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Application Procedure
Legal basis
The possibility of an exemption for small emitters is provided for by the Emissions Trading Directive (EHRL) and the Greenhouse Gas Emissions Trading Act. The exact requirements and consequences of an exemption for small emitters are regulated in the Emissions Trading Ordinance 2030 (EHV 2030). The exemption primarily concerns the obligation to surrender allowances in accordance with Section 7 TEHG in the exemption period 2026 to 2030.
In return, as a small emitter you will not receive any free allocation. You must continue to report annually on your emissions during the exemption period, with certain simplifications.
Exemption from the surrender obligation
If you would like to be exempted as a small emitter in the 2026 to 2030 allocation period, you must submit a corresponding application to us by midnight on 21/06/2024 at the latest. To do so, please complete the application form below and send it to us via the Virtual Post Office (VPS). For details, please refer to the Announcement, Federal Gazette, official section of 23/04/2024 B11. This is a material cut-off deadline. Please note that late applications do not entitle you to an exemption for this allocation period.
If you intend to apply for exemption as a small emitter, please note that it may be advantageous from various points of view to submit a verified allocation application at the same time as the exemption application, also by 21/06/2024:
- If the application for exemption is rejected:
If we, the DEHSt, or the European Commission reject your application for exemption as a small emitter, you can only receive a free allocation for the 2026 to 2030 allocation period if you have also submitted an allocation application to us by the deadline of 21 June 2024.
- If the emission limit is exceeded:
If your installation emits more than 25,000 tonnes of CO2-eq in one year at a later date during the exemption and thus falls under the levy obligation under section 7 TEHG again, you can only receive a free allocation for the remainder of the allocation period if you have submitted an allocation application to us by 21 June 2024 in due time. For more details, see chapter 5.2 of the information paper.
- Equalisation amount as an equivalent measure:
If you intend to choose payment of the equalisation amount as an equivalent measure in accordance with section 19 EHV 2030, it may be advantageous to submit a verified allocation application in parallel by 21/06/2024. This is because the calculation of the compensation amount is based on the verified allocation data submitted by 21/06/2024. Otherwise, the equalisation amount is determined against a hypothetical allocation quantity of zero.
For more details, see section 3.1 of the information paper.
10/05/2024