CO2 tax
CO2 levy
The Fuel Emissions Trading Act/BEHG stipulates that anyone who emits carbon dioxide/CO2 must pay a levy. In addition to industry, property owners are also affected. So-called KfW efficiency houses 55 or better are exempt.
New regulation from 2023
Until now, only tenants paid the CO2 levy. Since January 1, landlords have also had to contribute to the costs. The simplified 50:50 rule does not apply here, but rather the law provides for a graduated model. In order to calculate the applicable tier or apportionment ratio, landlords should request the following data from the fuel supplier during the course of the year in preparation for the heating cost statement for 2023: fuel emissions of the fuel supplied, carbon dioxide costs according to the SESTA, emission factor of the fuel and energy content of the fuel quantity supplied.
Status: January 27, 2023
Image: magele-picture - stock.adobe.com
