In a concise overview, Berlin-based mobility specialists from the consulting firm M3E have outlined practical changes in mobility that will impact companies as of the turn of the year 2024/2025. Key areas include tax adjustments, stricter requirements for charging infrastructure, and rising CO2 costs—all critical for the transport industry.
Increase in the CO2 tax for fuels
The CO2 price for fuels such as petrol and diesel will increase from €45 to €55 per tonne from 2025. This represents a rise of €10 per tonne compared to the previous year. According to M3E, this adjustment is expected to increase the price of a litre of petrol or diesel by approximately €0.16.
Stricter CO2 fleet targets
EU regulations will significantly reduce CO2 emission limits for vehicle fleets starting in 2025. For passenger cars, the target value will drop to 93.6 grams of CO2 per kilometre, a 19 per cent reduction. For light commercial vehicles up to 3.5 tonnes, the reduction will be 17 per cent, lowering the limit from 185 grams of CO2 per kilometre to 154 grams of CO2 per kilometre.
Vehicle manufacturers that exceed these limits will face fines calculated as €95 multiplied by the excess CO2 emissions (in grams per kilometre) and the number of registered vehicles.
Changes to the GHG quota
The exact structure of the GHG quota system for 2025 has not yet been finalised. However, an amendment to the 38th Ordinance on the Implementation of the Federal Immission Control Act (BImSchV) specifies that GHG quotas for 2025 and 2026 can only be used for the respective year.
Previously, unused quotas could be carried over to subsequent years, but significant overachievement of quotas in recent years has led to surplus quotas, reduced demand, and lower prices. This also undermined the intended steering effect of the system.
CO2 toll for e-trucks
The toll exemption for e-trucks will end on 31 December 2025. From 2026, tolls for e-trucks will remain lower than those for diesel lorries, as tolls will be CO2-based. This change is expected to make e-trucks more economically attractive for commercial use.
“It will be worthwhile for companies to compare the operating costs of electric and diesel lorries,” states M3E.
Special depreciation for electric vehicles
The German government plans to introduce a special depreciation allowance for electric cars. Companies will be able to write off 40 per cent of the cost of electric vehicles purchased from 1 July 2024 in the first year of ownership.
For the second year, the depreciation rate will be 24 per cent, gradually decreasing to 6 per cent by the sixth year. However, this measure has not yet been finalised.
New requirements for charging infrastructure
The Building Electromobility Infrastructure Act (GEIG) outlines new requirements for building owners regarding charging infrastructure for electric vehicles.
From 1 January 2025, the following rules will apply:
- New buildings with at least seven parking spaces must have at least one charging point, and every third parking space must be equipped with cable infrastructure.
- Existing non-residential buildings with more than 20 parking spaces must have at least one charging point installed.
- For major renovations of buildings with at least 11 parking spaces, at least one in five spaces must be equipped with cable infrastructure, and a charging point must be installed.
Building owners failing to comply with these requirements may face fines of up to €10,000.