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Last update 20/02/2024

Flights of all aircraft operators within the European Economic Area (EEA) have been subject to the EU ETS 1 since 2010. The introduction of CORSIA in 2019 led to the parallel existence of two systems that overlap on international flights within the EEA.

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Overview

We are the competent authority in Germany both for EU ETS 1 in aviation and for the Carbon Offsetting and Reduction Scheme for International Aviation () of the International Civil Aviation Organisation (ICAO). Germany has agreed to the CORSIA regulations in the ICAO and has committed itself under international law to implementing CORSIA. This will be implemented quickly and uniformly in the EU for all member states via the Emissions Trading Directive. Aircraft operators not based in the EEA will continue to report only their EU ETS 1 emissions to us in the emissions report.

The EU Emissions Trading Scheme (EU ETS 1) covers flights within and between countries in the European Economic Area (EEA) and from the EEA to the UK and Switzerland. The cap, which is roughly at the level of emissions in 2005, will fall by 4.3 percent annually from 2024 and by 4.4 percent from 2028 - the same linear reduction factor as for the stationary sector. The free allocation will expire by 2026 and be replaced by auctioning all emission allowances earmarked for aviation (in addition to 20 million SAF allowances by 2030). A monitoring and reporting obligation for non-co2-effects will apply from 2025; the Commission must report by 2027 on how the non-con2-effects can be mitigated, e.g. through their full inclusion in the EU ETS 1.

Under CORSIA, aircraft operators are subject to reporting and cancellation obligations in their home countries for their international flights. The reporting obligation has applied since 2019. There was no cancellation obligation for the pilot phase of CORSIA in the period from 2021 to 2023, as the sector's international emissions were permanently below the 2019 baseline due to the Covid-19 pandemic. From 2024, the baseline will fall to 85 percent of 2019 emissions, after which carbon offset credits will probably have to be cancelled. For EEA aircraft operators, the list of permitted offets differs from that of the ICAO for various reasons, for example to avoid double counting of emission reductions through more advanced measures. From 2027, participation in CORSIA will be mandatory for almost all countries with the exception of certain developing countries. For routes to and from countries that are not covered by CORSIA and that are not exempt from CORSIA as developing countries, the EU emissions trading 1 rules are expected to apply from 2027.

Flights of all aircraft operators within the European Economic Area (EEA) have been subject to the EU ETS 1 since 2010. Since 2019, the introduction of CORSIA has led to the parallel existence of two systems that overlap on international flights within the EEA. Flights under the EU ETS 1 are subject to a more demanding climate protection target than under CORSIA. To avoid double charging, aircraft operators based in the EEA are exempt from the cancellation obligation under CORSIA for international flights within the EEA.

This chart explains the scope of EU ETS and CORSIA for various categories and flights.
This chart explains the scope of EU ETS and CORSIA for various categories and flights.

This chart explains the scope of EU ETS 1/CH-ETS and CORSIA for various categories and flights.

On 07/07/2017, the European Union and Switzerland concluded an agreement on the linking of their emissions trading systems, which came into force on 01/01/2020. For aircraft operators operating flights between the EEA and Switzerland, within Switzerland and also from Switzerland to the UK, this results in a number of special features.

Participant of EU ETS 1 or CORSIA?

In principle, all aircraft operators whose aircraft take off or land on the territory of the European Economic Area (EEA, territory of the EU Member States and Iceland, Norway and Liechtenstein) participate in the EU ETS 1. This has been stipulated in Annex 1 of the Emissions Trading Directive.

Flights by aircraft with a maximum take-off weight below 5,700 kilograms are exempt from EU emissions trading. Other exemptions include flights under visual flight rules, rescue, police, military as well as research flights.

