CO2‑cost split in Germany 2026: April 2026 evaluation, BEHG €55–€65/t, district‑heating and non‑residential changes ahead, and budgeting CO2 in 2026/27 leases

What changed for 2026

Germany’s national fuel emissions trading (nEHS, under the BEHG) moved from fixed prices to auctions in 2026 within a statutory price corridor of €55–€65 per tonne of CO2. Auctions are conducted by the EEX; the Umweltbundesamt and EEX both confirm the corridor for 2026. For budgeting, you must expect prices to clear anywhere in this band. The actual average for the year will be published by the Umweltbundesamt by 31 March of the following year, as required by the CO2KostAufG. ([umweltbundesamt.de](https://www.umweltbundesamt.de/der-nationale-emissionshandel?utm_source=openai))

On 14 April 2026, the Federal Government transmitted the statutory evaluation of the CO2KostAufteilungsgesetz (CO2KostAufG) to the Bundesrat and the Bundestag (printed paper 21/5350). The accompanying Bundestag note summarises the findings: the split is broadly working but needs targeted adjustments, notably for district heating and for a forthcoming non‑residential model. ([dserver.bundestag.de](https://dserver.bundestag.de/brd/2026/0222-26.pdf))

The rules you apply today (CO2KostAufG)

Residential. For residential buildings, the landlord–tenant split follows a 10‑step table keyed to the building’s specific CO2 emissions (kg CO2 per m² per year). At <12 kg/m² the tenant pays 100 % of CO2 costs; at ≥52 kg/m² the landlord pays 95 %. Intermediate bands move in 5 kg/m² steps, shifting 10 percentage points each step. The table is set out in the statute and applies to billing periods starting on or after 1 January 2023. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/co2kostaufg/BJNR215400022.html))

Non‑residential. For non‑residential buildings, the law still mandates a 50:50 split and invalidates any clause that shifts more than 50 % to the tenant. A non‑residential step model is being developed, but as of 20 September 2026 it has not been legislated; the April 2026 evaluation says a change should wait until EPBD implementation details are clear. Budget on 50:50 unless and until amended. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/co2kostaufg/BJNR215400022.html))

District heating. Heat suppliers must state a single, net‑calorific‑value emission factor for the connected heat network on their invoices. In practice, the evaluation reports start‑up issues in the first year and inconsistent methods (e.g., different CHP allocation approaches); the ministries will examine harmonisation and, for district heat, even a possible shift to a simple 50:50 split due to landlords’ limited control over the renewable share. Watch for a targeted amendment. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/co2kostaufg/BJNR215400022.html))

Exceptions. Where public‑law constraints block upgrades (e.g., listed‑building rules, mandatory district‑heat connection, conservation areas), the landlord’s statutory share is halved; if both building and supply upgrades are blocked, no split applies. These exceptions are defined in § 9 CO2KostAufG. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/co2kostaufg/BJNR215400022.html))

Billing duty. Landlords must show the tenant’s CO2 amount, the building’s band and the calculation basis in the heating bill. If they don’t, the tenant may reduce their heat‑cost payment by 3 %. Self‑supplied tenants (e.g., gas combi boilers) calculate the split and can reclaim the landlord share. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/co2kostaufg/BJNR215400022.html))

How the BEHG price flows into your 2026 bill

Suppliers apply the CO2 price to fuels using standard, net‑calorific‑value emission factors set under the EBeV 2030. For indicative budgeting, commonly used factors are around 0.201 kg CO2/kWh for natural gas and 0.266 kg CO2/kWh for heating oil; always use the factor printed by your supplier for the relevant period. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/ebev_2030/anlage_2.html?utm_source=openai))

Example. A building using 100,000 kWh of natural gas in 2026 emits about 20.1 t CO2 (100,000 × 0.201 kg/kWh). At €55–€65/t, the annual CO2 line item would be roughly €1,106–€1,307 before any landlord–tenant split under the CO2KostAufG. For heating oil at 0.266 kg/kWh, 100,000 kWh would be ~26.6 t and ~€1,463–€1,729. These are order‑of‑magnitude ranges; actual charges follow supplier data and the auction outcomes within the corridor. ([umweltbundesamt.de](https://www.umweltbundesamt.de/der-nationale-emissionshandel?utm_source=openai))

District heat is mixed‑fuel: use your network’s factor from the bill or obtain it from the operator. The CO2KostAufG requires a network‑level net‑calorific‑value factor to be provided on invoices. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/co2kostaufg/BJNR215400022.html))

District‑heating and non‑residential tweaks on the way

The April 2026 evaluation flags two pending areas. First, district heating: ministries will examine harmonising CHP allocation methods and may consider a simple 50:50 split for district heat because landlords have limited leverage over decarbonising a municipal network. Second, non‑residential: a step model is being developed, but the evaluation advises waiting until the EPBD implementation for non‑residential energy certificates is fixed. No dates are set. Track the next CO2KostAufG amendment. ([dserver.bundestag.de](https://dserver.bundestag.de/btd/21/053/2105350.pdf))

How to budget CO2 line items in 2026/27 leases

Step 1 — Get the fuel basis right. Confirm your 2026 fuel/emissions basis from supplier documents: total consumption, the net‑calorific‑value emission factor, and the CO2 price reference. For district heat, request the network factor if missing. The CO2KostAufG and EBeV 2030 set the form and factors. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/co2kostaufg/BJNR215400022.html))

Step 2 — Price scenario. For 2026, run a range using €55, €60 and €65 per tonne. Use the Umweltbundesamt average once published by 31 March 2027 to true‑up. ([umweltbundesamt.de](https://www.umweltbundesamt.de/der-nationale-emissionshandel?utm_source=openai))

Step 3 — Apply the legal split. Residential: apply the statutory 10‑step table to the building’s specific emissions (kg CO2/m²/a) to derive the landlord/tenant percentages. Non‑residential: use 50:50 unless the law is amended. District heat: apply the standard rules for now; be ready to adjust if a 50:50 carve‑out is legislated. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/co2kostaufg/BJNR215400022.html))

Step 4 — Reflect it in documents. In service‑charge budgets and heads of terms, label a separate “CO2‑costs (BEHG)” line and reference the CO2KostAufG for the allocation. Build in a re‑opener to adjust to the 2026 auction outcomes and to any statutory change enacted in 2027.

Compliance notes. • Show the tenant’s CO2 amount, the building band and calculation basis in the annual heating bill; failing that, tenants can cut their heat‑cost payment by 3 %. • Self‑supplied tenants (e.g., gas combi) may reclaim the landlord share. • Public‑law constraints can halve or, in edge cases, eliminate the landlord share under § 9; document the constraint if you rely on it. Engage a German property lawyer or Hausverwalter to draft compliant wording. This article is general information, not legal advice. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/co2kostaufg/BJNR215400022.html))