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In this webcast, panelists discuss the developments of the Carbon Border Adjustment Mechanism (CBAM) legislation and compliance obligations applicable from January 2026.
This webcast discusses the developments of the CBAM legislation and compliance obligations applicable from January 2026 and the European Commission’s ambitions to expand the scope of CBAM going forward. Businesses that are affected by CBAM today need to ensure effective compliance processes are in place. Businesses not currently affected by CBAM should also pay attention to the scope expansion that is expected and prepare accordingly.
Panelists featured:
- Lillian Udell, Senior Manager, EMEIA Sustainability Tax Services, EY Belastingadviseurs B.V.
- Richard J Albert, Partner, EY Germany Global Trade and Sustainability, EY Tax GmbH Steuerberatungsgesellschaft
- Alenka Turnsek, Partner, EY Global Sustainability Tax Policy, Ernst & Young LLP
- Martijn Schippers, Senior Manager, EY Netherlands Global Trade and Sustainability, EY Belastingadviseurs B.V.
Topics discussed include:
- Big picture carbon pricing developments
- Recent changes to CBAM legislation
- Overview of the key changes introduced with the CBAM December 2025 package
- Reflection on expected CBAM costs, downstream product scope extensions and installation verifications
- Observations on how businesses react to CBAM
- Recommendations