The objective of reaching greenhouse gas neutrality by 2045 was codified in legislation and climate restrictions were tightened as a result of the Climate Change Act 2021 amendment. In reaction to a decision by the Federal Constitutional Court, the change was made. With the new climate targets, Germany contributes to the larger European ambition to become the first continent to be carbon neutral and wants to support international efforts to achieve the goals of the Paris Climate Agreement by setting the new EU climate targets at the national level.
At least -65% by 2030, compared to 1990 levels, and at least -88% by 2040, compared to 1990 levels, are the new GHG emission reduction targets established by the Act. GHG neutrality by 2045 (instead of 2050).
New benchmarks are established:

- Raise sector-specific annual reduction objectives from 2023 to 2030.

- Pass legislation establishing yearly reduction goals for the years 2031 to 2040.

- By 2024, define the sector-specific annual reduction targets for the years 2031 to 2040.

Determine annual reduction goals for the years 2041–2045 by 2032.

- By 2034, identify sector-specific annual reduction objectives to achieve climate neutrality between 2041 and 2045.

The Energy and Climate Fund (Energie- und Klimafonds) is the primary financial source providing resources to carry out the climate protection act.

The German Bundestag approved a revised Federal Climate Change Act on June 24, 2021. The Cabinet also approved an immediate action plan to help reach these new goals, allocating an additional EUR 8 billion for climate protection initiatives across all sectors between 2022 and 2025. The emphasis is on policies related to business, construction, transportation, and energy.