Germany has two carbon markets for business: the EU Emissions Trading System for power and industry, and a national system that prices fuels for heating and transport. Neither sells credits to the public for offsetting, so individuals and most companies buy voluntary credits instead. This guide explains how the systems fit together, what you can buy and the rules on tax and claims. For other countries, see our countries hub.
Germany’s compliance markets
Two systems put a price on emissions in Germany today, and a third is due to take over from one of them.
Scrolls sideways to show every column.
| System | What it covers | Status |
|---|---|---|
| EU Emissions Trading System (EU ETS) | Electricity and heat generation, industry, aviation, maritime transport | Since 2005 |
| National emissions trading system (nEHS) | Fuels for heating and transport | Since 2021 |
| EU ETS 2 | Heating, road transport and other sectors | Regulatory phase from 2028 |
As of Oct 2026
The EU ETS
The EU ETS launched in 2005 and runs in all EU countries plus Iceland, Liechtenstein and NorwaySource 7. It covers electricity and heat generation, industrial manufacturing and aviation, about 40% of the EU’s total greenhouse gas emissions, and has covered maritime transport since 2024Source 7. One allowance gives the right to emit one tonne of CO₂e, and the cap is set to cut emissions by 62% by 2030 compared with 2005Source 7.
In Germany, the German Emissions Trading Authority (DEHSt) administers the German part of the EU’s Union Registry and processes account applicationsSource 10.
The national emissions trading system (nEHS)
Since 2021, the nEHS has put a price on CO₂ emissions from fuels in Germany, under the Fuel Emissions Trading Act (BEHG)Source 8. It covers all fuels in the Energy Tax Act, including petrol, diesel, heating oil, liquefied petroleum gas, natural gas and, since 2023, coalSource 8. Gas and coal suppliers and mineral oil companies must buy the certificates, not householdsSource 8.
In 2026, nEHS certificates of vintage 2026 are auctioned in a price corridor of €55 to €65 eachSource 9. Sales dates after the auction phase are set at €68 per certificate, and limited quantities can be bought at €70 in a post-purchase period up to 31 August 2027Source 9.
EU ETS 2 takes over from 2028
Buying voluntary credits in Germany
Most people and businesses buy from online retailers, marketplaces and brokers, which sell credits from projects around the world. Germany has no government-run programme that issues voluntary credits. The German Environment Agency (UBA) notes that a few international standards, such as Verra’s VCS and Gold Standard, cover most of the voluntary marketSource 4.
Ask which registry holds the credits and check that they are retired in your name; our guide to how to verify carbon credits shows how. Where to buy compares providers side by side.
Can you buy compliance certificates yourself?
The official registries are open to private buyers in principle:
- nEHS registry. Trading accounts can be opened by companies and natural personsSource 11.
- Union Registry, German part. Legal and natural persons can open trading accounts, but the holder must have a registered place of business in GermanySource 10. A trading account costs €393 to open and €649 per trading period to maintainSource 10.
These are trading accounts for the compliance markets, not a route designed for personal offsetting. For most buyers, a voluntary provider is the simpler option.
Reduce first, then offset
The UBA says avoiding and reducing emissions is always better than offsetting themSource 4. Cut what you can, then use credits for the emissions that are left. Our guide for individuals shows how to size a purchase.
Claims and tax notes
What you can say about offsets
Directive (EU) 2024/825 adds a ban on claiming, based on the offsetting of greenhouse gas emissions, that a product has a neutral, reduced or positive impact on the environment in terms of greenhouse gas emissionsSource 14. Member States had to adopt their rules by 27 March 2026 and apply them from 27 September 2026Source 14.
Germany implemented the directive through the third amendment to the Unfair Competition Act (UWG), published in the Federal Law Gazette on 19 February 2026 and applying from 27 September 2026Source 13. Read more in our guide to the EU green claims ban. Keep claims factual: say how many tonnes you retired and link to the registry record.
On VAT, section 13b of the VAT Act (UStG) makes the business recipient liable for VAT on transfers of EU ETS allowances, nEHS certificates and certain Kyoto-protocol creditsSource 12. Voluntary-market credits are not named in that provisionSource 12. We found no Federal Ministry of Finance guidance on the VAT or income-tax treatment of voluntary credit purchases. Ask a tax adviser about your own case.
How to check quality before you buy
Each Verra credit represents one tonne of CO₂e reduced or removedSource 1, and registries such as Gold Standard’s track every credit from issuance to retirementSource 2. That makes three checks possible before you pay:
- Is it in a public registry? Ask for the registry and serial numbers, and check the credits are retired in your name.
- Is the method credible? The ICVCM’s Core Carbon Principles set a quality threshold, and credits that meet it can carry the CCP labelSource 3.
- Is the seller clear? A good seller says what you are buying, what it charges and how and in whose name it retires credits.
Our quality section explains each check, and carbon credit scams lists the warning signs.
Article 6 deals
We found no official German bilateral agreement under Article 6 of the Paris Agreement. Germany’s Climate Change Act sets national targets of at least 65% below 1990 levels by 2030 and 88% by 2040, and keeps open the option of meeting them partly through cross-border mechanismsSource 5. At EU level, the 2040 target adopted in March 2026 allows a limited role for high-quality international credits, up to 5%, in the second part of 2030–2040Source 6.
How to buy, step by step
Step 1: Work out what to cover
Estimate your footprint and cut what you can first.
Step 2: Choose a project type
Pick avoidance or removal credits under a recognised standard.
Step 3: Pick a provider
Compare retailers, marketplaces and brokers on registry serials and certificates.
Step 4: Check the registry record
Confirm the credits are retired in your name on the registry.
Not sure how compliance and voluntary markets differ? Read voluntary vs compliance markets. To compare, see our guides to the United Kingdom and Canada.