In addition, commercial aircraft operators do not participate in emissions trading if they carry out fewer than two flights per day on average within the „extended full scope“ (to be more precise, fewer than 243 flights in the three consecutive four-month periods from January to April, May to August and September to December) or if they emit less than 10,000 tonnes of carbon dioxide () per year in relation to the extended scope. Until 31/12/2030, non-commercial aircraft operators are also exempted if they emit less than 1,000 tonnes of CO2 per year with respect to the „extended full scope“. in principle applies to aircraft operators whose international flights with aircrafts having a maximum take-off mass of more than 5,700 kg generate more than 10,000 tonnes of annual CO2 emissions. In the European Union, the reporting requirements of CORSIA were implemented by means of a delegated regulation of the EU Commission on the Emissions Trading Directive. Accordingly, the reporting requirements only apply to aircraft operators that fulfil all of the following conditions:

  • They hold an Air Operator's Certificate issued by a State of the European Economic Area (EEA) or are registered in an EEA State, including the outermost regions, overseas territories and dependencies of that EEA State;

  • They generate annual CO2 emissions of more than 10,000 tonnes from aircraft having a maximum take-off mass of more than 5. 700 kg, operating flights between aerodromes in different European Economic Area (EEA) States or flights referred to in Article 2(1) (flights between aerodromes in EEA States and aerodromes in third countries; international flights between aerodromes in EEA States and aerodromes in outermost regions and overseas territories or dependencies of other EEA States; international flights between aerodromes in outermost regions and overseas territories or dependencies of EEA States and aerodromes in third countries or overseas territories or dependencies of other EEA States).

List of Administering Member States

You will find the Administering Member States List below, which features all aircraft operators subject to emissions trading and assigned to an EU Member State, provided they are known to the European Commission. The list stipulates which Member State is responsible for which operator.

List of Aircraft Operators and their Administering Member States (23/03/2023)

Information of the European Commission on the list of aircraft operators and their administering Member States, the prior compliance list as well as on the modifications on these lists

Entscheidung der Kommission zur genauen Auslegung der in Anhang I der Richtlinie 2003/87/EG aufgeführten Luftverkehrstätigkeiten

FAQ on the scope

  • The following three geographical areas of application are relevant for the European Union emission trading system (EU ETS 1):

    • Extended Full Scope: includes all flights departing from or arriving at the European Economic Area (EEA); relevant for the consideration whether an aircraft operator is subject to the EU ETS 1 (see answer LV004)
    • Full scope: includes all flights departing from or arriving at the EEA; excluding flights from Switzerland or the United Kingdom (UK) of Great Britain and Nothern Ireland into the EEA; decisive for the consideration of whether an aircraft operator can apply a simplified reporting procedure according to Article 55 of the Monitoring Regulation (MVO) or Article 28a paragraph 6 of the Emissions Trading Directive (see answers LV033 and LV038)
    • Reduced scope: includes all flights departing from or arriving at the EEA, as well as flights from the EEA to Switzerland and from the EEA to the United Kingdom of Great Britain and Nothern Ireland relevant for the reporting and submission obligation

    In the following, the reduced scope is explained in detail, as its correct application is crucial for the fulfilment of the reporting and submission obligation.

    The limitation of the reporting and surrender obligation applies according to Regulations (EU) Number 421/2014 and (EU) Number 2017/2392 for the reporting years 2013 to 2023. According to these regulations, emissions from flights between an aerodrome in the EEA and an aerodrome outside the EEA are no longer subject to the reporting and surrender obligation. For flights to, from and within outermost regions special regulations apply, which are described under b).

    a) The geographical scope includes the EEA-territories of

    • Austria
    • Belgium
    • Bulgaria
    • Croatia
    • Cyprus
    • Czech Republik
    • Denmark
    • Estonia
    • Finland
    • France
    • Germany
    • Greece
    • Hungary
    • Iceland
    • Ireland
    • Italy
    • Latvia
    • Liechtenstein
    • Lithuania
    • Luxembourg
    • Malta
    • Netherlands
    • Norway
    • Poland
    • Portugal
    • Romania
    • Slovakia
    • Slovenia
    • Spain
    • Sweden
    • United Kingdom (until 31/12/2020)

    on the European continent.

    The following territories of Member States are also part of the EEA: Ceuta and Melilla (Spain), Aland Islands (Finland), Jan Mayen (Norway) and Gibraltar (United Kingdom until 31/12/2020).

