Energy | Climate Regulation | Excise Tax

MAYGREEN focuses on tax and legal advice as well as digitalization in the areas of energy and climate regulation and excise duty. Our current focus is on advising on the Carbon Border Adjustment Mechanism (CBAM), deforestation regulation (EUDR), energy storage and hydrogen projects, renewable energies and energy and electricity tax. You can find an overview of all fields of activity under the menu item “Services.”

Dr. Karen Möhlenkamp

Attorney at Law

Dr. Sabine Schulte-Beckhausen

Attorney at Law

Roman Bachmaier

Tax Consultant

MAYGREEN Tax & Legal

Tax Consultancy

MAYGREEN Tax & Legal

Legal Advice

MAYGREEN Consulting

Consulting

MAYGREEN Group

Digitalization

Guided by our commitment to sustainability, we advise on climate protection and energy regulation, excise duties – from electricity and energy tax to alcohol, tobacco, and plastic taxes – as well as customs and export control law. From specific regulatory issues to strategic advice for top management, we support you comprehensively.

Regarding the Carbon Border Adjustment Mechanism (CBAM), MAYGREEN Consulting provides extensive support – from implementing the regulations within your company to submitting the CBAM reports using our automated solution (CBAM Facilitator).

Engaged with industry and institutions alike, we work with companies, energy‑intensive businesses, service providers, energy suppliers, plant operators (such as PV, wind, biomass, CHP, and geothermal facilities), financial institutions, public authorities, and associations.

Experience across numerous sectors – including energy supply, automotive, logistics, metal processing, chemical and pharmaceutical industries, cement, plastics, medical devices, paper, consumer goods, food and beverage, data centers, industrial parks, trade, and services – defines our expertise.

Networks that have grown over many years, combined with our long‑standing team of experts, enable us to solve complex regulatory challenges both nationally and internationally.

Services

Energy law, climate protection law, and excise tax law from a single source.

Excise Tax

MAYGREEN provides comprehensive advice on all matters relating to excise duties, from strategic advice to tax compliance, contract law and litigation.

Energy and electricity tax

Guidelines, instructions for action

Excise Tax

Accompaniment of external audits

Litigation concerning excise tax

Tax declarations excise taxes

Appeal procedures related to excise tax

Fine proceedings related to excise tax

Applications for relief from electricity and energy tax

Meldung von Erzeugungsanlagen bei den Hauptzollämtern

TaxControl Management Systeme in der Verbrauchsteuer

Assumption of operational compliance activities

Applying for excise tax licenses

Contract law advice on excise tax issues

Electricity and energy tax due diligence

Health checks on excise tax

Excise tax due diligence

Process consulting in the field of excise tax

State aid law

Company in difficulties

Excise tax record-keeping obligations

In-house training courses

Alcohol tax

Tobacco tax

Statistics law

Classification of goods/commodities

Advice on electricity tax in renewable energy projects

Energy tax consulting for hydrogen projects

Energy Law

MAYGREEN advises on current legal issues relating to the energy transition as well as on matters of price and CO₂ regulation for companies, energy suppliers, investors, public authorities and associations. This includes issues relating to components of energy costs, compliance requirements arising from energy regulation and price brake regulation, as well as legal issues concerning preparedness for energy crises.

We also advise on energy industry contracts, from energy trading to PPAs and gas supply contracts through to grid contracts. We support projects relating to renewable energies, hydrogen, electricity storage and electromobility. We provide support in official and court proceedings before the civil and administrative courts. We submit applications for energy cost reductions to the German Emissions Trading Authority and the Federal Office of Economics and Export Control. We support start-ups in setting up new business models in the energy and climate sector.

Energy law

Photovoltaic projects

Renewable energies law

Electromobility projects

Energy contract law

Energy law register

European energy law

Litigation in the energy sector

Energy management systems

Hydrogen projects

Customer installations

Electricity storage

Purchase of green electricity, PPAs

Market master data register

Electricity and gas supply contracts

Regulatory optimization Energy costs

State aid law

Energy-related charges and levies

Company in difficulties

EnFG applications

SME audit

Energy price brakes

Energy law due diligence

Energy efficiency law

Health check energy law

Building Energy Act

Individual grid charges

Renewable energy projects

Regulatory support for new business models

CO₂ Regulation and Climate Protection Law

MAYGREEN provides comprehensive advice on issues relating to national and European emissions trading. A particular focus is on regulatory, strategic and operational advice on the Carbon Border Adjustment Mechanism (CBAM) and its links to customs law. In addition, we advise on topics such as the GHG quota and climate protection projects, both in terms of regulation and contract law. We also support companies with regulatory questions concerning CO₂ compensation and the related contracts.

Emissions trading (EU ETS and nEHS)

CO₂ Compensation

National fuel emissions trading BEHG

Climate protection projects

Quota trading contracts

BECV applications

Contracts for difference

CBAM Consultancy

GHG quota applications

Customs law advice in the CBAM context

Ecological compensation

Greenhouse gas reduction quota

Voluntary Carbon Credit Trading

Project contracts

CBAM – Advisory services for manufacturers in third countries

Consultancy for importers of CBAM goods

Operative activities under the BEHG (accounts, certificate purchasing, monitoring plan, report)

Customs Law and Export Control Law

MAYGREEN and its co-operation partners provide comprehensive advice on all issues relating to customs law and export control law, from strategic advice on tax compliance and contract law to litigation.

