Get energy allowance through tax return?

Since you did not inform your AG that he is your main employer, he was not allowed to pay you the EPP.

From 01.01.2023 you can make a tax return, where it will be paid out in accordance with §115 EStG.

For this, it is irrelevant whether taxes were incurred or paid. It is only important that the requirements for the EPP be met. That they do seem

§ 113 EStG entitlement

Unrestricted taxable persons according to § 1(1), which receive income from § 13, § 15, § 18 or § 19(1), first sentence, point 1, in the period of application 2022, have the right to an energy price charge

Minijobber receives income according to §19, so the claim would be settled

§ 117 EStG Disbursement of employees

Employees receive the energy price package from the employer if they are on 1. September 2022

1. in a current first service relationship;

2.In one of the tax classes 1 to 5, or in accordance with § 40a(2), receive lump sum taxed wages

At the minijob there is a small exception:

The first sentence does not apply if the employer does not issue a wage tax application. The first sentence applies in the cases of flat-rate taxation pursuant to § 40a(2) only if the employee has confirmed to the employer in writing that this is the first service relationship.

Is as much as:

Your Minijob AG may not be obliged to pay the EPP, which is the case here as the confirmation to the AG is missing. There is therefore no misconduct from the AG, which one would have to report somewhere (why?)

§ 115 EStG Fixed with income tax charges

The price of energy is fixed by the income tax charge for the 2022 pre-condition.

Thus, it makes sense to have paid a tax return even without taxes during the period of the claim.

Furthermore, a loss determination without having paid taxes at all would be to have a reasonable reason to make a tax return, or the presentation of the same.