Header CBAM

CBAM

Reporting obligations for companies

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The Carbon Border Adjustment Mechanism (CBAM) is a central element of the EU's "Fit for 55" package. The aim of this package is to reduce CO2 emissions by 55 percent by 2030 compared to 1990 levels. The CBAM obliges companies that import emission-intensive goods into the EU to purchase so-called CBAM emission allowances in order to compensate for the difference between the CO2 price paid in the country of origin and the higher price in the EU.

The CBAM will apply in its final form from 2026 and is currently in the transition phase. Our topic page provides an overview of current developments.

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The fact sheet on the Carbon Border Adjustment Mechanism provides you with all the important information on this regulation at a glance—compact, understandable, and practical. It explains clearly which industries and company sizes are affected, what the time frame for implementation looks like, and what stage the regulation is currently in. It also highlights the need for action and possible sanctions. This makes it a valuable guide for companies that want to prepare for the new requirements at an early stage.

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