the report of the German Rheinisch-Westfälischen Instituts für Wirtschaftsforschung (RWI). In the reference year 2015 which is relevant for application year 2017, the target value for the reduction of the energy intensity is 3.9 per cent compared to the so-called basic value, the average annual energy intensity of the years 2007 to 2012. The target value refers to the whole production industry, it is not broken down to single enterprises. In its report, RWI comes to the result that the actual reduction of 2015 was 10.8 per cent compared to the basic value. Thus, the full amount of the tax capping will be granted for the year 2017, as well. Additionally, the tax capping has been connected with the individual proof of each enterprise of special efforts for the reduction of the energy intensity since the beginning of 2013: According to § 55 German energy tax law and § 10 German electricity tax law, the implementation and operation of an energy or environmental management system or an energy audit is required.