Information on sanctioning

Surrender obligation

The annual surrender of emission allowances corresponding to the level of emissions produced in the previous calendar year by 30 March is a key emissions trading task for you as an operator of installations and aircraft. If you do not meet this obligation within the deadline, penalties will be due.

Lady Justice

They were set at 40 euros per tonne of carbon dioxide (CO2) in the first trading period and 100 euros in the second trading period.

In the third trading period (2013-2020) the penalty escalates from 100 euros per tonne of CO2 in line with the increase in the European consumer price index for the respective reporting year compared to the reference year 2012 (see § 30(1) TEHG).

The payment obligation for the individual reporting years amount
Reporting year Amount of payment obligation
2013101.50 Euro
2014102.07 Euro
2015102.05 Euro
2016102.31 Euro

If you have surrendered the allowances according to your verified emissions report, no penalty will be imposed on you for any subsequent reporting errors discovered (see judgment of the European Court of 29/04/2015 to Az.: C-148/14).

However, if your report subsequently proves to be inaccurate and you have surrendered insufficient emission allowances to cover the emissions produced, you still remain obliged to surrender further allowances. Finally, a false report may constitute an offense (§ 32(1)(1) TEHG). This offense may be punished by a fine of up to 500,000 euros. In the case of sheer negligence, the fine is up to 50,000 euros (§ 32(4) TEHG).

Publication in the Federal Gazette

We regularly publish the names of the operators in the Federal Gazette who:

  • surrendered fewer allowances by the 30 March deadline than disclosed in their verified emissions report or
  • have not submitted a verified report or surrendered any emission allowances (§ 30(4) TEHG.) despite producing emissions.

Publication in the Federal Gazette must be preceded by a legally binding payment order.

Account suspension

If you have not submitted an emission report for the previous calendar year by 31 March and not entered and confirmed any verified emissions in the Union Registry, we will suspend your account in accordance with § 29 TEHG. You can still fulfil your surrender obligations, but can no longer dispose of the allowances in your account. This means you cannot transfer your allowances to another account other than to surrender them.

The account suspension will not be lifted until a proper validated emission report has been submitted to us, or if we have estimated the emissions and made a corresponding entry in the Union Registry.


The Emissions Trading Directive requires Member States to adopt sanctions if violations take place against national regulations (Art. 16 para 1). TEHG and ZuV 2020 list a number of offenses for which fines may be imposed.

Here we give you a brief overview:

  • Emission determination does not agree with the approved monitoring plan:

If you fail to determine your emissions produced in accordance with the approved monitoring plan or the monitoring regulation, a fine of up to 500,000 euros may be imposed (pursuant to § 32(1)(1) in conjunction with § 32(2 and 4) TEHG).
If you have acted negligently, the fine is up to 50,000 euros. For example, this will concern cases where operators disregard additional provisions in the decision that approved the monitoring plan. Also, you are regarded as negligent if you are not sufficiently diligent when preparing the report, thereby entering erroneous information. If an error is present in the emissions report, we will contemplate imposing an appropriate fine.

  • Missing or late submitted monitoring plan:

If you fail to submit a monitoring plan for the trading period or do not submit one to us by the deadline announced (Annex 2(1)(1)(a and b), you may be fined up to €50,000 (pursuant to § 32(3)(4) in conjunction with § 32(4) TEHG).

  • Refusing to provide information and incorrect information:

If we are hampered in our performance of tasks, you may be fined up to 50,000 euros. This may be the case if you refuse to provide information or fail to submit any requested documents and if we are not given information in time, or erroneous information is provided.

  • Missing, incorrect or late information about changes in operation:

As an operator you must inform us of any changes in your operation in accordance with § 22 ZuV 2020. If you fail to provide, or provide incorrect, incomplete or delayed data about your changes, you face fines of up to 50,000 euros. Specifically, you can find more detail concerning these and other offenses in § 31(2)(2 and 3) of the 2020 Allocation Regulation (ZuV).

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Date: 24/03/2017