Search
Contact
Symbolbild zur Umsetzung der IED-Novelle: Metallrohre
13.01.2025 | KPMG Law Insights

IED: First legislative package to implement the EU directive is available

The new EU Industrial Emissions Directive (IED) came into force on August 4, 2024 and must be implemented by the member states by July 2026. A first implementation package is now available. At the end of November, the Federal Ministry for the Environment, Nature Conservation, Nuclear Safety and Consumer Protection (BMUV) published the draft of an umbrella law and an umbrella ordinance with which large parts of the IED are to be transposed into national law. The relevance for industry is considerable: the IED affects around 55,000 installations in Europe, 13,000 of which are in Germany alone. It applies to almost all branches of industry.

These laws are to be amended by the first implementation package

Various laws are to be amended by the Mantelgesetz, in particular

  • the Federal Immission Control Act (BImSchG),
  • the Closed Substance Cycle Waste Management Act (KrWG),
  • the Federal Mining Act (BBergG),
  • and the Environmental Appeals Act (UmwRG).

The framework ordinance provides for amendments to the 4th, 5th, 9th, 11th, 17th and 44th Federal Immission Control Ordinance (BImSchV). Furthermore, a new 45th BImSchV, the IE Management Ordinance or Ordinance on the Implementation of Management Specifications and Environmental Performance Values in Industrial Plants, is to be adopted. In addition to this, the General Ordinance also contains amendments to the Landfill Ordinance (DepV), the Substitute Building Materials Ordinance (ErsatzbaustoffV) and the Waste Management Officer Ordinance (AbfBeauftrV). The intended range of amendments already shows that the IED amendment requires comprehensive adjustments to various environmental regulations. Subsequent implementation packages will have to regulate amendments to the Water Resources Act (WHG) and the TA Luft, among others.

The Mantelgesetz provides for significant changes to the BImSchG

Numerous amendments to the BImSchG are planned that will directly affect operators of IED systems. The main new feature is that plant operators will have to pay compensation if breaches of operator obligations lead to damage to health. Overall, the operator obligations under Section 5 BImSchG are to be extended. In the event of certain breaches, the operation of the plant can even be prohibited “immediately”, for example in the event of health hazards and significant environmental hazards. The licensing requirements for modular systems will be adapted and supplemented. Modular plants are characterized by a diversity and variation of process types or substance classes in production and thus guarantee competitiveness, for example in the chemical industry.

The emission bandwidths should be adhered to as strictly as possible

The new rules are intended to further reduce emissions. When new BAT conclusions come into force, the emission bandwidths should be complied with as quickly as possible and, in future, as strictly as possible. The BAT conclusions describe the “state of the art” at European level known from national law as the “best available technology”. In future, authorities should set the emission limit values at the strictest level achievable for the specific installation. The operator must then analyze the entire BAT-associated bandwidth and, on this basis, demonstrate and justify whether the values at the strictest end of the BAT-associated emission bandwidth can be achieved. Possible cross-media effects will have to be taken into account. It is also planned that the results of the monitoring of emissions from IED installations will also be made available to the public via the Internet in future. However, the grounds for exclusion under the Environmental Information Act (UIG) should apply here accordingly. Finally, in future, legal entities or associations of persons with a total turnover of more than 1.67 million euros will be subject to a turnover-based fine of up to 3 percent of their total turnover for breaches of the requirements.

Mantelverordnung: Relevant changes to existing BImSchV

In the context of the various amendments to the various BImSchV, the adjustments to the 4th BImSchV and the planned new 45th BImSchV are particularly noteworthy. For example, the scope of application of the 4th BImSchV is to be extended to additional types of plant, such as so-called gigafactories for battery production, pyrolysis plants, forging presses and plants for finishing textiles. The ordinance will also be amended for electrolysers: In future, smaller electrolysers will no longer require a permit under immission control law. Medium-sized electrolysers can be approved in a simplified procedure and only large electrolysers, i.e. those producing more than 50 tons of hydrogen per day, will require an approval procedure with public participation . In addition, various amendments to the 4th BImSchV are planned to speed up the planning process. For example, it is planned, as far as possible under European law, to always apply the simplified approval procedure and to strive for early public participation in the planning phase. Furthermore, the number of turbine types will be reduced from around 330 to 250 for reasons of simplification.

