{"id":11023,"date":"2023-12-04T17:02:41","date_gmt":"2023-12-04T16:02:41","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=11023"},"modified":"2025-04-24T09:25:54","modified_gmt":"2025-04-24T07:25:54","slug":"energy-law-what-will-change-for-companies-in-2024","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/en\/energierecht-was-aendert-sich-2024-fuer-unternehmen\/","title":{"rendered":"Energy law: What will change for companies in 2024?"},"content":{"rendered":"

The year 2024<\/strong> promises significant changes in the Energy law<\/strong> for companies. In the midst of global efforts to accelerate the transition to sustainable energy sources and mitigate climate change, companies are facing new challenges and opportunities.<\/p>\n\n\n\n

Legislators at national and international level are increasingly focusing on legal measures to promote the use of renewable energies, increase energy efficiency and support low-carbon technologies.<\/p>\n\n\n\n

These developments have a direct impact on many companies. In this context, the question arises: What specifically will change in energy law for companies in 2024 and how can these changes be integrated into their strategic planning? We provide an overview of the upcoming legal developments.<\/p>\n\n\n\n

Amendment to energy law in 2024: extension of the LkSG to companies with 1,000 or more employees<\/h2>\n\n\n\n

The Supply Chain Act, or more precisely, the German Supply Chain Duty of Care Act (LkSG), which has been in force since January 1, 2023 for companies with 3,000 or more employees, applies from January 1, 2024 also for companies with 1,000 employees.<\/strong> Although it does not directly influence energy law, it has a significant impact on the energy industry of large companies and their entire supply chain. <\/p>\n\n\n\n

SMEs are also affected<\/strong>as they are (direct) suppliers subject to the due diligence obligations of the LkSG, which companies must comply with along their supply chain. The law obliges companies to comply with human rights and environmental due diligence obligations in order to prevent human rights violations and environmental damage in their supply chains. This includes measures such as the introduction of due diligence procedures, the inspection of suppliers, the establishment of grievance mechanisms and transparent reporting obligations.<\/p>\n\n\n\n

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More about the LkSG<\/a><\/div>\n<\/div>\n\n\n\n

Energy law: Abolition of the electricity price brake (StromPBG) on January 1, 2024<\/h2>\n\n\n\n

The law that was only passed in December 2022 on the Electricity price brake<\/strong> (Electricity Price Brake Act - StromPBG) was originally scheduled to run until March 31, 2024 and will now be terminated on January 1, 2024<\/strong>. This decision is the result of the budget ruling by the Federal Constitutional Court on November 15, which declared the transfer of coronavirus billions to the Climate and Transformation Fund inadmissible. <\/p>\n\n\n\n

The Economic and Stabilization Fund, which financed the energy price brakes, was therefore put to the test. One day after the ruling, the Bundestag had originally decided to extend the brakes until March 31. The energy price brakes for electricity and gas were introduced in March to protect consumers from high energy prices. During the peak phase, prices were capped for a large proportion of private household consumption, but are now generally lower.<\/p>\n\n\n\n

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More about the StromPBG<\/a><\/div>\n<\/div>\n\n\n\n

Start of data collection for the CSRD reporting obligation from January 1, 2024<\/h2>\n\n\n\n

The EU's Corporate Sustainability Reporting Directive (CSRD), which was adopted on 10.11.2022 extended<\/strong> the Sustainability reporting obligation for SMEs from 2024<\/strong>. In addition to the previous 1,200 large German companies, around 15,000 other companies must now prepare reports in accordance with stricter criteria. <\/p>\n\n\n\n

The CSRD now also applies to listed SMEs and companies with more than 250 employees, total assets of more than 20 million euros or net sales of more than 40 million euros. The directive serves to implement EU climate legislation and aims to achieve climate neutrality by 2050. Reports must cover environmental aspects, social responsibility, human rights and governance. New requirements include the content of Taxonomy, business model, supply chains, corporate goals<\/strong> and more. Reports are subject to inspection<\/strong>require External certification<\/strong> and must be Management report<\/strong> be published.<\/p>\n\n\n\n