Customs law

Customs litigation

Export control law

Customs valuation law

Transportation contract law

Customs health check

Customs law issues in CBAM regulation

Customs compliance management systems

Plastic and Environmental Tax

MAYGREEN advises on plastic tax issues and other environmental taxes.

Reusable plastics law

Plastic taxes

Packaging law, including carrying out registrations

Plastic tax (legal opinions, workshops, training courses)

Environmental taxes and charges

Team

Our MAYGREEN team has employees in Düsseldorf and Regensburg. The team is interdisciplinary and consists of lawyers, tax consultants, business and economists and experts from the fields of finance and administration.

Dr. Karen Möhlenkamp

Partner

Düsseldorf

Dr. Sabine Schulte-Beckhausen

Partner

Düsseldorf

Roman Bachmaier

Partner

Düsseldorf

Show all employees

News

Upcoming events

MAYGREEN Utilities Working Group 2026

Dr. Karen Möhlenkamp
Roman Bachmaier

Topic

Update electricity and energy tax and experience exchange. (Webinar)

19. März 2026

House & Garden Manufacturers’ Association

Dr. Karen Möhlenkamp

Topic

CBAM – Products in the DIY Industry. CBAM Calculation, Scenario Analysis and Strategy

25. March 2026

MAYGREEN – Webinar Electricity/Energy Tax Law

Dr. Karen Möhlenkamp
Roman Bachmaier

Topic

Training on current legal changes in electricity and energy tax law

Bookable any time

MAYGREEN – Webinar CBAM

Dr. Karen Möhlenkamp
Roman Bachmaier

Topic

CBAM training on current legal changes

Bookable any time

MAYGREEN Annual Conference 2026

Dr. Sabine Schulte-Beckhausen
Dr. Karen Möhlenkamp
Roman Bachmaier

Topic

Energy and Electricity Tax and Energy and Climate Regulation on 22./23. April 2026. (Düsseldorf-Kaiserswerth)

Bookable any time

78th IFA World Congress – Melbourne

Dr. Karen Möhlenkamp

Topic

Reporting on Environmental Taxes

18.-22. October 2026

Publications

CBAM: From default values to real data

Dr. Sabine Schulte-Beckhausen and Dr. Karen Möhlenkamp analyze in their article “CBAM: From default values to actual data” the transition to using actual emissions data under the Carbon Border Adjustment Mechanism (CBAM). They explain the shift from default values to real data, outline legal and practical challenges for reporting EU importers and their non‑EU suppliers, and provide guidance on implementation and process adjustments

For further information, the full article is available as a PDF:
Download PDF

Energy Tax Act Electricity Tax Act Möhlenkamp/Milewski

Dr. Karen Möhlenkamp is editor and author of the commentary “Energiesteuergesetz, Stromsteuergesetz: EnergieStG, StromStG.” The work provides practice-oriented commentary on the Energy Tax Act and Electricity Tax Act, addresses key issues from corporate, administrative, and advisory practice, and illustrates them with numerous examples. It offers professionals reliable guidance and serves as an important reference tool in energy and tax law.

For further information, the publication is available from the publisher:
Show publisher's page of the publication

Energy Law Commentary Theobald/Kühling

Dr. Sabine Schulte-Beckhausen is an author in the loose-leaf commentary on Energy Security Law (EnSiG), edited by Theobald/Kühling. The work comments on regulations concerning energy supply security, whose importance has significantly increased since the energy crisis of 2022. She continuously maintains the commentary section entrusted to her in 2012 by Dr. Wolfgang Danner (former President of BAFA) in a practice-oriented manner.

For further information, the publication is available from the publisher:
Show publisher's page of the publication

List of publications Dr. Karen Möhlenkamp

Möhlenkamp; The taxation of hydrogen under the Energy Tax Directive, taking into account the implementation into national law, ZfZ.4 2025

Schulte-Beckhausen, Möhlenkamp; CBAM: From default values to real data, Energie, Markt, Wettbewerb (emw), August 2023

Möhlenkamp, Milewski (eds.); Commentary on energy and electricity tax, C.H. Beck Verlag 2020, 2nd edition Yellow Series

Schulte-Beckhausen/Karen Möhlenkamp/Stefanie Baron; Charging stations for e-vehicles on company premises: obligations under energy law and tax law, Betriebsberater 32/2019, 1815.

