The energy issue is increasingly becoming a focus in Germany and is of central importance for companies. In view of the current challenges – secure, sustainable and at the same time affordable energy supply – our society must find sustainable solutions.

The regulatory, technical and economic processes behind this are highly complex and extensive. Specific, interdisciplinary expertise and extensive industry experience are required in order to holistically meet the requirements of market participants.

Designing energy processes efficiently and reducing energy costs

Our KPMG team has been supporting energy suppliers, network operators and energy-intensive industrial companies for many years. We offer a range of auditing and consulting services along the entire energy value chain. Our experts in the fields of auditing, energy technology and energy economics support you in complying with regulatory obligations, designing energy processes efficiently and reducing energy costs.

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Our solutions for energy management auditing

With tailor-made solutions for your individual requirements, you too can benefit from the expertise of our focus teams:

Energy efficiency audit for energy-intensive companies
Energy management audit for network operators and energy suppliers

Electricity prices in Germany have been rising significantly for years. In addition to pure procurement costs, government-regulated levies, charges and grid fees contribute significantly to the overall burden. For industrial companies, these price components often account for more than 50 percent of total electricity costs.

The introduction of national emissions trading in accordance with the Fuel Emissions Trading Act (BEHG) has resulted in additional CO₂ costs for the use of fossil fuels. These are passed on to end consumers via the supply chain. The CO₂ price has more than doubled from EUR 25/tCO₂ in 2021 to EUR 55/tCO₂ in 2025 and is set to rise further by 2030 in accordance with legal requirements.

As a result, energy-intensive industrial companies are increasingly faced with rising production costs. At the same time, competitive pressure is growing in international comparison, as companies outside the EU can often produce under more favourable conditions. These developments have a negative impact on the planning security of many companies.

To counteract these burdens, legislators offer a variety of relief mechanisms and aid schemes that specifically address energy-intensive companies. Identifying and exploiting this potential requires in-depth energy industry and regulatory expertise.

Our offer

Whether it's foundries, the automotive, chemical, paper or mineral oil industries: there is a relevant application procedure for almost every manufacturing industry in Germany. In addition to individual components of electricity costs, emission costs for fossil fuels can also be given preferential treatment. These procedures include, for example, the special compensation scheme (BesAR) for reducing the KWKG and offshore grid surcharges, electricity price compensation, compensation in accordance with BEHG and BECV (carbon leakage) and the reduction of the concession levy or the StromNEV surcharge.

In a quick check, we will examine which application procedures are available for your company and what financial benefits you can receive. The process is divided into four steps:

Recording of electricity consumption, fossil fuel consumption and other relevant key figures for your company
Analysis of your company's NACE code(s)

(4-digit industry classification)
Analysis of network charges

Network operator, voltage level, reference load profile
Result

Presentation of all possible application procedures, including potential benefits

As part of the application process, the information provided by applicants must be audited by certified public accountants. We offer comprehensive energy audits in accordance with the relevant laws, regulations and mechanisms:

StromNEV – Special network fee regulation for large consumers

Review pursuant to § 19 Abs. 2 S. 15 StromNEV i. V. m. § 30 Abs. 1 Nr. 5 KWKG 2016
KAV – Concession Fee Regulation for Electricity and Gas

Review pursuant to § 2 Abs. 6 S. 3 i. V. m. Abs. 4 KAV
BesAR – Special Compensation Scheme (KWKG and Offshore Grid Levy)
- Review pursuant to § 32 Nr. 1 Buchst. c EnFG
- Review pursuant to § 55 Abs. 1 S. 1 EnFG
SPK – Electricity price compensation for indirect CO₂ costs in the EU ETS

Review in accordance with Nr. 6.1 . 3 S. 1 1. HS of the SPK funding guidelines
BECV – Carbon leakage compensation in national emissions trading (nEHS)

Review pursuant to § 13 Abs. 4 BECV

Our Team

Our interdisciplinary team of experts in the fields of energy management and technology has many years of experience in conducting energy management audits. We serve a wide range of clients and are regarded as a reliable partner for numerous companies throughout Germany.

Your added value

As a reliable partner, we offer energy-intensive companies more than just auditing services: we create transparency in complex energy industry contexts, highlight risks in dealing with regulatory requirements and provide a solid basis for legally compliant compliance with relief regulations.

Regulatory requirements for network operators and energy suppliers in Germany have steadily increased in recent years. In addition to complying with complex energy industry regulations, companies are under increasing pressure to ensure transparency, efficiency and compliance in their processes. Our specialised team supports network operators and utilities in meeting these requirements – with in-depth technical knowledge, interdisciplinary expertise and a deep understanding of the regulatory framework of the energy market.

Our services at a glance

We offer comprehensive auditing and consulting services along the entire energy industry value chain – from network fee calculation and regulatory reporting to the auditing of relief and compensation mechanisms.

Our audits are always conducted on the basis of current legal requirements and industry-specific standards – with a clear focus on traceability, legal certainty and economic relevance.

