The legal requirements of the European Union are in turn implemented in the respective national laws and regulations of the member states.
You can use the following websites for further information and research
International
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The first Signatory Parties Conference took place in Berlin in 1995. The Berlin Mandate laid the foundation for the Kyoto Protocol, which came into force ten years later.
Further information
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The Marrakesh Accords are the result of the 7th Climate Conference's negotiations, which took place in Marrakesh in 2001. They include decisions regarding the Kyoto Protocol, the project mechanisms, sinks, and technology transfer.
Further information
- Marrakesh Accords Volume I Marrakesh Accords Volume I (21/01/2002, PDF, 159KB, File does not meet accessibility standards)
- Marrakesh Accords Volume II Marrakesh Accords Volume II (21/01/2002, PDF, 174KB, File does not meet accessibility standards)
- Marrakesh Accords Volume III Marrakesh Accords Volume III (21/01/2002, PDF, 191KB, File does not meet accessibility standards)
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The political process leading to climate protection began in the late 1980s. Its first result was the Climate Convention, signed by almost all countries in Rio de Janeiro in 1992. Its proper name is United Nations Framework Convention on Climate Change (UNFCCC). It contains the objective "to achieve, in accordance with the relevant provisions of the Convention, stabilization of greenhouse gas concentrations in the atmosphere at a level that would prevent dangerous anthropogenic interference with the climate system. All countries are called upon to contribute "in accordance with their common but differentiated responsibilities and respective capabilities."
Further information
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The Kyoto Protocol was adopted in 1997 by the Third Conference of the Parties to the United Nations Framework Convention on Climate Change (UNFCCC). It came into force in 2005 and is the world's first binding treaty under international law to curb climate change. It obliges the participating countries to reduce emissions of climate-damaging gases.
It includes two commitment periods - the first from 2008 to 2012 and the second from 2013 to 2020, during which the industrialised countries listed in Annex B of the Protocol undertook to reduce their greenhouse gas emissions. The second commitment period (2013 to 2020) of the Kyoto Protocol, which was adopted at the eighth Conference of the Parties (CMP 8) to the Kyoto Protocol in Doha in 2012, ended on 31/12/2020.
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The Paris Agreement is the follow-up agreement to the Kyoto Protocol. It was adopted on 12/12/2015 at the Conference of the Parties to the Framework Convention on Climate Change and entered into force on 04/11/2016. From 2021, the agreement adopted in 2015 will also apply to global climate protection. The international community is committed to limiting global warming to well below 2 degrees Celsius, but preferably to 1.5 degrees Celsius, compared to pre-industrial levels. For the first time, not only industrialised countries, but also developing and emerging countries are obliged to make climate protection contributions. The EU has committed to reducing its greenhouse gas emissions by at least 55 per cent by 2030 compared to 1990 levels.
Further information
European Emissions Trading System 1 (EU ETS 1 and EU ETS 2)
European law
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This regulation is the legal basis for the verification of greenhouse gas emission reports and the accreditation of verifiers.
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This Regulation contains provisions on the approval and assessment of monitoring plans and the verification of emission reports and aggregated emission data at company level and sets out the procedures for the accreditation of verifiers.
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Implementing Regulation (EU) 2021/447 of 12/03/2021 establishing adjusted benchmarks for the free allocation of emission allowances for the period 2021 to 2025.
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The so-called Burden Sharing is a Europe-wide agreement made by the then 15 Member States (EU-15) in 1998. It defines how the collective pledge to reduce emissions made in the Kyoto Protocol is split into individual reduction targets for the respective Member States. Germany committed itself to a 21 percent reduction in its greenhouse gas emissions. The Burden-Sharing-commitment applied to the 2008 to 2012 emissions.
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The European Commission’s decision establishing a new carbon leakage list is the basis for the calculation of the free allocation.
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Commission Delegated Regulation (EU) 2025/927 of 20/05/2025 supplementing Directive 2003/87/EC of the European Parliament and of the Council with regard to measures adopted by the International Civil Aviation Organisation for the monitoring, reporting and verification of aviation emissions for the purpose of implementing a global market-based mechanism amending Delegated Regulation (EU) 2019/1603.
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The EU Emissions Trading Directive is the basis of the combined emission trading system among EU Member States, the so-called EU ETS 1 and gives detailed specifications for this system.
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In addition to Burden Sharing, the so-called Effort Sharing Decision specifies further reduction targets for the EU Member States by 2020. Germany committed itself to an additional reduction of 14 percent (based on 2005 to 2020 emissions).