Möhlenkamp, comment on BFH decision of 15 September 2015 (VII B 164/14) Tax relief due to bad debt losses under Section 60 EnergieStG: ZfZ 2015, 465

Möhlenkamp, Editor IDW Assessment Handbook on Energy and Electricity Tax, Energy Management Systems and Energy Law Annual edition 2014, Annual edition 2015, Annual edition 2016, Annual edition 2017

Möhlenkamp, Intellectual Property and Value Added Tax, in Vögele (ed.), Intellectual Property, C.H. Beck Verlag, 2013

Möhlenkamp, Milewski (eds.); Commentary on energy and electricity tax, C.H. Beck Verlag 2012, 1st edition Yellow Series

Möhlenkamp, Tax Trap Waste - Energy Tax on Waste as Substitute Fuels BB-Special 1/2010

Möhlenkamp, Stolte; Erläuterungen, Abgrenzungen und Beispiele zu den begünstigten Prozessen und Verfahren nach § 51 EnergieStG und § 9a StromStG, in: Praxishandbuch, Die Besteuerung von Strom, Erdgas und Kohle, 2009;

Möhlenkamp, Masuch; Intra-Community chain transactions in the European Union taking into account the ECJ judgement in the EMAG case, UR-2009-0268

Möhlenkamp, Umsatzsteuer und Beteiligungen, Steuerberater-Jahrbuch 2007/2008 at the same time report on the 59th Fachkongress der Steuerberater Cologne, 23 and 24 October 2007

Möhlenkamp, Maunz Mindestbemessungsgrundlage - quo vadis?; At the same time a consideration of the consequences of the ECJ decision Hotel Scandic Gasabäck AB, UR-2006-0001

Möhlenkamp, VIP boxes in sports facilities and the 2006 Football World Cup Simplification regulations in the area of VAT are missing! DStR-2006-0981

Möhlenkamp, Gemeinnützigkeitsrecht der Kunst- und Kultureinrichtungen, Handbuch für Kultur-Management, Raabe, Fachverlag für öffentliche Verwaltung, 2005

Möhlenkamp, Application of the Sponsoring Decree to Professional Associations, NWB-0004-4823, NWB-2004-2513

Möhlenkamp, Reform of association law cuts secondary purpose privilege for associations: What economic activity will still be permitted in future? DB-2004-2737

Möhlenkamp, Effects of the ECJ judgement Kennemer Golf & Country Club on membership fees of professional associations, UR-2003-0173

Stiebitz (Möhlenkamp, née Stiebitz); Die Umsatzsteuer bei Geschäften der öffentlichen Hand, Deckmantel Daseinsvorsorge, Bundesverband der Deutschen Industrie (BDI) Hrsg. (2001)

Stiebitz (Möhlenkamp, née Stiebitz); Heinz Such (1910-1976). Ein Jurist zwischen bürgerlicher Rechtsdogmatik und sozialistischer Rechtsentwicklung (WS 1996/97) Published in the series "Arbeiten zur Geschichte des Rechts", ed. by Bernhard Diestelkamp, Jörn Eckert, Filippo Ranieri and Rainer Schröder, vol. 2, Weimar-Köln-Wien (Böhlau Verlag) 1999.

List of publications Dr. Sabine Schulte-Beckhausen

Schulte-Beckhausen, Sabine; Möhlenkamp, Karen: CBAM: From standard values to real data, Energie, Markt, Wettbewerb (emw), August 2023 (forthcoming)

Schulte-Beckhausen, Sabine: Commentary on the Energy Security Act (EnSiG) in Danner/Theobald, Energierecht, loose-leaf, as of November 2023.

Schulte-Beckhausen/Beyer, Die Rolle des Aufsichtsrats in der Energiewende, BOARD 1/2

Schulte-Beckhausen/Karen Möhlenkamp/Stefanie Baron; Charging stations for e-vehicles on company premises: obligations under energy law and tax law, Betriebsberater 32/2019, 1815.

Schulte-Beckhausen, Sabine; Hofmann, H.: Die Quadratur der Glaskugel: Zum Auswahlkriterium „Netzentgelte“ bei Konzessionsvergaben im Energiebereich. In: RdE 2015, Heft 1/2.

Schulte-Beckhausen, Sabine; C. Schneider; T. Kirch: Unionsrechtliche Aspekte eines EEG 2.0. In: RdE 2014, S. 101-107.

Schulte-Beckhausen, Sabine: Smarte Regulierung für Smarte Meter. In: KSzW, 2011, S. 285-292.

Schulte-Beckhausen, Sabine: Netzkooperationen: Regulierung, politische Vorgaben, Szenarien, in: RdE März 2011, 77.

Schulte-Beckhausen, Sabine; Ungemach, M.: „Wirtschaftliche Unzumutbarkeit“ und allgemeine Netzanschlusspflicht unter den Prämissen der Anreizregulierung. In: Festschrift G. Kühne, Frankfurt a. M., 2009, S. 365-384.

Hegel/Schulte-Beckhausen, Kooperationen in der zweiten Phase der Liberalisierung, emw Heft 05/2006, 30.

Hegel/Schulte-Beckhausen, Öffentlich-private Partnerschaften - Die Vorteile überwiegen, in: der gemeinderat 12/2005, 17.

Hegel/Karbenn/Schulte-Beckhausen, Privatisierungen im Utility-Sektor, in: Ganzheitliches Corporate Finance Management (Hrsg.: Wiedmann/Heckemüller), Wiesbaden 2003.

