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THG quota

The THG quota (greenhouse gas reduction quota) is a federal instrument to minimize CO2 emissions. Fossil fuel providers are legally obliged to reduce their greenhouse gases (THG). This reduction must meet a certain value. If they fail to do so, fines must be paid as compensation. In order to avoid fines, the CO2 emissions saved from purely battery-operated vehicles can also be used since January 1, 2022e-vehicles  be counted as compensation, even if they belong to third parties. These savings can be purchased. This creates a trade that is carried out by numerous agencies. Anyone who owns a purely battery-powered e-vehicle can market the CO2 emissions they have saved.

Trading graphics on the computer monitor

Who and which vehicle classes for the odds handel are entitled:

The vehicle owner (private or commercial) who has one or more purely babattery operated  Electric vehicles are registered in Germany, i.e. H. the person who is listed in Part I of the registration certificate as the holder of an e-Vehicle is registered. Eligible for the GHG quota are e-cars, e-commercial vehicles (vehicle classes N1, N2, N3), e-buses (vehicle class M3),e-van and alsoe-motorcycles from class A1 (125 cc).

Currently, registration-free e-vehicles are no longer eligible for a quota, even if they are registered voluntarily and have a vehicle registration document. The background: registration-free e-vehicles (e.g. electric light motorcycles and mopeds or small electric vehicles) only require very small amounts of electricity per year. 

Voluntarily registered e-vehicles will only receive a certificate of the THG quota once the Federal Ministry for the Environment, Nature Conservation and Nuclear Safety (BMUV) has announced its own estimated value for the corresponding vehicle class. Currently, however, no such estimate has been determined for registration-free e-vehicles. 

The application for the THG bonus can be made regardless of whether the vehicle was purchased, leased or financed. The main thing is that the person who wants to claim the GHG quota is registered as the vehicle owner in the registration certificate.

Why does the THG quota fluctuate?

The payment amount of the THG bonus can fluctuate because, as is usual in trading, it is subject to current supply and demand. Sudden crises or extreme events can also lead to a sudden reduction in the price and thus to a lower GHG quota. When there are fewer fossil fuels in circulation, the oil companies also save more emissions and therefore need fewer emissions savings. How much money the customer receives as a THG bonus depends on the level of the sales price and the commission for the service provider. Some providers offer two options: 

1. The risk variant in which the payout is determined by the current price at the time of payout. Or

2. The guaranteed price, which is usually below the best possible rate, but in no case below the set minimum payout. 

The second option is often processed more quickly by providers and the payment is made promptly after the application is submitted.

Does the payment of the THG quota have to be taxed?

The premium payments from the sale of the THG quota may be taxable. For company cars, the company is generally entitled to payments from quota trading, which must be taxed as business income.

However, if the employee who uses the electric vehicle as a company car is allowed to apply for the THG quota himself, the bonus will be treated as taxable wages.

The situation is different with private vehicles: Since the proceeds from the sale of the THG quota cannot be assigned to any type of income, they are not subject to income tax.

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