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This regulation sets the binding target of achieving climate neutrality in the Union by 2050 and establishes the binding Union target for the reduction of net greenhouse gas emissions for 2030.
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The Linking Directive "links" (as the name implies) the internationally agreed pledges made in the Kyoto Protocol regarding project-based mechanisms to the EU ETS 1. Thus, not only the signatory states of the Kyoto Protocol, but also companies, can offset credits from these projects in emissions trading.
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The Monitoring Regulation defines how greenhouse gas emissions have to be monitored and reported.
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In order to reduce greenhouse gas emissions from maritime transport in a cost-effective manner, this Regulation lays down rules for the accurate monitoring, reporting and verification of greenhouse gas emissions and other relevant information from ships arriving at, staying in or departing from a port within the territory of a Member State.
Supplementary provisions relating to the EU MRV Regulation for maritime transport and the implementation of the EHRL are set out in the European Commission’s implementing acts for maritime transport.
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The EU Registry Regulation (EU 2019/1122) regulates the functional and technical framework for the Union Registry in the scope of EU ETS 1 and EU ETS 2.
Announcement in the Federal Gazette
Announcement of a general decision pursuant to Article 7(1) in conjunction with Article 10(4) of Delegated Regulation (EU) 2019/1122 of 12 March 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the Union Registry, dated 16/05/2024:
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The Annex to this Regulation lists the neighbouring container handling ports in accordance with Article 3ga(2) of the EHRL. The subordinate legal acts of the European Commission for maritime transport contain supplementary regulations regarding the EU Maritime Transport Regulation and the implementation of the EHRL.
Subordinate Acts
Implementing Regulation (EU) 2023/2297 on the designation of neighbouring container handling ports
Consolidated text: Commission Implementing Decision (EU) 2023/2895 of 19 December 2023 establishing the list of islands and ports referred to in Article 12(3-d) of Directive 2003/87/EC.
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Commission Implementing Decision (EU) 2021/927 regulates the uniform cross-sectoral correction factor for the adjustment of free allocations of emission allowances for the period 2021 to 2025. It entered into force on 31/05/2021.
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This Regulation lays down rules on the timing, administration and other aspects of the auctioning of allowances pursuant to Directive 2003/87/EC.
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Commission Implementing Regulation (EU) 2025/772 of 16/04/2025 amends and corrects the provisions of EU Implementing Regulation (EU) 2019/1842 on the annual reporting of activity rates and the corresponding adjustment of the free allocation of emission allowances. It applies to allocations relating to the period from 01/01/2026 and enters into force on 12/05/2025.
EU-implementing-reg-2025-772-zuteilungsanpassung-2025-04-22
Commission Implementing Regulation (EU) 2019/1842 regulates the annual reporting on activity levels and the adjustments to free allocation of emission allowances to reflect activity level changes within the 4th trading period. It entered into force on 24/11/2019.
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The EU Allocation Regulation of 19 December 2018 (Commission Delegated Regulation EU 2019/331) lays down EU-wide transitional provisions for the harmonisation of the free allocation of emission allowances from 2021.
German law
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Special Fees Ordinance of the Federal Ministry for the Environment, Climate Action, Nature Conservation and Nuclear Safety (BMUKN) for individually attributable public services in its area of responsibility of 30/06/2021, last amended on 01/04/2026.
Available in German only.
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The Ordinance on the Implementation of the Greenhouse Gas Emissions Trading Act in the Trading Period 2021 to 2030 (Emissions Trading Ordinance 2030 - EHV 2030) specifies the provisions of the Greenhouse Gas Emissions Trading Act (TEHG) for the trading period 2021 to 2030. Among other things, it contains additional data requirements for applying for free allowances and the legal basis for exempting small emitters. It also continues existing regulations from the 3rd trading period.
Available in German only.
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The German Greenhouse Gas Emission Allowance Trading Act (TEHG) implements the EU Directive on the European Emissions Trading Scheme at a national level.
Available in German only.
Treibhaus-Emissionshandelsgesetz (TEHG) vom 06.03.2025
Announcement in the Federal Gazette
Announcement pursuant to section 23(1), fifth sentence, first half-sentence, of the Greenhouse Gas Emissions Trading Act of 11/03/2019:
Bekanntmachung im Bundesanzeiger: 14.03.2019 B8Announcement pursuant to section 41(1), second sentence, and section 42(1), second sentence, of the Greenhouse Gas Emissions Trading Act of 27/02/2025:
Bekanntmachung im Bundesanzeiger: 24.03.2025 B8Announcement of the loan in accordance with Section 11(9) of the Greenhouse Gas Emissions Trading Act of 24/07/2025:
Bekanntmachung im Bundesanzeiger: 21.08.2025 B6
EU Maritime Emissions (only MRV)
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In order to reduce greenhouse gas emissions from maritime transport in a cost-effective manner, this regulation lays down rules for the accurate monitoring, reporting and verification of greenhouse gas emissions and other relevant information from ships arriving in, staying in or departing from a port in the territory of a Member State.