Schulte-Beckhausen, Energy Trading in the EU: The Commoditization of Electricity and the Emergence for Energy Exchanges, in: Journal of Network Industries, Vol. 1 Nr. 3, 2000

Schulte-Beckhausen, Energieversorgung als öffentliche Aufgabe im europäischen Ordnungsrahmen, in; Wettbewerb in Europa und die Erfüllung öffentlicher Aufgaben (Hrsg. Brede et. al), Baden-Baden 2000/2001.

Schulte-Beckhausen, Kommunale Ver- und Entsorgungswirtschaft, in: Die öffentliche Wirtschaft in Deutschland, Bestandsaufnahme zu Beginn des 21. Jahrhunderts (CEEP), Berlin 2001

Schulte-Beckhausen, Dienstleistungen von allgemeinem wirtschaftlichem Interesse (Hrsg. CEEP), Brüssel 2000

Brüls/Schulte-Beckhausen, La réorganisation des marchés de l`électricité : l’exemple allemand - Déregulation ou libéralisation ?, in : DAOR (Le droit des affaires) 55, 2000, 181

Schulte-Beckhausen, Kommentierung des Energiekartellrechts (Wettbewerbsregeln des Vertrags zur Gründung der Europäischen Gemeinschaft), in: Hempel/Franke (Hrsg.), Loseblatt, 1999

Schulte-Beckhausen, Stromhandel - Möglichkeiten und Grenzen im neuen europäischen und nationalen Ordnungsrahmen für Energie, RdE 2/1999, 51

Schulte-Beckhausen, Rügelose Einlassung im Europäischen Zivilprozessrecht, Dissertation 1994.

Publikationsliste Prof. (Univ. Luzern) Dr. Max Baumgart

European Energy Law, 214 pp., 2nd ed., Nomos 2024 (together with Daniela Winkler, Thomas Ackermann)

European Energy Law, 186 pp., Nomos 2021 (together with Daniela Winkler, Thomas Ackermann)

Reviews: Peter Hennig, Die Rezensenten, February 2021, available at: http://dierezensenten.blogspot.com/2021/02/rezension-europaisches-energierecht.html; Peter Salje, RdE 2021, 234; Alexander Schink, UPR 1/2022; Hans-Peter Schwintowski, EWeRK 2021, 63

Primary Law Obligations of the EU Member States to Expand Electricity Grids. At the Same Time a Contribution to the Discussion on an Original Performance Dimension of the Free Movement of Goods, Studies on European Law (EUR), 197 pp., Duncker & Humblot 2020, also doctoral thesis Basel/Cologne

Reviews: Achim-Rüdiger Börner, RdE 2020, 383; Mathias Cordero, EnWZ 11/2020, VIII; Fabian Möller, EuZW 2020, 772; Valerian von Richthofen, RdE 2020, 60; Reinhard Ruge, Der Staat 61 (2022) 2, 340; Ralf Schäfer, et 7/8 2020, 81

Section editor “Gas,” BeckOGK on Energy Law (formerly Berlin Commentary on Energy Law; general editors: Franz Jürgen Säcker, Markus Appel, Oliver Koch, Markus Ludwigs); commentaries in preparation (together with Oliver Koch)

EnergyClimate-Current, news service for energy and climate law (formerly EnergyCrisis-Current), available on Beck-Online and at www.enk-aktuell.eu (together with Boris Scholtka)

Energy Law: Cases and Solutions, 251 pp., Nomos 2022

Uberization and the Collaborative Economy, 178 pp., Éditions Panthéon-Assas 2020 (together with Araceli Turmo)

EnergyClimate-Current, news service for energy and climate law (formerly EnergyCrisis-Current), available on Beck-Online and at www.enk-aktuell.eu (together with Boris Scholtka)

Tendering Obligation and Tendering Law for Right-of-Way Usage Rights, EuroHeat&Power 9/2024, pp. 14–17

Tendering Obligation and Tendering Law for Right-of-Way Usage Rights for District Heating Pipes following BGH, Judgment of 05.12.2023 – KZR 101/20 – District Heating Network Stuttgart – Part 2, RdE 2024, pp. 289–296

Exploring Regulatory Strategies for Accelerating the Development of Sustainable Hydrogen Markets in the European Union, Journal of Energy & Natural Resources Law 2024, Volume 42, 2024 – Issue 2, pp. 137–166 (together with Saskia Lavrijssen, in English)

Climate Theory as a Reminder for an Attentive and Critical Application of Comparative Law, Tilburg Law Review 2023, 28(1), pp. 26–30 (in English)

The Regulatory Framework for Hydrogen Networks. An Economic and Legal Classification against the Background of the Desired Market Ramp-Up, RdE 2021, pp. 135–141, also as EWI EWIR Policy Brief, November 2020, available at: https://www.ewi.uni-koeln.de/cms/wp-content/uploads/2020/11/EWI-EWIR-Policy-Brief-H2-Netzregulierung-20201102.pdf (together with Felix Berger, Dominic Lencz, Felix Mansius, David Schlund, Simon Schulte)

Shadow Rents and the Berlin Rent Cap, WuM 2021, pp. 73–79 (together with Felix Mansius)

The German Electricity Grid in the European Interconnection, RdE 2020, pp. 243–246

The EU Single Market and the Uniform Electricity Bidding Zone in Germany, EuZW 2018, pp. 491–495 (together with Carsten König)

