In this blog article, we present the federal funding for energy and resource efficiency in the economy. In doing so, we explicitly address the eligible preparation of transformation plans (formerly transformation concepts) including the preparation of a carbon footprint.

A transformation plan (formerly transformation concept) is the presentation of the long-term decarbonization strategy of a company or a company site. It contains a qualitative and quantitative description of the initial situation in relation to a CO2 reduction target as well as possible measures to achieve the CO2 target. The calculation of the company's CO2 balance (corporate carbon footprint) can thus be supported. The aim is to plan and implement the transformation towards greenhouse gas neutrality.


A CO2-balance is also correctly referred to as a greenhouse gas balance (GHG-balance), as it not only includes the CO2 emitted directly into the environment, but all climate-damaging gases relevant to the Kyoto Protocol. These are converted into CO2 equivalents and added up, which ultimately results in a single value for the CO2 balance.



According to the BMWK, the transformation plan should address at least the following aspects

  • Presentation of the CURRENT-status: company carbon footprint (CO2-balance) - the reference year is the current financial year or one of the past two years
  • Formulation of a GHG neutrality target by 2045 at the latest
  • A longer-term and specific GHG target (minimum target: 40 % GHG reduction within 10 years from the reference year) for the site(s) under consideration (TARGET-status)
  • Action plan for achieving the target or the transformation from CURRENT to TARGET status
  • At least one savings concept for an investment project for the energy and resource-related optimization of systems and processes
  • Systematic description, how the GHG targets are positioned and monitored in the company

How much funding is available?

  • Funding rate: 40% for large, 50% for medium-sized and 60% for small companies
  • Funding amount: max. 60,000 euros
  • Supplement: Increase in the funding rate by a further 10% and increase in the funding amount to 90,000 euros for membership of an IEEKN network (Initiative Energieeffizienz- und Klimaschutznetzwerke)

Note: If you are interested in becoming a member of an IEEKN network, we will be happy to check whether an existing network is suitable for you. Furthermore, we can set up a new network with you or find network partners for you in a consortium of at least five companies.

How is funding provided?

  • Duration: 12 months
  • Beneficiaries: Companies with business premises in Germany
  • Project sponsor: VDI/VDE-IT
  • Deadline: none (continuous submission)

What is funded?

Only services provided by external consultants can be funded in the transformation plan. For example, CO2 balances already prepared by the companies themselves cannot be funded.

The following components of a transformation plan are funded:

  • Preparation of a comprehensive carbon footprint by consultants (Scope 1 - 3)
  • Verification of the carbon footprint by a suitable certification body
  • Creation of a reduction target and a corresponding catalog of measures
  • Costs for measurement, data collection and data procurement by external service providers
  • Funding consultation for implementation of measures
  • Description of the opportunities and risks of the measures: Identify problems that cannot yet be solved from today's perspective
  • Examination of the extraction and use of waste heat potential both within and outside the company
  • Development of measures for climate change adaption

What is not funded?

License fees and acquisition costs for calculation software to create the CO2-balance are not funded. Detailed planning and acquisition costs for new machines, which have been identified as a measure to reduce CO2 emissions, are also not eligible for funding. There are consecutive funding measures for this. Further information can be found in the BMWK information sheet on transformation concepts.


The transformation plan not only enables you to determine your carbon footprint and roadmap to greenhouse gas neutrality, it also serves as a "door opener" for funding for energy-saving measures. The legal framework for the transformation plan is the German federal grant programme for energy and resource efficiency in industry (German: Bundesförderung für Energie- und Ressourceneffizienz in der Wirtschaft). The following additional areas are supported:

  • Cross-sectional technologies
  • Measures for the provision of process heat from renewable energies
  • Measurement and control technology, sensor technology and energy management software
  • Measures to optimize the energy and resource requirements of systems and processes
  • Electrification of processes

The transformation plan can be used to show how much CO2 can be saved per measure in the respective funding and what impact this has on the company's overall CO2 balance. You can find more information on the other funding measures here.



Our offer

We are listed with GUTcert as a consultant for climate neutrality. We would be happy to support you in preparing your carbon footprint and drawing up a climate neutrality roadmap. As a market leader in the field of subsidy consulting, we have many years of experience in the areas of national and international subsidies and can provide you with advice and support at every stage of the application process. This also applies to funding opportunities for the investment measures identified in the transformation plan together with our certified energy consultants. Please feel free to contact us.


Author: Katharina Prontnicki / Marvin Gornik

Marvin Gornik

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Marvin Gornik

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Sustainable solutions are a must-have, both due to climate change and growing stakeholder requirements. Despite, or perhaps because of, the major challenges in this area, I am passionate about my job as a sustainability consultant. Thanks to my master's degree in chemical engineering, I mainly work as a consultant for EurA in sectors such as chemicals, energy storage and the manufacturing industry in general. If you would like to find out more about sustainability consulting, I look forward to talking to you.

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