Tax developments relating to Energy, Sustainability and Climate

Insight into the latest developments

This third edition brings together the most relevant recent and anticipated tax developments across the energy, sustainability and climate landscape. Alongside updates throughout the publication, it includes new content on sustainable fuels, covering both nuclear energy and hydrogen.

The publication addresses a broad range of topics, including energy taxation, carbon pricing mechanisms, the EU Emissions Trading System (EU ETS and ETS-2), the Carbon Border Adjustment Mechanism (CBAM), sustainable transport fuels and key European initiatives such as the Net Zero Industry Act and the Fit for 55 package.

Who should read this publication?

This publication is intended for businesses, investors, tax professionals and other stakeholders active in the energy, infrastructure, industrial and sustainability sectors. Tax developments increasingly influence investment decisions, financing structures and long-term business strategies. Staying up to date can help organisations identify opportunities, anticipate risks and prepare for future regulatory change.

Contact our Energy Tax team

The developments discussed in this publication may have implications for your organisation, projects or investment plans. If you would like to discuss a specific topic or explore its potential impact on your business, please contact one of our Energy Tax team. They will be pleased to assist you.