Renewable Energies and "Legitimate Expectations" in Recent Arbitration Practice on the Energy Charter Treaty: The Decisions in the Charanne, Isolux, and Eiser Proceedings, RdE 2018, pp. 242–248 (together with Sebastián Mantilla Blanco)

The Obligation to Tolerate pursuant to § 36 para. 3 MsbG – a constitutional remark, ZNER 2017, pp. 95–101 (together with Arnulf Mallmann)

Smart Meters – Intelligent-Efficient Energy Management or Impermissible Interference with Privacy? An Assessment of the Compatibility of the Introduction of Intelligent Electricity Meters with the EU Charter of Fundamental Rights, RdE 2016, pp. 454–459

Electrabel v. Hungary: Current Developments in the Protection of Foreign Investments under the Energy Charter Treaty, KSzW 2016, pp. 179–187 (together with Sebastián Mantilla Blanco)

On the Implementation of Smart Meters in the European Union: Legal Considerations regarding Privacy and Personal Data Protection in Times of the Twin Transitions, in: Rafael Leal-Arcas (ed.), Research Handbook on EU Energy Law and Policy, 2nd ed., Edward Elgar Publishing 2024 (together with Brenda Espinosa Apráez, in English)

Expansion of Legal Protection in Competition Law through Private Enforcement, in: Claudia Seitz/Ralf Michael Straub/Robert Weyeneth (eds.), Legal Protection in Theory and Practice. Festschrift for Stephan Breitenmoser, Helbing Lichtenhahn Verlag 2022

Preface, in: Max Baumgart (ed.), Energy Law. Cases and Solutions, Nomos 2022

Introduction, in: Max Baumgart (ed.), Energy Law. Cases and Solutions, Nomos 2022

Case 10: Merger Control in the Energy Sector, in: Max Baumgart (ed.), Energy Law. Cases and Solutions, Nomos 2022

Case 11: Long-term Electricity Supply Contracts and Competition Law, in: Max Baumgart (ed.), Energy Law. Cases and Solutions, Nomos 2022

Avant-propos, in: Araceli Turmo (ed.)/Max Baumgart (co-ed.), Ubérisation et Économie Collaborative, Éditions Panthéon-Assas 2020 (together with Araceli Turmo; in French)

Innovations in the Transport Sector Under German Law, in: Araceli Turmo (ed.)/Max Baumgart (co-ed.), Ubérisation et Économie Collaborative, Éditions Panthéon-Assas 2020 (together with Martin Böttcher; in English)

The Rule of Law as a Condition for International Investment and Trade, in: Rafael Leal-Arcas (ed.), International Trade, Investment and the Rule of Law, Eliva Press 2020, pp. 67–83 (in English)

A (Legal) Challenge to Privacy: On the Implementation of Smart Meters in the EU and the US, in: Rafael Leal-Arcas/Jan Wouters (eds.), Research Handbook on EU Energy Law and Policy, Edward Elgar Publishing 2017, pp. 353–369 (also as preprint in: RELP 2017, Vol. 8 Iss. 1, pp. 19–29; in English)

Commentary on §§ 1, 1a, 2, 3 (Nos. 1, 2, 23, 30, 35, 36, 43a), 8–17 EEG 2023, in: Jan Henrik Klement/Ralf Müller-Terpitz (eds.), Nomos Commentary on Energy Law, Nomos 2024 (together with Valentin Kissling, in preparation)

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 14th ed., as of 01.03.2025

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 13th ed., as of 01.12.2024

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 12th ed., as of 01.09.2024

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 11th ed., as of 01.06.2024

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 10th ed., as of 01.03.2024

Commentary on Article 29, in: Rafael Leal-Arcas (ed.), Commentary on the Energy Charter Treaty, Edward Elgar Publishing 2023 (in English)

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 9th ed., as of 01.12.2023

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 8th ed., as of 01.09.2023

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 7th ed., as of 01.06.2023

Commentary on §§ 69 and 70 TKG, in: Franz Jürgen Säcker/Torsten Körber (eds.), TKG – TTDSG, Fachmedien Recht und Wirtschaft 2023

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 6th ed., as of 01.03.2023

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 5th ed., as of 01.12.2022

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 4th ed., as of 01.09.2022

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 3rd ed., as of 01.06.2022

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 2nd ed., as of 01.03.2022

Commentary on §§ 30–33 and 111 EnWG, in: Lukas Assmann/Max Peiffer (eds.), Beck’scher Online-Kommentar zum EnWG, 1st ed., as of 15.07.2021

Commentary on Article 29, in: Rafael Leal-Arcas (ed.), Commentary on the Energy Charter Treaty, Edward Elgar Publishing 2018 (in English)

Special edition on the coalition agreement of CDU/CSU and SPD, EnK-Aktuell Issue 5/2025 (together with Boris Scholtka)

More Climate in the Basic Law, EnK-Aktuell Issue 4/2025 (together with Boris Scholtka)

The Energy Sector in the Sondierungspapier, EnK-Aktuell Issue 3/2025 (together with Boris Scholtka)