Issuance of a new 45th BImSchV

Of particular importance is the new 45th BImSchV, which is intended to flank the operator obligation for environmental management systems (EMS) provided for in the BImSchG. The introduction of an EMS is expected to be mandatory for all existing plants and for all new plants within the scope of the ordinance that are commissioned after July 1, 2027. The EMS must have certain minimum contents, in particular define environmental targets (e.g. specify waste prevention measures) and include a chemicals inventory and a transformation plan (designed for the year 2030). In addition, the 45th BImSchV imposes far-reaching publication, data collection and verification obligations with regard to the EMS, the latter in the form of an internal auditing or DIN certification obligation, among other things. The 45th BImSchV is intended to oblige plant operators to comply with “sector-specific characteristics”, i.e. the sector-specific BAT conclusions for the textile industry, ferrous metal processing industry, large combustion plants or waste treatment, for example. Until now, the German legislator has largely left the aspect of sector-specific characteristics to companies’ own responsibility and has largely refrained from specifying them in sub-legislation. This is now changing. Furthermore, the bandwidths for resource and energy consumption (so-called environmental performance values) are to be defined in the new 45th BImSchV in accordance with the respective BAT conclusions, which must then be complied with. The details are still open.

Conclusion and outlook

The planned changes to implement the amendment to the IED are far-reaching and of considerable importance for companies. In particular, companies in the energy sector, the chemical industry, commercial waste treatment and intensive livestock farming are strongly recommended to identify their own impact at an early stage and to deal intensively and promptly with the future new requirements and, in particular, their practical implementation. Despite the new elections, the implementation process is expected to continue by summer 2025 at the latest, as the implementation deadline for the IED has already passed.

 

Explore #more

02.12.2025 | KPMG Law Insights

Implementation of the Pay Transparency Directive: what the expert commission recommends

The EU Pay Transparency Directive has been in force since June 2023 and must now be transposed into German law. In the coalition agreement,…

28.11.2025 | In the media

KPMG Law Guest article Expert forum on employment law: Between theory and practice: The EU Blue Card and the right to short-term mobility within the EU

Nowadays, not only employees but also employers want to create more attractive working conditions. For some time now, so-called workstations / work-from-anywhere programs or other…

26.11.2025 | KPMG Law Insights

EU deforestation regulation forces companies to act

Anyone who trades in or uses the raw materials soy, oil palm, cattle, coffee, cocoa, rubber and wood and certain products made from them should…

25.11.2025 | KPMG Law Insights

Special infrastructure assets: how the administration manages to implement projects quickly

The special infrastructure fund creates the opportunity to catch up on years of investment backlog. There is a need for urgency. Defence capability, economic growth…

21.11.2025 | In the media

KPMG Law Interview in Real Estate I Haufe: Substitute building materials: “Secondary is not second class”

The Substitute Building Materials Ordinance is intended to harmonize the circular economy in construction, but legal uncertainty and bureaucracy are holding it back. How can…

21.11.2025 | KPMG Law Insights

Residential construction turbo: more living space on existing properties

Since October 30, 2025, new regulations on the creation of living space have been in force in the German Building Code (BauGB). At the heart…

19.11.2025 | KPMG Law Insights

New Packaging Implementation Act tightens obligations for companies

With a new Packaging Implementation Act (VerpackDG), German law is to be adapted to the EU Packaging Regulation. The Federal Ministry for the Environment…

18.11.2025 | In the media

KPMG Law Statement in the FAZ on the subject of deepfakes

Fraudsters can easily falsify invoices or even act as company bosses. Companies can defend themselves against this, but there are no miracle weapons against AI…

17.11.2025 | KPMG Law Insights

Video surveillance in rental properties: What should landlords be aware of?

Video surveillance of rented properties is only possible under strict legal conditions. More and more owners want to keep an eye on and secure their…

13.11.2025 | KPMG Law Insights

Implementing AI in the legal department – these are the success factors

Artificial intelligence (AI) only benefits the legal department if it is implemented correctly. The technology promises to automate time-consuming routine work and fundamentally improve the…

Contact

Dr. Simon Meyer

Partner

Friedenstraße 10
81671 München

Tel.: +49 89 5997606 5021
simonmeyer@kpmg-law.com

Dr. Sandro Köpper

Associate

Prinzenstr. 23
30159 Hannover

Tel.: +49 511 7635078-153
skoepper@kpmg-law.com

© 2024 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a public limited company under German law and a member of the global KPMG organisation of independent member firms affiliated with KPMG International Limited, a Private English Company Limited by Guarantee. All rights reserved. For more details on the structure of KPMG’s global organisation, please visit https://home.kpmg/governance.

 KPMG International does not provide services to clients. No member firm is authorised to bind or contract KPMG International or any other member firm to any third party, just as KPMG International is not authorised to bind or contract any other member firm.

Scroll