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Energy Efficiency Act – EnEfG

Power poles under the open sky - symbolic image Energy Efficiency Act

Act on Financing the Energy Transition in the Electricity Sector

The Energy Efficiency Act (EnEfG), which came into force on 18 November 2023, obliges numerous companies to set up an energy management system in accordance with ISO 50001 or an environmental management system in accordance with EMAS by 18 July 2025.


Companies with an annual average total final energy consumption of more than 7.5 GWh/a within the last three completed calendar years are affected.

In addition, the law contains further obligations for companies with an annual average total final energy consumption of more than 2.5 GWh/a (or 2.77 GWh/a) within the last three completed calendar years. This includes the annual reporting by 31 March of waste heat potentials on the platform for waste heat at the Federal Agency for Energy Efficiency (BfEE).

The EnEfG also contains energy efficiency requirements for data centre operators and savings obligations for the federal government, federal states and public bodies.

Further information on the Energy Efficiency Act (EnEfG) can be found on the website of the Federal Office of Economic Affairs and Export Control (BAFA).

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Important note:

The law is currently being revised. The amendments, which have therefore not yet entered into force, concern the following points, among others:

The obligation to confirm the implementation plans by certifiers, environmental verifiers or energy auditors in accordance with Section 9 is to be cancelled.

The threshold for the reporting obligation for the platform for waste heat and for the preparation of implementation plans is to be raised from 2.5 to 2.77 GWh/a.

According to the current BAFA information sheet dated 12.02.2025, organisations that are obliged to set up an energy management system (EnMS) in accordance with DIN EN ISO 50001 or an environmental management system (EMS) in accordance with EMAS under Section 8 of the EnEfG can apply the 90% rule.

Application of the 90 % rule

  • Similar to the mandatory energy audits in accordance with Section 8 EDL-G, EnMSs or EMSs must in future cover at least 90% of a company's total final energy consumption. This means that obligated companies in Germany must record their total final energy consumption for all sites, but only those sites that cover 90% of total final energy consumption must be included in the scope of the EnMS or EMS. Only these sites receive a certificate.
  • Compliance with the 90% rule is the responsibility of the obligated company and must be agreed with the certification body as part of the certification process. Companies wishing to make use of the 90% scheme must provide evidence of compliance with the 90% scheme as part of the application review (e.g: List of all locations with details of final energy consumption and details of inclusion in the EnMS or EMS). With regard to the 90% rule, it should be noted that relevant locations (e.g. logistics locations) must not be excluded with regard to the scope of application of the EnMS or EMS.
  • The application of the 90 % rule in accordance with the EnEfG is limited exclusively to the individual obligated company and is not permitted across companies within a corporate group.
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