Will the 2025 Federal Election Be a Turning Point for Energy and Climate Policy?, EnK-Aktuell Issue 2/2025 (together with Boris Scholtka)

Between Hope and Fear, EnK-Aktuell Issue 1/2025 (together with Boris Scholtka)

The Year 2024: Important Steps in the Energy and Climate Transition, EnK-Aktuell Issue 14/2024 (together with Boris Scholtka)

Everything on Hold?, EnK-Aktuell Issue 13/2024 (together with Boris Scholtka)

EU State Aid Law Between Competition Protection and the Energy Transition, EnK-Aktuell Issue 12/2024 (together with Boris Scholtka)

Punitive Tariffs on Chinese Electric Cars, New Impulses for Renewables, EnK-Aktuell Issue 11/2024 (together with Boris Scholtka)

The Role of Antitrust Law in the Energy Transition and: Nuclear Power Continues to Play a Role in Europe, EnK-Aktuell Issue 10/2024 (together with Boris Scholtka)

Electricity Market Design, Power Plant Strategy, Hydrogen, EnK-Aktuell Issue 9/2024 (together with Boris Scholtka)

Hydrogen and Decarbonised Gas Market Package Published in the Official Journal, EnK-Aktuell Issue 8/2024

Summertime – Some Things Clarified, Others Remain Open, EnK-Aktuell Issue 8/2024 (together with Boris Scholtka)

Carbon Capture and Storage, Hydrogen, and Some News from the EU, EnK-Aktuell Issue 7/2024 (together with Eric Glattfeld)

Solar Package I, Federal Immission Control Act, Lead Markets, International Cooperation, EnK-Aktuell Issue 6/2024 (together with Boris Scholtka)

Solar Package I, Climate Protection Act, Internal Electricity Market, Climate Protection as a Human Right, EnK-Aktuell Issue 5/2024 (together with Boris Scholtka)

Unbundling in Natural Gas and Hydrogen Markets – Horizontal, Vertical, and Now Also Diagonal, EnK-Aktuell Issue 4/2024 (together with Susanne Wende)

Much in the Spirit of the Heating Transition, EnK-Aktuell Issue 4/2024 (together with Boris Scholtka)

Power Plant Strategy, Federal Court of Auditors, TenneT Takeover, Climate Protection Contracts, EnK-Aktuell Issue 3/2024 (together with Boris Scholtka)

Climate Targets, Power Plant Strategy, Hydrogen Projects, Net Zero Industry Act, Energy Justice, REMIT Violations, EnK-Aktuell Issue 2/2024 (together with Boris Scholtka)

EnergieKrise-Aktuell Becomes EnergieKlima-Aktuell, EnK-Aktuell Issue 1/2024 (together with Boris Scholtka)

The First Before the Second Step, EnK-Aktuell Issue 12/2023 (together with Boris Scholtka)

Amendment of the Energy Industry Act, Hydrogen, District Heating, Photovoltaic Strategy and More, EnK-Aktuell Issue 11/2023 (together with Boris Scholtka)

Is Climate Protection Stuck?, EnK-Aktuell Issue 10/2023 (together with Boris Scholtka)

Ownership Obligates, EnK-Aktuell Issue 9/2023 (together with Boris Scholtka)

(A) Topic? The End of Nuclear Energy in Germany., EnK-Aktuell Issue 8/2023 (together with Boris Scholtka)

New Impulses for Climate Protection, EnK-Aktuell Issue 7/2023 (together with Boris Scholtka)

Much New on Climate Protection, Electricity Market Design, and Building Efficiency, EnK-Aktuell Issue 6/2023 (together with Boris Scholtka)

Energy Price Caps, Energy Price Caps, Energy Price Caps, EnK-Aktuell Issue 5/2023 (together with Boris Scholtka)

New Developments, Deadlines, and BMWK's First Paper on Planned Changes to the Price Caps, EnK-Aktuell Issue 4/2023 (together with Boris Scholtka)

Price Cap Laws and the Ramp-Up of the Hydrogen Economy, EnK-Aktuell Issue 3/2023 (together with Boris Scholtka)

Energy Sector at its Limits, EnK-Aktuell Issue 2/2023 (together with Boris Scholtka)

New Developments in Wind Energy Law in North Rhine-Westphalia, EnK-Aktuell Issue 1/2023

Price Formation Between Competition and State Regulation, EnK-Aktuell Issue 9/2022 (together with Boris Scholtka)

The Natural Gas-Heating Price Cap Act Reaches the Bundestag, EnK-Aktuell Issue 8/2022 (together with Boris Scholtka)

The Amendment of Bavaria's 10H Distance Rule for Wind Turbines, EnK-Aktuell Issue 8/2022 (together with Valentin Kissling)

Price Formation in the Energy Market: December Aid, Price Caps for Electricity, Heat and Gas, and a Revenue Cap, EnK-Aktuell Issue 7/2022 (together with Boris Scholtka)

Daylight Saving Time Changes Are Also a Crisis Phenomenon, EnK-Aktuell Issue 6/2022 (together with Boris Scholtka)

Nothing Certain is Known! Or Maybe Yet?, EnK-Aktuell Issue 5/2022 (together with Boris Scholtka)