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More on CSRD reporting obligation<\/a><\/div>\n<\/div>\n\n\n\n

Introductory phase of the CBAM since October 2023<\/h2>\n\n\n\n

The Carbon Border Adjustment Mechanism (CBAM) aims to reduce greenhouse gas emissions in international trade. It taxes the CO\u2082 footprint of imported goods<\/strong> to the EU to ensure that importers meet the same environmental requirements as domestic manufacturers. CBAM is intended to prevent carbon leakage, where emissions are shifted to countries with more lax climate regulations. <\/p>\n\n\n\n

The EU expects an optimization of EU production, promotion of clean industries in non-EU countries and fairer global trade prices for CO\u2082-intensive products. In the first step, companies will initially only have to calculate the direct and indirect CO\u2082 emissions of imported goods and record them in a quarterly report. From 2026, CBAM certificates must be purchased. The registration obligation for CBAM applicants and the gradual abolition of the free allocation of EU ETS certificates will begin in 2025.<\/p>\n\n\n\n

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More about CBAM<\/a><\/div>\n<\/div>\n\n\n\n

Price increase of nEHS CO\u2082 certificates from \u20ac 30 to \u20ac 45<\/h2>\n\n\n\n

As part of the introduction of national emissions trading, CO\u2082 certificate prices are currently still capped. Due to the war in Ukraine and the associated energy crisis, the planned increase in German CO\u2082 certificates in 2023 has been postponed. From January 1, 2024 the price will rise from \u20ac 30 to \u20ac 45<\/strong>. From 2026, the certificates are to be auctioned in a price corridor of 55 to 65 euros and traded freely from 2027. the national emissions trading system (nEHS) was introduced by the DEHSt (German Emissions Trading Authority) to price CO\u2082.<\/p>\n\n\n\n

The classification of companies and their allocation to the EU ETS or DEHSt depends on constantly adjusted criteria. The system is based on the Fuel Emissions Trading Act (BEHG), which stipulates that companies must cover CO\u2082 emissions from the use of fossil fuels with emission allowances. The DEHSt covers sectors that are not covered by the EU ETS, such as transport, buildings and agriculture. Companies must surrender one nEHS certificate for every tonne of CO\u2082 released, which they either receive free of charge or purchase from the DEHSt.<\/p>\n\n\n\n

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More about nEHS certificates<\/a><\/div>\n<\/div>\n\n\n\n

Grid fee increase of approx. 60 % forecast for 2024<\/h2>\n\n\n\n

In 2023, around 90 % of the electricity price for commercial and industrial customers will be made up of procurement, sales and grid fees and 10 % of taxes, levies and other charges. The average price is around 26.5 cents per kilowatt hour for companies with an annual medium-voltage consumption of between 150,000 and 20 million kWh. <\/p>\n\n\n\n

After canceling the promised subsidy of 5.5 billion euros<\/strong> the TSOs 50Hertz, Amprion, Tennet and Transnet BW announced an increase in transmission grid fees for 2024, which will more than double on average to 6.43 cents per kilowatt hour (from 3.12 cents this year). In contrast to the regional differences in DSO grid fees, the prices for TSOs are uniform across Germany. The total grid fees <\/strong>increase is expected to increase by around 60%<\/strong>which will also have an impact on private households and energy-intensive companies.<\/p>\n\n\n\n

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More on grid charges<\/a><\/div>\n<\/div>\n\n\n\n

Planned reduction in electricity tax to 0.05 cents\/kWh for the manufacturing industry<\/h2>\n\n\n\n

