If the current regulation remains, the additional costs due to the CO2 tax will continue to rise over the years. For the emission of one ton of CO2, 25 euros will initially be due from 2021, then the price will rise in annual steps up to 55 euros per ton – i.e. more than double that amount until 2025. The idea that the rising CO2 price is causing more and more property owners to replace old heating systems with modern, climate-friendly heating technology works in principle. According to a report by the Handelsblatt, applications for funding for heating replacement have increased massively. Landlords also benefit from the state subsidy, but do not have to bear the ongoing additional CO2 costs themselves.