The Connection of EEG Plants under the EEG 2023, EnK-Aktuell Issue 4/2022 (together with Valentin Kissling)

It Also Depends on Each Individual, EnK-Aktuell Issue 4/2022 (together with Boris Scholtka)

Winter is Coming. Are We Prepared?, EnK-Aktuell Issue 3/2022 (together with Boris Scholtka)

Energy Law as the Law of Socio-Technical Change, EnK-Aktuell Issue 2/2022 (together with Boris Scholtka)

Welcome to the News Service of the Energy Crisis – EnK-Aktuell, EnK-Aktuell Issue 1/2022 (together with Boris Scholtka)

Berlin Rent Cap Overturned. What Does That Mean for Shadow Rents?, LTO, 23.4.2021, available at: https://www.lto.de/recht/hintergruende/h/mietendeckel-bverfg-gekippt-rechtslage-ansprueche-schattenmiete-rueckzahlung/ (together with Felix Mansius)

The Regulatory Framework for Hydrogen Networks, Guest Commentary, energate, 17.11.2020, available at: https://www.energate-messenger.de/news/207252/-der-regulierungsrahmen-fuer-wasserstoffnetze- (together with Simon Schulte)

Why the Federal Cartel Office is Interested in Data Protection, LTO, 22.6.2020, available at: https://www.lto.de/recht/hintergruende/h/bgh-facebook-bundeskartellamt-datenschutz-kartellrecht-massstab-marktbeherrschung-daten-social-media/ (together with Felix Berger)

Network

German Energy Tax Conference

The German Energy Tax Conference was organised for the first time in 2010 on the initiative of Dr Karen Möhlenkamp and has established itself as the platform for energy tax law, attracting over 200 participants from administration, business, consulting, jurisdiction and science every year. At the event, which always takes place in winter, experts discuss the latest topics in energy tax law. The event is free of charge and begins the evening before with an opening discussion on tax policy. The event is supported professionally and financially by MAYGREEN.

http://www.deutscherenergiesteuertag.de/

ERA Group

The ERA Group, part of a global network, offers optimisation projects in the energy and climate sector, in particular long-term reductions in energy consumption through innovative solutions. The team led by Peter Dächert and Sebastian Bravo Lutz works with clients to develop ways of improving internal energy purchasing processes and thus achieving a better price structure. At the same time, the experts shed light on ways to optimise the use of state subsidies, measures and simplifications. MAYGREEN co-operates with the ERA Group on operational energy consulting topics, e.g. energy purchasing and trading, PPAs, the purchase of technical gases or renewable energy projects.

https://de.eragroup.com/find-a-consultant/peter-daechert/

ESTAINIUM Association e.V.

We are part of the global ESTAINIUM network. Sustainable action has gained enormous importance, not least due to the setting of the 17 Sustainable Development Goals by the United Nations in 2015, which are to be implemented by the global community by 2030. Industrial companies have recognised their responsibility to make a significant contribution to achieving these goals.

They are faced with the challenge of integrating the requirements and expectations placed on them by government bodies – including national and international laws – and by the public into their business activities. ESTAINIUM e.V. wants to make a contribution to this.

The association has set itself the goal of demonstrating and advising people and companies on how climate-negative impacts can be reduced and offset in a targeted manner. In particular, it aims to use digital technologies to demonstrate scientifically sound ways in which climate-negative impacts can be identified, reported, continuously documented (also cumulatively in supply chains) and offset.

In this context, ESTAINIUM provides access to digital technologies that enable the progress of innovative and scientifically sound accumulation and compensation processes to be presented transparently and unalterably to third parties for verification purposes. Dr Karen Möhlenkamp is a member of the Executive Board.

https://www.estainium.eco/

Forum Contracting

The Forum Contracting was founded on 28 May 2002 in Düsseldorf in the legal form of a registered association and pursues the purpose of promoting energy contracting as an instrument for financing and optimising energy generation plants and energy efficiency measures. The association’s activities focus on the areas of law, economics and taxes. The Forum Contracting does not see itself as a professional association, but as a scientifically orientated and independent specialist forum that is open to membership by anyone (companies and individuals).

The annual conference of Forum Contracting, which takes place in Berlin in February / March each year, has developed over time into an important event on contracting and energy law in Germany. Forum Contracting e. V. is also co-editor of the journal CuR Contracting und Recht. Dr Sabine Schulte-Beckhausen is a member of the board.

https://energietagung.de/

Institut für Energiewirtschaftsrecht (EWIR) an der Universität Köln

The Institute for Energy Law (EWIR) is an independent research institute of the Faculty of Law at the University of Cologne. The relaunch of the EWIR in 2017 builds on the long tradition of the Institute for Energy Law at the University of Cologne since 1956 (initially in Bonn, since 1964 in Cologne).

The EWIR is dedicated to interdisciplinary research and teaching in the field of energy law. As an institute of the University of Cologne, it is supported by the University of Cologne and financed predominantly from public funds by the University of Cologne, which guarantees complete independence and freedom of research. The Institute is supported and advised by the Förderverein.

