Carbon Border Adjustment Mechanism (CBAM)

The Carbon Border Adjustment Mechanism (CBAM) was introduced in order to apply the same CO2 costs to energy-intensive products imported into the EU as apply to goods produced within Europe. The phased introduction of CBAM is intended to prevent the emigration of production to countries with low CO2 taxes ("carbon leakage").

From 1 October 2023 to 31 December 2025, the transition phase will apply, during which affected companies must report the emissions of goods covered by CBAM via an EU portal.

Implementation phase with direct financial relevance

The implementation phase with direct financial relevance for importers of CBAM goods will begin on 1 January 2026. If a threshold of 50 tonnes of imported CBAM goods (excluding electricity and hydrogen) per year is exceeded, participation in CBAM certificate trading will be mandatory. The launch of CBAM certificate trading will therefore place additional tasks on companies.

Our experts offer you comprehensive advice on all aspects of CBAM and support you in implementing all requirements efficiently and in a legally compliant manner.

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Our services at a glance

Supply chain management and enablement

We help you to set up structures and processes to collect reliable emissions data along your supply chain. This includes training your employees and suppliers, implementing data collection tools and defining standardised communication channels.
Calculation and verification of CBAM emission data

We create precise emissions calculations based on current standards and specifications and check existing data for plausibility and completeness.
Preparation for the verification of supplier data

We prepare your suppliers and you for the future verification of emissions data and help to identify potential gaps and counteract them at an early stage.
Preparation for the CBAM implementation phase

We develop processes for the efficient implementation of CBAM obligations, customised to the requirements of your company. We support you with the internal organisation and integration into existing compliance and financial processes.
CBAM certificate trading

We help you to assess the financial impact of CBAM and take appropriate measures at an early stage to optimise costs and minimise risks from price fluctuations.

Your added value

With our expertise and practical experience, we support you in efficiently integrating CBAM into your business processes. Our interdisciplinary team helps you to master complex requirements and not only comply with regulatory requirements, but also to secure strategic advantages through forward-looking CBAM implementation.

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