EU Commission finalizes FAQs on the EU taxonomy

On 5 March 2025, the EU Commission finalized a FAQ document (Commission Notice) on the application of the EU Taxonomy Regulation published as a draft in November 2024 and published it in the EU Official Journal (C/2025/1245, hereinafter “FAQ”). The FAQ answers questions on the application and interpretation of certain legal provisions of Delegated Regulation (EU) 2023/2486 (so-called Environmental Delegated Act, environmental objectives 3 to 6), Delegated Regulation (EU) 2021/2139 (so-called Climate Delegated Act, environmental objectives 1 to 2) and Delegated Regulation (EU) 2021/2178 (so-called Disclosures Delegated Act).

The total of 155 questions explain the provisions contained in the applicable legislation. The rights and obligations for the economic operators or competent authorities concerned under this legislation are not extended in any way and no additional requirements are introduced. The FAQs are merely intended to assist companies in implementing the relevant legislation.

The finalized FAQs can be downloaded here.