Düsseldorf, December 1, 2022 – On Friday, November 25, 2022, the Bundesrat approved the “Law on the Allocation of Carbon Dioxide Costs” (CO2KostAufG), which had already been passed by the Bundestag. Under the new law, as of January 1, 2023, landlords of commercial premises will in principle have to bear 50 percent of the carbon dioxide costs incurred for the heating and hot water supply of the rental property themselves and will not be able to pass these on to their tenants in full, as was previously the case. The following article presents the main new provisions of the law with regard to commercial properties.