Current energy laws for companies
Increasing efficiency becomes a duty
- Pressure to reduce CO₂ increases
- Stricter EU laws being planned
- German laws force companies to act

The energy laws for companies are currently confusing and constantly changing: Due to the massive rise in energy prices since 2022, the planned price increase from €30 to €35 for national CO₂ certificates has been postponed in Germany to relieve the economy and gas and electricity price brakes have been introduced.
Pure energy costs have been falling again since the beginning/mid-2023 and the subsidies have now expired. Instead, another major cost factor is coming into focus: the urgently needed Power grid expansionwhose financing has not yet been clearly regulated. As things stand today, it is estimated at over 600 billion euros and is financed by Rapidly rising electricity grid charges covered. In addition Reforms to grid fee rebates for industry planned.
Energy laws & regulations that must be taken into account in companies' energy management for energy efficiency
- Energy Efficiency Act (EnEfG) Obliges companies to introduce EMS or EMS, energy audits and to implement energy-saving measures.
- StromPBG (electricity price brake) and EWPBG (natural gas price brake) have expired.
- EnFG (Energy Financing Act - since 2023) Obligates all companies with an electricity consumption of 1 GWh or more to invest in efficiency measures if their net present value is positive. The basis is DIN EN 17463 (VALERI).
- StromStG (Electricity Tax Act being amended) Regulates the taxation of the consumption of electricity through the electricity tax. The draft law for 2024 provides for Obligation to implement all economically advantageous energy-saving measures identified in accordance with DIN EN 17463 (VALERI)
- EnergieStG (Energy Tax Act - currently being amended) Regulates the taxation of all fossil and renewable energy types. Draft law for 2024 provides for Obligation to implement all economically advantageous energy-saving measures identified in accordance with DIN EN 17463 (VALERI)
- EnSimiMaV (valid until 30.09.2024) regulates technical energy-saving measures in buildings and obliges companies to implement energy efficiency measures in accordance with EnMs 50001 or energy audits in accordance with DIN EN 16247-1 within 18 months, provided they are cost-effective.
- GEG (Building Energy Act) Regulates the energy requirements of buildings and the use of renewable energies.
Standards, certifications and obligations to increase energy efficiency for companies
The new or amended climate and environmental protection laws mean a lot of changes for companies: Certifications, standards and norms Increasing energy efficiency is becoming more relevant and new obligations are being added. For example, companies with an annual energy consumption of 10 GWh or more must now implement energy efficiency measures following energy audits in accordance with DIN EN 16247-1 within 18 months, provided they are cost-effective. What is also new, however, is that this obligation now applies to a further 6,500 energy-intensive companies in Germany that consume less than 5 GWh per year. Although they do not have to undergo audits under the new Energy Financing Act (EnFG), they are also obliged to implement energy efficiency measures if they wish to apply for tax relief or do not want to lose their certifications.

Overview of the new obligations for company discharge applications
- ISO 50001 & ISO 50005 are standards for energy management systems for companies to be able to apply for relief under all current laws.
- DIN EN 16247-1 is the standard for independent energy audits to identify potential savings. They are mandatory for all companies with an energy consumption of more than 10 GWh, unless they have ISO 50001 or EMAS certification and wish to apply for relief. The energy audits are also to be extended to energy-intensive SMEs from 2024.
- DIN EN 17463 (VALERI) is the standard for evaluating energy efficiency measures. According to this standard, these are deemed to be cost-effective as soon as a positive net present value is achieved after a maximum of 20 % of the useful life.
- EMAS is a holistic management system (EU eco-audit or eco-audit) consisting of an environmental management system with accompanying environmental audits. It is a prerequisite for organizations that want to improve their environmental performance and apply for relief.
- EU ETS electricity price compensation (SPK) is the national funding guideline for aid measures. Companies with ISO 50001 or EMAS certification can apply for this and are obliged under DIN EN 17463 (VALERI) to implement energy efficiency measures or to cover 30 % of their electricity consumption from renewable energies.
- BECV (Carbon Leakage Regulation) is intended to protect companies whose international competitiveness is jeopardized by burdens from national emissions trading. ISO 50001, EMAS or ISO 50005 certifications are the prerequisites for this, as are investments in accordance with DIN EN 17463 (VALERI).
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Corporate Sustainability Reporting Directive (CSRD) is the guideline for sustainability reporting by companies and has been in force since 01.01.2024. The criteria have been massively tightened and it applies to far more companies in Germany. The reports must be audited by independent service providers and all participants are subject to external certification and the balance sheet oath.
Overview: Energy laws for companies and guidelines
Energy financing
EnFG Act
EMAS
ISO 50001
ISO 50005
Membership of energy efficiency and climate protection network
EN 17463 (VALERI)
Mandatory: Investments in efficiency measures if positive net present value
EU ETS electricity price
compensation (SPK)
EMAS
ISO 50001
ISO 50005
Membership of energy efficiency and climate protection network
EN 17463 (VALERI)
Investment in efficiency or decarbonization measures, if positive net present value
StromStG & EnergieStG
EMAS
ISO 50001
EN 16247-1 (Audits)
Identification & evaluation of savings measures according to specifications
EN 17463 (VALERI)
Mandatory: Investments in efficiency measures if positive net present value
Carbon Leakage Regulation
EMAS
ISO 50001
ISO 50005
Membership of energy efficiency and climate protection network
EN 17463 (VALERI)
Identification & evaluation of savings measures according to specifications