Also dependent on the Constitutional Court ruling of November 15, 2023 is the Electricity tax cut to 0.05 cents\/kWh for the manufacturing industry.<\/strong> In order to create an alternative to the industrial electricity price, the German government planned to reduce the electricity tax for the energy-intensive manufacturing industry in Germany to the European minimum. The intention is to limit the tax rate for affected companies from 1.537 cents\/kWh to 0.05 cents\/kWh. The statutory regulation in energy law is to apply for at least 2024 and 2025 and could be extended for a further three years if further funding is provided. <\/p>\n\n\n\n

What is new is that now also SMEs benefit from the electricity tax cut<\/strong>provided the business is classified as a \"manufacturing and processing industry\". An estimated 78,000 companies, including bakeries, butchers, woodworking businesses and metal construction companies, will benefit from the low tax rate. For other businesses, however, such as energy-intensive dry cleaners or automotive businesses, nothing will change and the tax rate will remain at 2.05 cents\/kWh. It remains to be seen whether there will be further changes or extensions when the decision is implemented.<\/p>\n\n\n\n

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More about the relief package<\/a><\/div>\n<\/div>\n\n\n\n

Energy law: Abolition of peak equalization for 2024<\/h2>\n\n\n\n

The cross-industry so-called. Peak equalization <\/strong>will also be included in the relief package of November 2023 abolished<\/strong>. Originally introduced as part of the ecological tax reform of 1999 in energy law, the peak equalization <\/strong>energy-intensive companies to recover up to 90 % of the electricity tax.<\/strong> The new regulation should actually only affect companies in the manufacturing industry and replace the previous peak equalization, which applied to companies in all economic sectors. Whether it will remain in place after all depends on the decisions made by the traffic light coalition.<\/p>\n\n\n\n

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More on peak shaving<\/a><\/div>\n<\/div>\n\n\n\n

New photovoltaic obligations from 2024 in individual federal states<\/h2>\n\n\n\n

A uniform Photovoltaic obligation<\/strong> in Germany is not yet in sight. Nevertheless, further energy law regulations of the individual federal states will come into force in 2024, obliging companies to install photovoltaic systems. For example, it is certain that new commercial buildings in Brandenburg will have to be equipped with PV systems from mid-2024, in Bremen this applies to roof renovations as well as public buildings in Rhineland-Palatinate and in North Rhine-Westphalia all new industrial buildings must have solar systems from 2024. Further state-specific laws are to be expected. \u00a0<\/strong><\/p>\n\n\n\n

\n
Overview of the PV obligation<\/a><\/div>\n<\/div>\n\n\n\n

Changes to EU ETS CO\u2082 certificate trading in 2024<\/h2>\n\n\n\n

From 2024, the entire Maritime transport\" sector<\/strong> of the European Union are included in EU ETS CO\u2082 certificate trading. As a result, 78.4 million additional allowances will initially increase the trading volume. However, the cap will be reduced by 90 million allowances for all economic sectors, so that prices for EU ETS allowances will rise<\/strong>. In addition, further privileges and exemptions will be withdrawn, such as the subsidization of flights to the outermost regions of the European Economic Area.<\/p>\n\n\n\n

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More about EU-ETS<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Das Jahr 2024 verspricht bedeutende Ver\u00e4nderungen im Energierecht f\u00fcr Unternehmen. Inmitten der globalen Bem\u00fchungen, den \u00dcbergang zu nachhaltigen Energiequellen zu beschleunigen und den Klimawandel einzud\u00e4mmen, stehen Unternehmen vor neuen Herausforderungen und Chancen. Gesetzgeber auf nationaler und internationaler Ebene setzen verst\u00e4rkt auf rechtliche Ma\u00dfnahmen, um den Einsatz erneuerbarer Energien zu f\u00f6rdern, Energieeffizienz zu steigern und kohlenstoffarme […]<\/p>\n","protected":false},"author":3,"featured_media":11027,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-11023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solar-news"],"acf":[],"yoast_head":"\nEnergierecht: Was \u00e4ndert sich 2024? | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"In 2024 werden sich einige Gesetze und Vorgaben im Energierecht f\u00fcr Unternehmen \u00e4ndern. 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