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Implementing Regulation laying down detailed rules for the implementation of Regulation (EU) 2015/757 of the European Parliament and of the Council as regards templates for monitoring plans, emission reports, pro-rata emission reports, certificates of compliance and company-level reports, and repealing Commission Implementing Regulation (EU) 2016/1927.
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List of shipping companies, specifying the administering authority in respect of a shipping company in accordance with Directive 2003/87/EC of the European Parliament and of the Council
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Das Treibhaus-Emissionshandelsgesetz ist die nationale Umsetzung der EU-Richtlinie über das europäische Handelssystem mit Treibhausgas-Emissionsberechtigungen. Die aktuellen Änderungen der Emissionshandelsrichtlinie werden national im TEHG umgesetzt.
National Emissions Trading (nEHS)
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From 2021, the Fuel Emissions Trading Act (Brennstoffemissionshandelsgesetz – BEHG) will introduce national trading of certificates for emissions from fuels. It supplements the European Emissions Trading System (EU ETS 1).
Brennstoffemissionshandelsgesetz (BEHG)
Fuel Emissions Trading Act (Brennstoffemissionshandelsgesetz – BEHG)
Announcement in the Federal Gazette
Announcement pursuant to Section 17(1) of the Fuel Emissions Trading Act of 21/04/2021:
Bekanntmachung im Bundesanzeiger: 14.05.2021 B10Announcement pursuant to Section 17(1) of the Fuel Emissions Trading Act of 04/04/2022:
Bekanntmachung im Bundesanzeiger: 03.05.2022 B11Announcement pursuant to Section 4(5) of the Fuel Emissions Trading Act and pursuant to Section 35(6), first and second sentences, of the Ordinance on the Implementation of the Fuel Emissions Trading Act of 06/12/2023:
Bekanntmachung im Bundesanzeiger: 22.12.2023 B14Announcement pursuant to Section 17(1) of the Fuel Emissions Trading Act dated 07/05/2024:
Bekanntmachung im Bundesanzeiger: 25.06.2024 B7Announcement pursuant to Section 4(5) of the Fuel Emissions Trading Act and Section 35(6), first sentence, of the Fuel Emissions Trading Ordinance of 02/12/2024:
Bekanntmachung im Bundesanzeiger: 27.12.2024 B6Announcement pursuant to Section 4(5) of the Fuel Emissions Trading Act and pursuant to Section 45(6), first sentence, of the Ordinance on the Implementation of the Fuel Emissions Trading Act of 27/11/2025:
Bekanntmachung im Bundesanzeiger: 19.12.2025 B10 -
The energy tax is used to charge taxes on the use of fuels and heating materials within Germany. The consumption tax is levied uniformly and indirectly nationwide on fossil and renewable energies.
Further information
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The Fuel Emissions Trading Ordinance (BEHV) regulates the sale of certificates in national emissions trading and the nEHS-Registry.
Further information
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The emissions reporting ordinance 2022 regulates emissions reporting in national emissions trading exclusively for the period 2021 and 2022.
Further information
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The Emissions Reporting Ordinance 2030 regulates emissions reporting in national emissions trading for the years 2023 to 2030.
Emissionsberichterstattungsverordnung 2030 (EBeV 2030)
Announcement in the Federal Gazette
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The BECV is the ordinance on measures to prevent carbon leakage through national fuel emissions trading based on Section 11 (3) of the BEHG.
Further information
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State aid SA.63191 (2023/N) - Germany: Granting of an aid to avoid carbon leakage and to maintain its cross-border competitiveness under Fuel Emissions Trading Act.
Further information
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The BEDV regulates financial compensation for EU ETS 1 installation operators if they use fuels that are subject to a CO2 price in both the national emissions trading system (nEHS) and the European emissions trading system (EU ETS 1).
