7 Dec.

Deloitte Legal Webcast "Legal Update #17/2022"

Update on carbon pricing, carbon credits and certificate trading - comments from a tax and legal perspective

Wednesday, 11:00 a.m.  CET

Wednesday, 7 December 2022 | 11:00 - 11:45 a.m.



Webcast in German language – feel free to contact any member of our team for explanations in English. 

In our Deloitte Legal Update webcast series, this time we are going into a selected area on the topic of "climate protection law".

Companies are increasingly taking up the cause of achieving climate targets. However, too few still achieve climate neutrality by reducing their own emissions. Often, climate neutrality is to be achieved by offsetting unavoidable emissions. To achieve this, companies purchase certificates. The certificates are generated outside the company to finance climate projects, somewhere in the world, and then purchased by the companies. A new ecosystem of issuers, standard setters, certificate traders and end users has developed here. In addition to these voluntary markets, companies are subject to requirements in the mandatory market, under which they are obliged to purchase sufficient certificates.


We would like to give you an overview in the webcast on the following topics.

  • Overview - voluntary and mandatory CO2 certificates
  • Transfer pricing issues in connection with certificate trading based on a case study
  • Contract law issues relating to certificate trading
  • Advertising with climate neutrality - "Greenwashing”
  • Answering your questions (Q&A)


Our Deloitte experts Dr. Björn Heidecke (Director Deloitte - Transfer Pricing) and Johannes T. Passas (Partner Deloitte Legal - Commercial Law) will guide you through the webcast.

Please feel free to ask your questions for the Q&A part already during your registration.

Please feel free to submit your questions for the Q&A already during your registration.


Register here for our Webcast.


For organizational questions please contact

Marcel Rodriguez

Tel: +49 221 9732 4466
E-Mail: marcrodriguez@deloitte.de

Your Contact

Johannes T. Passas, LL.M. (Edinburgh)

Johannes T. Passas, LL.M. (Edinburgh)


Johannes Passas joined Deloitte Legal in 2012 and is based in Hanover. He specializes in the areas of trade and distribution law and provides comprehensive advice on legal aspects of the supply chain, in particular in the areas of purchasing, sales and distribution (e-commerce , commercial agent, distributor and franchise systems), production and logistics as well as product safety and product liability. One of his main areas of practice is the drafting and negotiation of national and international commercial transactions as well as complex commercial contracts and terms and conditions of all kinds. In M&A-transactions he is regularly responsible for the due diligence process with respect to commercial and civil law aspects regarding the business operations of the target. Johannes Passas also advises on corporate due diligence and ESG aspects in the supply chain. Furthermore, he advises and represents his clients in contentious and litigation matters. Johannes Passas studied at the Universities of Hamburg, Athens and Edinburgh. He was admitted to the bar in 2005. Before joining Deloitte Legal, Johannes Passas worked for a renowned commercial law firm in Hanover. He speaks German and English.

Dr. Björn Heidecke

Dr. Björn Heidecke

Partner | Transfer Pricing

Dr. Björn Heidecke ist Partner im Fachbereich Transfer Pricing bei Deloitte und zuständig für Norddeutschland (Standorte Hamburg und Hannover). Er berät Mandanten aus allen Industrien in Fragen der steuerlichen Verrechnungspreise. Ein Schwerpunkt seiner Arbeit liegt auf Bewertungen von immateriellen Wirtschaftsgütern wie Marken und Technologien für Transfer Pricing Zwecke und der ökonomischen Modellierung von Verrechnungspreissystemen. Er verantwortet ferner die German-African Transfer Pricing Competence Group bei Deloitte. Er publiziert regelmäßig in Fachzeitschriften.

Wednesday, 7 Dec 2022 11:00 a.m. CET
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