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Questions and answers about the THG quota

Questions about the payout

During the registration process, select the option for direct payout within 24 hours and enter your bank details. We will then send the payout of €300 out to you within 24 hours and pay in advance for you. The premium can also be increased by the value of any voucher code entered.

If you decide during registration that we may process and sell your THG quota for the next 3 calendar years, you will receive your payment by bank transfer on a recurring annual basis at the beginning of the year. The amount of the payment may change due to legal or economic conditions, but we will keep you informed about these developments.

After you have registered with us, we take care of the application with the Federal Environment Agency, handle all the formalities with customs, bundle quite a few applications and market them to the mineral oil companies. The entire process takes about 10-12 weeks on average. Through our exclusive 24-hour service, you will receive a direct payout of 300 € within 24 hours. The premium of the fixed amount can be increased by the value of any voucher code entered.
If you choose the Flex amount, we will pay out up to 85% of the achieved turnover directly to you. However, the amount of the Flex option depends on supply and demand in the THG quota market and can fluctuate significantly. Therefore, there is also a residual risk that it could end up being less than 300 €.
In the registration process you can choose one of the two options for payout. The best thing about it is that you can get the payout every year.

Income tax implications of a revenue from THG quota
An operator of charging points or a person to whom a battery electric vehicle is registered can sell his THG quota as a holder. It does not matter whether the vehicle is used privately or commercially.
According to the nationally coordinated statement of the State Tax Office of the Federal State of Rhineland-Palatinate dated 21 March 2022, the proceeds from the sale of the THG quota for privately owned vehicles are now not subject to income tax. The THG quota is defined by the tax authorities as a tradable (intangible) asset. Since the owner of the vehicle has not acquired the THG quota himself, there is consequently no taxable private sale transaction. Since the sale does not constitute a service within the meaning of Section 22 No. 3 of the Income Tax Act, Section 22 No. 3 of the Income Tax Act does not imply any income tax liability for the sale of the THG quota if it was made by a private person.
However, if the sale of the THG quota is made for an electric vehicle - which can be assigned to a business asset - then the proceeds from the sale are subject to income taxation as business income.

Turnover tax effects of income from a THG quota
If the THG quota is sold by a private person, this is not a sustainable activity within the meaning of § 2 para. 1 UStG. This does not establish the private individual's status as an entrepreneur for VAT purposes. This transaction is therefore not subject to VAT.
However, if an entrepreneur transfers the THG quota for a vehicle to a buyer that is assigned to his business, this sale is also part of his entrepreneurial activity.

The amount of the allowance depends on a number of factors that make the process complex. For example, the emission saving differs in the different vehicle classes, which is why the maximum compensation depends on the vehicle class, among other things.
For this reason, we simplify the entire process for you and compensate you with a flat rate of €300. However, you can also choose our Flex amount, where we pay out up to 85% of the premium to you. However, this depends on supply and demand on the THG quota market and can fluctuate greatly. In addition, you have the option to refer friends at any time and receive an additional €25 per referred friend with an e-car.

You receive an annual payment from us as long as you are the vehicle owner. We can apply to the Federal Environment Agency for the CO2 emissions saved by your e-car every year and sell them. However, we need your vehicle registration certificate every year to prove this. We will contact you about this. If the legal or economic framework conditions change, we may have to adjust the payment.

Not at all! Our service is completely free of charge and risk-free for you. We finance ourselves through a share of the sale of your THG quota. The majority of the expected market price goes to you, of course - and we aim to pass on at least 75% of the premium to you. If you choose the Flex option, we distribute up to 85% of the premium to you and take a commission of around 15%.

This is not a problem. Please remove your vehicle from your profile after selling your e-car. You will still receive payment for the current calendar year. If you have bought a new e-car, you can register it directly in your profile.

With a new car, you get the full premium for your e-car for the rest of the year. With a used car, there is a possibility that the previous owner has already registered the vehicle. In this case, you can only receive the premium from the following calendar year.

Registration questions

No, unfortunately not. However, you can register with us at any time to become another and receive rewards. If you then drive a pure e-car at a later date and are the owner, you will benefit from the quota.

For the sale of a THG quota, it is crucial that you are the owner of the vehicle. The best way to do this is to check the vehicle registration document to see who is entered there as the owner. If you are, then you will also receive the quota.
If you are not listed as the owner, you will not be able to sell a quota. Of course, you can still register with us and refer friends or acquaintances to receive a premium.

No, but then you can get a bonus. To do this, you have to register and can then recruit the owner of the e-vehicle via your account. He can then register and sell his THG quota.

Of course, company vehicles can also register with us and sell their quota. To do so, simply use the registration function for companies and enter the company name as it is listed in the vehicle registration document.
However, it is important here that you also send a short, informal e-mail to <follows later> from your company e-mail address to us to confirm that you are allowed to act on behalf of the company.

To register to sell your quota we need from you:

- the full name

- the address data

- a valid e-mail address

- the scanned German vehicle registration document or a clearly legible photo of it

- the bank details for our payment

In this case, you should inform us as soon as possible by e-mail as soon as your car has been sold. Then your registration for the car will end accordingly at the end of the respective year. Since the Federal Environment Agency awards the lump sum in full to the first applicant each year, you do not have to repay the premium under any circumstances. The new owner of the car can then register his THG quota only at the beginning of the following year.

This is only possible for several vehicles if you are the sole owner. If there are different owners, please create a registration/profile for each owner.

Questions about data protection, the legal basis & climate protection

Your uploaded documents and data are secure. All your documents and data traffic are encrypted to the highest standards and stored on servers in Germany. We set very high standards for data protection and are of course DSGVO-compliant, which is why your data is only used for processing your application. We use your vehicle documents and information to certify your saved emissions with the Federal Ministry for the Environment and to be able to make you the best possible offer for this. For more information, please see our privacy policy. You can find detailed background information on the THG quota on this Customs page.

The greenhouse gas reduction quota (THG quota) obliges petroleum companies to offset their CO2 emissions and to co-finance the conversion from fossil fuels to electromobility. This quota specifies how much CO2 must be offset by companies that sell fossil fuels. From 2022, you will be entitled to revenues from the CO2 penalties paid by these companies for your electric car.

We take care of the submission, application to the Federal Environment Agency and customs etc., bundling of the CO2 certificates as well as the sale to the mineral oil companies.

The Renewable Energy Directive II (RED II) (2018/2001/EU) of the European Union obliges member states to reduce emissions in transport more strongly. In Germany, this is done via the greenhouse gas reduction quota. The relevant laws and ordinances in the context of electromobility are the Federal Immission Control Act (BImSchG) and the 38th Federal Immission Control Ordinance (BImSchV No. 38). The relevant new version was passed in summer 2021.

The federal government wants to redistribute financial resources from fossil products to renewable energies in transport. By issuing environmental certificates, an efficient promotion of emission-free transport is created.

Yes! The payment of the THG quota is a completely independent political instrument and can be applied for every year per e-car.

The THG quota purchase by Emissionshändler.com

The purchase of THG quotas will be carried out from 27.05.2022 by Emissionshändler.com and its technical cooperation partner GreenAir via the activated registration form.
If you are a company and would like to register more than 10 e-vehicles, please send us an informal email.