For sectors not covered by EU emissions trading (in particular heating and transport), the remaining EU climate target is distributed among the individual EU Member States.
The Fuel Emissions Trading Act (BEHG) is the national emissions trading system (nEHS) of the Federal Republic of Germany. By pricing the potential CO2 emissions of fuels, the aim is to create an incentive to become more climate-friendly and to achieve the EU's climate target.
Fuel distributors are obliged to purchase a corresponding amount of certificates for the potential CO2 emissions of fuels placed on the market. The competent authority is the German Emissions Trading Authority (DEHSt) at the Federal Environment Agency (UBA). In addition, an annual emissions report must be prepared and submitted to the DEHSt.
The CO2 certificates are sold via the EEX and entered in a national emissions trading register (nEHS register). A fixed price is planned for the years 2021 to 2025.
Who is affected by Fuel Emissions Trading?
In contrast to European emissions trading, it is not the plant operators but the distributors of fuels who are required to participate. The distributor is generally the taxpayer under the Energy Tax Act (EnergieStG).
The fuels covered by the BEHG are listed in Annex 1 of the BEHGv. These include, in particular, petrol, diesel, heating oil, natural gas and coal. Gas suppliers and companies in the mineral oil industry that pay energy tax are therefore particularly affected. However, goods that are used in the facilities specified in §2 (2a) BEGH are also considered fuels.
Since 2024, operators of installations requiring a permit in accordance with 8.1.1 and 8.1.2 of Annex 1 of the Ordinance on Installations Requiring a Permit, i.e. waste incineration plants, have also been subject to the nEHS. In contrast to fuels subject to energy tax, plant operators are therefore the distributors in the nEHS on the basis of the permit and not on the basis of the fuels.
8 steps to compliance
Create an account in the DEHSt's Form Management System (FMS)
Create a monitoring plan (ÜP) in the FMS, valid from 2024
Register the account holder (KI) and authorised account representative (kbP) in the nEHS register
Submit an application to open an account in the nEHS register
Enter documents for the registration of KI and kbP in the nEHS register
Apply for approval from the EEX or commission an intermediary
Create an account for the DEHSt platform via the nEHS register
Apply for a digital signature card for sending emission reports
Facts and information
Since 2023, emissions reports have been subject to verification requirements. If a simplified monitoring plan (ÜP) is in place and no deductions are claimed on the basis of tax relief, verification is not necessary.
For installations requiring a permit, verification is not necessary if the fuel emissions are calculated using standard values and the fuel quantities have already been verified as part of an audit of the register of guarantees of origin.
A site inspection is required to verify the emission reports, unless a simplified monitoring plan is used.
For the reporting year 2024 and subsequent years, a monitoring plan must be submitted to the DEHSt for approval.
From the 2023 reporting year onwards, annual emission reports must be submitted via the DEHSt platform by July 31st of the following year
Waste incineration plants must submit their emission reports for the first time for the year 2024
Purchase of emission allowances on the EEX
Surrender of emission allowances via the nEHS register
Similar to European emissions trading, the Renewable Energy Directive (REDII) also applies to biomass in national emissions trading.
Emissions from biomass can therefore be deducted if proof of their sustainability is available. Proof is provided via the BLE's Nabisy system. The sustainability certificates must be transferred from the BEHG manager to the DEHSt account.
Thanks to the Carbon Leakage Regulation (BECV), companies will be eligible for subsidies from 2021 onwards if they operate in a sector eligible for subsidies under the EU ETS. To qualify, they must have a certified energy management system in accordance with ISO 50001 or an environmental management system in accordance with EMAS (please note: ISO 14001 is not yet permitted) and provide evidence of investments in decarbonisation or energy efficiency. The investment amount must exceed 80% of the previous year's aid and can be spread over four years.
For small emitters of less than 10 GWh of fossil fuels, a non-certified energy management system in accordance with DIN EN ISO 50005 or membership in an energy efficiency and climate protection network listed by the German Energy Agency is also permissible.
Sample calculation for the subsidy in accordance with BEHG
For an average plant, the sector affiliation and NACE code are first determined. The compensation level can be found in the table in the appendix to the BECV. Depending on the fuel used, the emission factor is one of the standard values in the Emission Reporting Regulation 2022 for the years 2021 and 2022 (Annex 1, Section 4).
Therefore, only the fuel quantity needs to be determined. A plant that burns 7,000 Nm3 of natural gas for aluminium processing (NACE code: 24.42), for example, is expected to receive a subsidy of €314,145. However, the generation of electricity and heat for a district heating network does not receive any subsidy; the costs can be passed on to consumers.
European Emissions Trading I
The Emissions Reporting Regulation (EBeV 2030) and the BEHG Double Accounting Regulation (BEDV) regulate the overlaps between the nEHS and the existing EU ETS system. Based on the principle that each tonne of CO2 is only priced once, there are two options.
Option 1: According to §17 of the EBeV 2030, the BEHG responsible party can deduct the fuel quantities that it supplies to a facility subject to the EU ETS. This requires an identical declaration from both sides, the ‘declaration of intended use’, stating that the fuel quantities of the BEHG-responsible party are intended for use in the EU ETS installation. The use is verified by the EU ETS installation's confirmation of use, which is generated from the EU ETS emissions report.
Option 2: If the above-mentioned advance deduction is not made and the fuel quantity is passed on to the EU ETS installation with the CO2 price, these can be reimbursed. To do this, the EU ETS installation must submit a compensation application based on the verified emissions report. This must be submitted by 31 July of each year.
European Emissions Trading II
As part of the ‘Fit for 55’ package, it was decided to expand emissions trading and establish a system similar to the German national emissions trading system to cover the building and transport sectors. As in the BEHG, those responsible are the persons liable for tax.
The EU ETS 2 has been in force since 2024. For the years 2024 to 2026, there was initially only a reporting obligation without a levy obligation. There was also no verification obligation for 2024. Since the 2025 reporting year, there has been a verification obligation for the first time.
The deadline for submission is always April 30 of the year following the reporting year. This means that there is initially a double reporting obligation due to the parallel systems.
Please also note the tax regulations from the Energy Tax Act (EnergieStG) and the regulations on biomass from the Biomass Electricity Sustainability Regulation (BioSt-NachV)
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