CO₂ Calculator: What proportion landlords have to pay

Since the beginning of 2023, landlords have generally no longer been able to pass on the full CO₂ costs to their tenants. Who has to bear what share depends on the energy efficiency of the building.

Landlords have had one more burden to shoulder since January 1, 2023. This is ensured by the law with the unwieldy name "Carbon Dioxide Cost Allocation Act" and the barely more digestible abbreviation "CO2KostAufG". It stipulates that the costs from CO₂ pricing will be split between landlords and tenants with immediate effect. The worse the energy efficiency of the building, the higher the landlord's share. This is intended to encourage owners to carry out energy-efficient renovations.

Carbon dioxide price to curb emissions

The European emissions trading system obliges sellers of fossil fuels, such as heating oil or natural gas, to pay a price per tonne of C02 produced by burning the fuels. This price is currently EUR 45 and is expected to rise to EUR +400 by 2040. The CO₂ costs must be disclosed to the tenant as part of the heating bill.

Ten steps for carbon dioxide cost allocation

This has now changed. The new law provides for ten energy efficiency levels, which result in different cost allocations. In the case of an extremely inefficient building that produces more than 52 kilograms of carbon dioxide per square meter of living space per year, the owner bears 95 percent of the CO₂ costs and can only charge the tenant five percent. However, if emissions are less than twelve kilograms, which corresponds to an efficiency house standard of EH 55 or better, the CO₂ costs can be passed on in full to the tenant. There are eight further levels in between, each with different cost allocations.

Exceptions to the general CO₂ cost allocation possible

The tiered model provides for exceptions in which the owner can pass on a higher proportion or even all of the CO₂ costs to the tenants if listed building protection or other legal conditions restrict or prevent the possibility of refurbishment. In the commercial rental sector, half of the CO₂ costs are borne by the owner and half by the tenant; there is currently no differentiation here.