Factsheet: Excise duty law: Biofuel quota

Excise duty law: Biofuel quota

Key Information


The law of 18 December 2010 details the rates of excise duties for several products including energy products. It also regulates the obligation of a biofuel quota. Oil companies releasing petrol and diesel for consumption need to fulfil a defined quota of biofuels per year (Art. 1 (1), Loi du 17 décembre 2010). It also states sustainability criteria for the blended biofuels. The budget laws 2013 an 2014 set the level of incorporated biofuels to 3,75% respectively to 4,75%. These percentages are calculated in relation to the energy content of the fuels. The Law of 21 December 2012 states the budget of the State´s receipts and expenses for the tax year 2013
Setting out a minimum share of biofuels in transport fuels.