CO2 price - subsidies for energy-intensive companies
Mineral oil products such as gasoline, diesel, kerosene and heating oil, as well as natural gas and liquefied petroleum gas, will already become more expensive in relation to the CO₂ emissions caused from 2021.
With our Quick-Check CO2 tax refund you can calculate your individual aid.
We also take into account the reduction from 2023 if no proof of emission intensity is provided.
Application deadline 30.06. of the following year (for the first time in 2022).
Companies must demonstrate a management system and invest the subsidies in climate protection.
The company-related emission intensity must be verified annually from 2023.
Since 01.01.2021, the CO₂-price forür fossil fuels in Germany based on the German Fuel Emissions Trading Act (BEHG).. The CO2-price initially applies to petroleum products such as gasoline, diesel, kerosene and heating oil, as well as natural gas and liquefied petroleum gas. From 2023, waste and solid fuels such as coal will be added, leading to higher energy prices for all energy consumers.
To their international competitiveness not to jeopardize are intended to help energy-intensive companies in the producingn Trades receive state aid to finance the additional loads of the national CO2-Emissions Tradings at least partially aus to compensate.The legal basis is the Ordinance on Measures to Prevent Carbon Leakage through the national fuel emissions trading scheme (BECV). It entered into force on 28.07.2021 (BGBl. I p. 3129). Due to its state aid character, the regulation still requires approval by the European Commission.
The companies that are currently eligible to apply are those that belong to a beeligiblesector or subsector listed in the annex to the BECV. Beneficiaries are e.g. the Production of cement, the Production of lime and burnt gypsum, coking plants, petroleum refining, the manufacture of fertilizers and paper and board, and the basic chemical industry. The list of beneficiary sectors and subsectors can be viewed via the following link:
https://www.gesetze-im-internet.de/becv/anlage.html
A sector describes the economic activity at the NACE class level (coded with four digits) according to Regulation (EC) No 1893/2006. This corresponds to the Classification of the economic sectors of the Federal Statistical Office with Stand 2008 (WZ 2008). The classification can be obtained from the Statistical OfficenAmt of the European Union Eurostat can be called up:
A subsector is the branch of activity as a subclass of sectors at the 6-digit or 8-digit level according to the commodity classification used for industrial production statistics in the European Union. The decisive factor here is the so-called “Prodcom-list” of industrial products. Eurostat makes this list available here:
Sectors not previously included in the BECV may apply for subsequent inclusion as an eligible sector. Due to the application deadline (9 months after the entry into force of the BECV, i.e. by 28.04.2022), the examination should be carried out promptly and together with the respectiveThe company’s business associations are also responsible for this. Currently, the DEHSt the application procedure. In the coming months, application forms, a guide and further information will be made available on the authority’s website.
In addition to classification in a beneficiary sector or subsector, eligibility for BECV aid requires proof of a certified energy management system according to ISO 50001 or a registered environmental management system (EMAS).. Unternehms with an annual energy consumption of 10 GWh can alternatively provide proof of also via an energy managementmanagement system according to ISO 50005 or the Membermembership in an energy efficiency or climate protection network. provide.
The expected aid amount consists of the energy consumption subject to SESTA and the sector-relatedn compensation level together. This factor can also be added to the list of sectors and subsectors eligible for aid. in the annex to the BECV. In principle, a deductible in the amount of 150 tons of CO2-equivalents. For Unterprises with a total energy consumption of fossil fuels in the accounting year of less than 10 GWh had, a reduced deductible according to § 9 para. 6 BECV.
The first application process for a carbonLeakage-compensation will take place in 2022 (application deadline 30.06.2022). For this purpose the German Emissions Trading Authority DEHSt as the competent authority, is expected to publish application forms, a guide and further information in the first quarter of 2022.publish information on their website.
The competent authority is the Federal Environment Agency. Confirmation of all information must be provided by a certified public accountant.
The basic prerequisite is an energy or environmental management system. There are simplification rules for small emitters: an alternative energy management system or membership in climate protection and energy efficiency networks is also sufficient here. The aid must go towards investments in climate protection measures and must be proven.
The company-related emission intensity is calculated from the ratio between fuel emission volume and gross value added (kg CO2 / EUR). Exceeding the respective threshold must be proven annually from the application year 2023. This is a prerequisite for claiming the maximum degree of compensation.
The following quantities of fuel are not eligible for benefits:
– biogenic origin,
– Use in plants subject to EU emissions trading,
– Use for power generation,
– Use for heat generation for third parties,
– Use for tax-exempt purposes according to § 25 EnergieStG,
– Outreach to non-beneficiary sectors,
– Reference before 01.01.2021.
With our potential analysis you will find out in which areas you can use the aid for the greatest savings in your company.