    Special regulations apply for Switzerland (from 01/01/2020) and United Kingdom (from 01/01/2021):

    On 01/01/2020, the agreement on linking the emissions trading systems of Switzerland and the European Union entered into force. Through the linking, emissions from flights from the EEA to Switzerland are subject to the reporting and surrender obligation of the EU ETS 1.

    Due to the UK's withdrawal from the EU, the UK will also no longer participate in the EU ETS 1 from 01/01/2021. However, due to the trade agreement between the EU and the United Kingdom, flights from the EEA to the United Kingdom will continue to be covered by the EU ETS 1.

    So the reduced scope of earlier years differs from the current status.

    b) Outermost regions: The European Union (EU) currently includes nine outermost regions in the meaning of Article 349 of the Treaty on the Functioning of the European Union:

    1. Canary Islands (Spain)
    2. French Guiana (France)
    3. Guadeloupe (France)
    4. Martinique (France)
    5. Mayotte (France)
    6. Réunion (France)
    7. Saint-Martin (France)
    8. Azores (Portugal)
    9. Madeira (Portugal)

    Emissions from flights between aerodromes in the same outermost region (for example within the Canary Islands) remain fully covered under the EU ETS 1. However, pursuant to Commission Regulation (EU) Number 421/2014 an Comission Regulation (EU) Number 2017/2392 flights between an aerodrome located in an outermost region and an aerodrome in another outermost region (for example between Madeira and the Canary Islands) are temporarily excluded from the geographical scope of the EU ETS 1 for the reporting years 2013 to 2023 in terms of reporting and surrendering obligations. The same applies to flights between EEA-territories on the European continent and outermost regions.

    c) The following countries and territories of EEA Member States are excluded from the EU ETS 1 for 2013 to 2023. UK territories are also excluded after 2023:

    • Greenland
    • Faeroe Islands
    • French Polynesia
    • New Caledonia
    • Saint Barthélemy, Saint Pierre and Miquelon
    • Wallis and Futuna
    • Aruba
    • Bonaire
    • Saba
    • Sint Eustatius
    • Curaçao
    • Sint Maarten
    • Svalbard
    • Anguilla (UK)
    • Bermuda (UK)
    • British Antarctic Territory (UK)
    • British Indian Ocean Territory (UK)
    • British Virgin Islands (UK)
    • Cayman Islands (UK)
    • Falkland Islands (UK)
    • Bailiwick of Guernsey (UK)
    • Isle of Man (UK)
    • Jersey (UK)
    • Montserrat (UK)
    • Pitcairn (UK)
    • Henderson (UK)
    • Ducie and Oeno Islands (UK)
    • Saint Helena, Ascension and Tristan da Cunha (UK)
    • South Georgia and the South Sandwich Islands (UK)
    • Turks and Caicos Islands (UK)
    • Akrotiri (UK)
    • Dhekelia (UK)

    Emissions from flights to, from or between these airports are not subject to emissions trading for the reporting years 2013 to 2023. For UK territories this also applies after 2023.

    d) Specifics of certain airports

    Basel-Mulhouse-Freiburg

    Flights to and from the Basel-Mulhouse-Freiburg EuroAirport (ICAO airport codes LFSB and LSZM) are subject to the EU ETS 1 because the airport is situated in French territory.

    Ercan (Northern Cyprus)

    The Ercan Airport (ICAO airport code LCEN) is situated in the Turkish Cypriot north of the island in, and as known by Turkey, the Turkish Republic of Northern Cyprus, which is not internationally recognised as a state – except by Turkey. Consequently, the airport is not in the territory of an EU Member State as the Republic of Cyprus exercises no authority there.

    Ercan Airport is therefore treated in the EU ETS 1 as a non-EU airport.

    Gibraltar

    Gibraltar is no longer an EEA territory since 01/01/2021 and is also not covered by the trade agreement between the EU and UK. Flights between the EEA and Gibraltar are therefore currently not subject to the reduced scope. However, on 05/10/2021, the European Council authorised the opening of negotiations on an agreement with UK in relation to Gibraltar. If there are any changes regarding flights between the EEA and Gibraltar after the conclusion of a corresponding agreement, we will inform accordingly.