The purpose of this law is to create the basis for trading in certificates for emissions from fuels and to ensure the overall goal that is to these emissions be priced helping to reach the carbon neutrality by 2050. This law introduces emissions trading for the heating and transport sectors from 2021 onward and the 2020 amendment established the fixed price of certificates starting in 25 euros in 2021 and achieving 55 in 2025. From 2026 onwards it will be sold at fixed priced and auctioned by the competent authority. Amendment from 2023 on: aid under the BECV (BEHG Carbon Leakage Verordnung) will only be granted to companies that invest in climate protection measures. These measures include improving energy efficiency and decarbonising the production process. Companies must provide evidence of investments that correspond to at least 50 per cent of the respective aid payments in 2023 and 2024 and at least 80 per cent from 2025 onwards.