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Innovations in mobility in 2025: CO₂ tax, GHG quota, tolls and special write-offs

From January 2025, significant changes in the area of mobility will come into force, which will affect transport companies in particular. These include the increase in the CO₂ tax for fuels, the introduction of the GHG quota system and special depreciation for electric vehicles.

CO₂ tax increase

From this year, the use of fossil fuels will become significantly more expensive due to an increased CO₂ tax. This affects diesel, petrol, heating oil and gas. The price for every tonne of carbon dioxide emitted will rise from 45 to 55 euros. As a result, fuel prices in Germany will rise by around 3 cents per liter of petrol and just over 3 cents per liter of diesel. In Austria, the price of a liter of diesel will rise by around 2.5 cents and a liter of petrol by around 2.3 cents.

CO₂ fleet limits: regulations and objectives

The CO₂ fleet limits will be gradually tightened by 2035. These limits define the average CO₂ emissions of all newly registered vehicles from a manufacturer. Penalties apply if they are exceeded. The limit value relates to the fleet average and not to individual vehicles. Only tailpipe emissions are taken into account, while emissions from vehicle or fuel production are not considered. Heavier vehicles may have higher emissions due to weight-specific adjustments.

Truck toll: New tariff increases in Spain, Hungary and Italy

The cost of transporting goods on Europe's roads continues to rise: Spain, Hungary and Italy have announced plans to increase their toll rates. The new rates, which have already been set, could become an additional financial burden for freight forwarders and logistics companies. Especially in times of rising operating costs, this will pose new challenges for the industry. These developments are also likely to have an impact on prices and competitiveness within the EU.

Mandatory sustainability reports from 2025

From January 1, 2025, large companies will have to prepare sustainability reports in accordance with the Corporate Sustainability Reporting Directive (CSRD). These reports are intended to disclose the environmental and social impact of companies and make progress measurable. Large companies and certain non-EU companies are affected. Small and medium-sized companies could also be indirectly affected. The reports must comply with the European Sustainability Reporting Standards (ESRS).

Toll-free e-trucks in Germany by 2025

E-trucks will remain exempt from tolls in Germany until the end of 2025. From 2026, however, a reduced toll will be introduced for e-trucks. This reduced toll will be 75% cheaper and is intended to help cover infrastructure costs.

GHG quota: new regulation in Germany

In Germany, the 38th Ordinance of the Federal Immission Control Act stipulates that surplus greenhouse gas reduction quantities in the years 2025 and 2026 must be used exclusively for the respective year and can no longer be carried over to subsequent years.

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Author: Isabella Arslan, Trainee Digital Marketing