European Foundation
for the Improvement of
Living and Working Conditions

The tripartite EU agency providing knowledge to assist
in the development of better social, employment and
work-related policies

EU PolicyWatch

Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure AT-2022-40/2986 – measures in Austria

National Emissions Certificates Trading Law (NEHG)

Nationales Emissionszertifikatehandelsgesetz (NEHG)

Country Austria , applies nationwide
Time period Open ended, started on 01 October 2022
Context Green Transition, Restructuring Support Instruments
Type Legislations or other statutory regulations
Category Reorientation of business activities
– Change of production/Innovation
Author Bernadette Allinger (Forba) and Eurofound
Measure added 07 November 2022 (updated 09 November 2022)

Background information

The National Emissions Allowance Trading Act is intended to make a decisive contribution to achieving the climate targets by bringing about an ecological steering effect and making the use of innovative, low-emission technologies more attractive.

The objective of this federal act is a gradual introduction of a cost-efficient and effective measure to reduce greenhouse gas emissions that are not subject to EU emissions trading. This is intended to contribute to the achievement of long-term targets of the Paris Agreement.

Content of measure

The NEHG 2022 covers energy-related greenhouse gas emissions that have been produced by the non-ETS-sectors, such as buildings, transport, agriculture, waste and small industrial plants. This essentially concerns the fossil energy resources petrol ,gasoil, heating oil, natural gas, liquefied gas, coal and kerosene.

The scope of the law is limited to placing energy sources into free circulation. By linking the responsibility to the entity placing the energy source into circulation, conformity with the energy taxes is achieved.

Trading participants are obliged to acquire emissions certificates for the energy sources placed into circulation. An emission certificate corresponds to one tonne of CO2-equivalent, CO2e.

Use of measure

There are three different phases. The first two phases are fixed price phases, where the emissions certificates will be assigned a specific price, which is:

  • €30,- in 2022
  • €35,- in 2023
  • €40,- in 2024
  • €45,- in 2025

On 1 January 2026 the market phase starts, which means that the national emissions certificates are intended to be traded on a free market.

Target groups

Workers Businesses Citizens
Does not apply to workers Applies to all businesses Applies to all citizens

Actors and funding

Actors Funding
National government
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: N/A


No involvement.

Views and reactions

No involvement.


  • 11 July 2022: Initial information on the 2022 national emissions certificates trading law (
  • 11 July 2022: FAQ regarding the national emissions certificates trading law 2022 (
  • 07 November 2022: Nationales Emissionszertifikatehandelsgesetz 2022 (


Eurofound (2022), National Emissions Certificates Trading Law (NEHG) , measure AT-2022-40/2986 (measures in Austria), EU PolicyWatch, Dublin,


Eurofound publications based on EU PolicyWatch

30 January 2023


Measures to lessen the impact of the inflation and energy crisis on citizens

Governments across the EU continue to implement policies to support citizens and businesses in the face of rising food and energy prices caused by the COVID-19 crisis and intensified by the war in Ukraine. This article summarises the policy responses as reported in Eurofound's EU PolicyWatch database from January to September 2022.


12 September 2022


First responses to cushion the impact of inflation on citizens

Although the worldwide pandemic situation had already disrupted supply chains and triggered increases in energy and food prices in 2021, the situation deteriorated in 2022 with the Russian invasion of Ukraine.


12 September 2022


Policies to support EU companies affected by the war in Ukraine

This article summarises the first policy responses that governments across the EU have started to implement to support companies affected by the rising prices, and those with commercial ties to Ukraine, Russia or Belarus.


5 July 2022


Policies to support refugees from Ukraine

This article summarises the first policy responses of EU Member States, including those of the social partners and other civil society actors, enabling refugees to exercise their rights under the Temporary Protection Directive.


Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.