Our services include, among other things:

Review of network fee calculation

in accordance with § 6b EnWG und StromNEV/GasNEV
Auditing of EEG, KWKG and EnFG settlements

as well as the forwarding obligations
Examination of applications for relief and subsidies

for self-supply and grid usage
Subsidy audits

for example, within the framework of federal funding for efficient heating networks
Subsidy audits

for hydrogen projects under state aid and subsidy law
Cost audits

for example, according to the guidelines for price determination based on cost price (LSP)
Expert opinion on individual network charges

Expertise that convinces

We support network operators and energy suppliers of all sizes – from municipal utilities to national companies. Our many years of experience and in-depth understanding of regulatory and operational challenges enable us to provide reliable and practical auditing services, even in changing conditions.

Your added value

As a reliable partner, we offer our clients more than just auditing services: we create transparency, reduce risks and provide a solid foundation for compliance with complex regulatory requirements.

Our solutions for energy management consulting

Energy transformation
CBAM

In recent years, companies have been feeling increasing pressure to reduce energy costs, ensure security of energy supply and, at the same time, increase sustainability. Energy prices in Germany have risen by up to 60 per cent in recent years, while legal requirements such as the Energy Efficiency Act (EnEfG) place high demands on energy consumers and create uncertainty. At the same time, pressure to decarbonise is growing – with the gradual reduction in the allocation of free emission allowances under the European Emissions Trading System (EU ETS), a further increase in CO2 prices is expected.

General solutions are not effective due to the complexity and individuality of energy systems and production processes. In order to increase energy efficiency and flexibility and reduce energy costs, it is important to understand the economic, technical and regulatory context in detail and to select and evaluate suitable measures in a targeted manner.

Our experts develop customised and technology-neutral energy efficiency and sustainable energy supply concepts that are precisely tailored to your company's priorities, requirements and framework conditions. We take into account both your current energy consumption and costs as well as your strategic goals such as decarbonisation, cost reduction and security of supply.

Our services for decarbonisation and security of supply

Customised energy efficiency concepts:

We comprehensively analyse your energy consumption, identify potential savings and develop action plans for optimisation, for example through process heat optimisation, heat recovery or the use of energy-efficient plant technology.
Sustainable energy supply concepts:

We develop strategies for the integration of renewable energies such as photovoltaics, wind power or biomass, as well as for hybrid systems that make your energy supply climate-friendly, reliable and, above all, economical in the long term.

Our cost reduction services

Funding advice and application:

We check suitable funding programmes at federal, state or EU level and support you throughout the entire application and documentation process so that you can benefit from attractive subsidies and financing options. Our experts have extensive experience in a wide range of funding programmes, such as federal funding for energy and resource efficiency in industry or federal funding for industry and climate protection.
Subsidies and privileges for energy price reduction:

We identify opportunities for relief, such as the special compensation scheme, atypical grid usage, or the dynamic grid fees and industrial electricity prices planned by the federal government, in order to reduce your energy costs in the long term, and provide comprehensive support in the application process.

Our services to ensure your compliance

Energy compliance:

We support you in complying with legal requirements such as the Energy Efficiency Act (EnEfG), the Building Energy Act (GEG), the energy audit obligation according to DIN EN 16247 or ISO 50001 certification in order to avoid legal risks.
Regulatory advice in the energy industry

For example, support with notifications to the Federal Network Agency, transmission system operators and market partners.
Advice on the accounting treatment of energy industry issues.
Economic analyses and efficiency comparisons within the framework of incentive regulation.

Your added value

With our holistic approach, we ensure that you not only reliably fulfil legal requirements, but also realise economic benefits at the same time.

The Carbon Border Adjustment Mechanism (CBAM) was introduced to ensure that energy-intensive products imported into the EU are subject to the same CO2 costs as goods produced within Europe. The phased introduction of CBAM is intended to prevent production from moving to countries with low CO2 taxes (‘carbon leakage’).

The transition phase will run from 1 October 2023 to 31 December 2025, during which affected companies will be required to report the emissions of goods covered by the CBAM via an EU portal.

The implementation phase will begin on 1 January 2026, with immediate financial implications for importers of CBAM goods. If a threshold of 50 tonnes of imported CBAM goods (excluding electricity and hydrogen) per year is exceeded, mandatory participation in CBAM certificate trading is envisaged. The launch of CBAM certificate trading will therefore bring additional tasks for companies.

Our experts offer comprehensive advice on all aspects of CBAM and support you in implementing all requirements efficiently and in compliance with legal requirements.

Our services at a glance

Supply chain management and enablement:

We help you establish structures and processes to collect reliable emissions data along your supply chain. This includes training your employees and suppliers, implementing data collection tools and defining standardised communication channels.
Calculation and verification of CBAM emissions data:

We produce accurate emissions calculations based on current standards and specifications and check existing data for plausibility and completeness.
Preparation for verification of supplier data:

We prepare your suppliers and you for future verification of emissions data and help to identify potential gaps and counteract them at an early stage.
Preparing for the CBAM implementation phase:

We develop processes for the efficient implementation of CBAM obligations tailored to the requirements of your company. We support you in internal organisation and integration into existing compliance and financial processes.
CBAM certificate trading:

We help you assess the financial impact of CBAM and take appropriate measures at an early stage to optimise costs and minimise risks from price fluctuations.

Your added value

With our expertise and practical experience, we support you in efficiently integrating CBAM into your business processes. Our interdisciplinary team helps you master complex requirements and not only comply with regulatory requirements, but also secure strategic advantages through forward-looking CBAM implementation.