The institute co-operates with its partner institutes in Bochum, Düsseldorf and Tilburg, which are oriented towards public law, and with the Institute for Energy Economics (EWI) at the University of Cologne. The Director of the EWIR is Prof Dr Torsten Körber, LL.M. (Berkeley). Dr Sabine Schulte-Beckhausen has been a member of the association since 1995 and has given numerous lectures at the institute’s annual conference and seminars.

https://ewir.jura.uni-koeln.de

Sustainaccount AG

Climate change is having a tangible impact on our economy. Analyze how climate risks are challenging your business and develop a tailored resilience strategy to ensure long-term business continuity, value preservation, and compliance with climate regulations.

Sustainaccount AG is committed to supporting organizations in tackling the most pressing societal challenges. Our particular focus is on climate change, without compromising on fair and equitable economic development. To this end, we rely on the latest scientific findings and state-of-the-art digital technologies. MAYGREEN collaborates with Dr. Christian Spindler (co-founder and CEO).

https://sustainaccount.com

Climate Connection GmbH

Climate Connection is a sustainability consultancy that combines economics and ecology. Companies and municipalities receive sound support in energy efficiency, consistent decarbonization, and the holistic anchoring of sustainability – in a meaningful, pragmatic, and cost-efficient manner.

In the B2B sector, the service portfolio includes sustainability strategy, decarbonization & transformation plans (including business case calculations), climate protection & reporting (climate risk analyses, EU taxonomy, GHG accounting, SBTi validation, VSME, CSRD), energy & environmental management systems (ISO 50001, ISO 14001, EMAS) and circular economy (ESPR, PCF, PPWR, digital product passport).

Climate Connection is a joint venture between an municipal utility and a management consultancy specializing in innovation and digitalization. Climate Connection brings together an interdisciplinary team of engineers, municipal climate managers, and economists – supplemented by experienced industry experts – for modern and implementation-oriented sustainability work.

https://www.climateconnection.de/

International Fiscal Association (IFA)

Maygreen Tax & Legal is actively connected to the global network of the International Fiscal Association (IFA) through the German Association for International Tax Law.

The IFA was founded over 70 years ago and is based in Rotterdam. As an international association with more than 11,000 members worldwide, it is dedicated to research and the promotion of international and comparative tax law. This is achieved primarily through academic publications, international conferences, and specialist seminars.

The German national group, which has around 1,500 members from companies, tax advisory professions, financial administration, academia, and associations, pools this expertise in Germany. Our partner, Dr. Karen Möhlenkamp, is an active member of the IFA.

https://www.ifa-deutschland.de/

Federal Association for Energy Storage Systems

MAYGREEN is a member of the BVES and supports the association with its legal and practical expertise in energy storage from an energy law and electricity and energy tax perspective. The BVES brings together companies and organizations from all areas of energy storage.

The association’s goal is to represent the rapidly growing and independent storage industry with one voice in politics, administration, and the public sphere. At the same time, the association forms a high-quality formal and informal network of contacts in the field of energy storage in Germany, Europe, and internationally.

https://www.bves.de/

Contact

Location Düsseldorf

Phone:

Cecilienallee 54/55
40474 Düsseldorf

Contact persons

Dr. Karen Möhlenkamp

Partner

Düsseldorf

Dr. Sabine Schulte-Beckhausen

Partner

Düsseldorf

Roman Bachmaier

Partner

Düsseldorf

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Energy | Climate Regulation | Excise Tax

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Excise Tax

Energy Law

CO₂ Regulation and Climate Protection Law

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Plastic and Environmental Tax

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Upcoming events

MAYGREEN Utilities Working Group 2026

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House & Garden Manufacturers’ Association

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MAYGREEN – Webinar Electricity/Energy Tax Law

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MAYGREEN – Webinar CBAM

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MAYGREEN Annual Conference 2026

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78th IFA World Congress – Melbourne

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Archive

MAYGREEN CBAM – Discussion Group 2026

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MAYGREEN CBAM – Webinar for VDA e.V.

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MAYGREEN CBAM – Webinar for DIHK

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MAYGREEN – Webinar

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Annual Conference Energy Law Forum Contracting 2025, Berlin

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16th German Energy Tax Conference 2025 in Berlin.

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5. Customs/Foreign Trade Dialogue – Inspiration. Exchange. Networking.

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MAYGREEN Industry Working Group

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MAYGREEN Forum Contracting

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MAYGREEN Utility Working Group

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ESTAINIUM E.V.

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Federal Chamber of Tax Advisors

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Customer Installations in German Energy and Tax Law – What’s New?

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Recent Updates on Energy and Electricity Taxes

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Business Models for Battery Storage

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MAYGREEN Exchange Forum

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13. CBAM Update

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ESTAINIUM Working Group 4

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Annual Energy Tax Day Conference 2025

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MAYGREEN Opening Event

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Federal Chamber of Tax Consultants Webinar

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CBAM – Update

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CBAM – Update

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Latest news on CBAM

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German Energy Tax Conference 2024, Berlin

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Autumn conference 2024 Home & Garden Manufacturers Association

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Future Forest Forum 2024, Blankenburg Castle (Harz)

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Swiss Green Economy Symposium, Winterthur

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ZKF Industry Meeting 2024, Koblenz