The Order establishes a state-aid scheme for operating support to projects that reduce CO₂ emissions in Denmark, including Danish territorial waters and the exclusive economic zone, in CO₂-intensive companies. The scheme is administered by the Danish Energy Agency and funded through annual Finance Act appropriations for 2026–2035 under the green tax reform support package; aid is granted competitively to eligible companies with at least 1,500 tonnes of average annual CO₂ emissions and a CO₂ intensity of at least 6 percent, provided they have an approved climate audit and are not excluded sectors, public authorities, companies in difficulty or recipients of incompatible unpaid State aid. Eligible projects must reduce emissions by at least 1,000 tonnes of CO₂ per year, have operating costs as the main cost component, and may not have started before application, concern leased or third-party equipment, increase fossil oil or coal use, rely on carbon capture or storage, duplicate other support, or merely comply with already adopted legal requirements. The Order sets rules on renewable hydrogen, cleaner maritime vessels, sustainable biofuels, biomass, biogas and biomethane, and requires supported natural-gas projects to phase out natural gas by 2036. Support is awarded on the basis of the lowest bid price per eligible tonne of CO₂ reduction, up to DKK 1,500 per tonne in 2025 prices, with detailed rules on applications, contracts, project deadlines, monitoring, auditor statements, payment requests, adjustment for reduced tax payments, lapse of support,and penalties; annexes provide standard emission factors and formulas for calculating CO₂ intensity, tax increases and gross value added.
Danemark · 2025-08-27