Further information
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Announcement of the directive on the granting of equity payments for financial compensation to companies to avoid undue hardship caused by the introduction of national fuel emissions trading pursuant to the Fuel Emissions Trading Act "BEHG-Härtefallkompensation" (BEHG hardship compensation) as of 17/07/2023:
Bekanntmachung im Bundesanzeiger: BEHG-Härtefallkompensation (BAnz AT 26.07.2023 B1)
Announcement in the Federal Gazette
General ruling on the “BEHG Hardship Compensation” Directive of 27/07/2023:
Bekanntmachung im Bundesanzeiger: Allgemeinverfügung zur Richtlinie „BEHG-Härtefallkompensation“ (BAnz AT 10.08.2023 B7) -
Announcement of the general ruling on the "BEHG hardship compensation" directive.
Electricity Price Compensation (SPK)
Carbon Border Adjustment Mechanism (CBAM)
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The CBAM Regulation (EU) 2023/956 establishes a carbon border adjustment mechanism (the ‘CBAM’) to address greenhouse gas emissions embedded in the goods listed in Annex I on their importation into the customs territory of the Union in order to prevent the risk of carbon leakage. After a two-year transitional period, starting on 01/10/2023, the definitive regime will follow from 01/01/2026. The CBAM will be gradually expanded from 2026 to 2034.
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The CBAM Implementing Regulation (EU) 2023/1773 lays down rules for reporting obligations laid down in Article 35 of the CBAM Regulation (EU) 2023/956 in respect of CBAM goods imported into the customs territory of the EU during the transitional period from 01/10/2023 to 31/12/2025 (‘transitional period’).
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The CBAM Implementing Regulation (EU) 2024/3210 lays down the rules concerning the infrastructure and specific processes and procedures of the CBAM registry.
Implementing Regulation (EU) 2024/3210 as regards the CBAM registry
The CBAM Implementing Regulation (EU) 2025/2550 amends and corrects the existing regulations on the CBAM registry. It also regulates its use to enable the seamless exchange of information between the European Commission, the national competent authorities, customs authorities, CBAM registrants, applicant companies, installation operators and verification bodies.
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The CBAM Implementing Regulation (EU) 2025/486 contains provisions on the authorisation procedure in accordance with Articles 5 and 17 of the CBAM Regulation (EU) 2023/956.
The CBAM Implementing Regulation (EU) 2025/2549 contains amendments and corrections to the existing regulations on the authorisation procedure in order to simplify the authorisation procedure in accordance with Articles 5 and 17 of the CBAM Regulation (EU) 2023/956.
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The CBAM Implementing Regulation (EU) 2025/2547 defines the procedures for calculating the embedded emissions associated with CBAM goods for the regulatory period starting on 01/01/2026.
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The CBAM Implementing Regulation (EU) 2025/2621 specifies the default values to be used for calculating embedded emissions from CBAM goods by type of goods and country of origin.
The CBAM Implementing Regulation (EU) 2026/1740 amends Annexes I and IV to the CBAM Implementing Regulation (EU) 2025/2621 and corrects certain default values and related entries in the annexes for the calculation of embedded emissions from CBAM goods.
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The CBAM Implementing Regulation (EU) 2025/2546 establishes the principles and requirements for verification of information on CBAM goods based on actual emission values.
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The CBAM Delegated Regulation (EU) 2025/2551 lays down the requirements and conditions for the accreditation and monitoring of verification bodies for CBAM-related purposes.
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The CBAM Implementing Regulation (EU) 2025/2548 contains provisions on the calculation and publication of the price of CBAM allowances based on the auction prices of the European Emissions Trading System 1 (EU ETS 1).
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The CBAM Implementing Regulation (EU) 2025/2620 regulates the calculation of the adjustment of the number of CBAM certificates to be surrendered to take account of free allocation in the European Emissions Trading System 1 (EU ETS 1).
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The CBAM Implementing Regulation (EU) 2025/2619 specifies the information that national customs authorities must provide to the European Commission when importing goods subject to CBAM.
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The CBAM Implementing Regulation (EU) 2025/2210 contains provisions relating to goods and processed products brought onto the continental shelf or into the exclusive economic zone of a Member State, cf. Article 2(2) of the CBAM Regulation (EU) 2023/956.
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Announcement of the allocation pursuant to Section 11(9) of the Greenhouse Gas Emissions Trading Act of 24/07/2025:
Project Mechanisms
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The Upstream Emission Reduction Ordinance (UERV) sets out the legal framework for companies that market liquid fuels in Germany and are subject to a greenhouse gas reduction quota, to allow them to meet a part of their quota using upstream emission reductions (UER) from 2020 onwards.
The UERV entered into force on 30/01/2018.
Further information