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1.A.4.b ii - Residential: Household and Gardening: Mobile

Short description

Under sub-category 1.A.4.b ii - Residential: Mobile Sources in Households and Gardening fuel combustion activities and resulting emissions from combustion engine driven devices such as motor saws, lawn mowers and small leisure boats are being reported.

Category Code Method AD EF
1.A.4.b ii T1, T2 NS, M CS, M, D

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Method(s) applied
D Default
T1 Tier 1 / Simple Methodology *
T2 Tier 2*
T3 Tier 3 / Detailed Methodology *
C CORINAIR
CS Country Specific
M Model
* as described in the EMEP/EEA Emission Inventory Guidebook - 2019, in category chapters.
(source for) Activity Data
NS National Statistics
RS Regional Statistics
IS International Statistics
PS Plant Specific
As Associations, business organisations
Q specific Questionnaires (or surveys)
M Model / Modelled
C Confidential
(source for) Emission Factors
D Default (EMEP Guidebook)
CS Country Specific
PS Plant Specific
M Model / Modelled
C Confidential

NOx NMVOC SO2 NH3 PM2.5 PM10 TSP BC CO Pb Cd Hg As Cr Cu Ni Se Zn PCDD/F B(a)P B(b)F B(k)F I(x)P PAH1-4 HCB PCBs
-/- -/- -/- -/- -/- -/- -/- -/- L/- -/- -/- -/- -/- -/- -/- -/- -/- -/- -/- -/- -/- -/- -/- -/- NE NE

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L/- key source by Level only
-/T key source by Trend only
L/T key source by both Level and Trend
-/- no key source for this pollutant
IE emission of specific pollutant Included Elsewhere (i.e. in another category)
NE emission of specific pollutant Not Estimated (yet)
NA specific pollutant not emitted from this source or activity = Not Applicable
* no analysis done

Methodology

Activity data

Activity data are taken from annual fuel delieveries data provided in line 66: 'Households' of the National Energy Balances (NEB) for Germany (AGEB, 2025) 1).

Table 1: Sources for consumption data in 1.A.4.b ii

Relevant years Data Source
through 1994 AGEB - National Energy Balance, line 79: Households
since 1995 AGEB - National Energy Balance, line 66: Households

Here, given the rare statistics on sold machinery, these activity data is of limited quality only (no annual but cascaded trend).

As the NEB only provides primary activity data for total biomass used in 'households', but does not distinguish into specific biofuels, consumption data for bioethanol used in NFR 1.A.4.b ii are calculated by applying Germany's official annual shares of biogasoline blended to fossil gasoline.

Please note: Data on gasoline used in households as provided in the National Energy Balances represents a “residual item” following the allocation of the majority of this fuel to road and military vehicles. Here, fuel sales to road vehicles might also include gasoline acquired on filling stations but used for household equipment.

Due to these reasons, activity data for gasoline consumption in households machinery and, hence, several emission estimates show no realistic trend but a stepwise development with significant jumps.

Table 2: Annual over-all fuel deliveries to residential mobile sources, in terajoules

1990 1995 2000 2005 2010 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Gasoline 2,177 2,395 2,395 3,459 3,190 3,212 3,267 3,303 3,333 3,278 3,203 3,242 3,307 3,201 3,226
Biogasoline NO NO NO 16.3 131 135 138 136 145 137 142 150 153 152 151
Ʃ 1.A.4.b ii 2,177 2,395 2,395 3,475 3,321 3,348 3,404 3,440 3,478 3,415 3,345 3,392 3,459 3,353 3,377

source: AGEB, 2024 2) and TREMOD MM 3)

 annual fuel consumption

These primary activity data can be distributed onto 2- and 4-stroke mobile machinery and boats used in households via annual shares from Knörr et al. (2023b) 4).

Table 3: Annual shares of 2- and 4-stroke engines

1990 1995 2000 2005 2010 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
2-Stroke Machinery 25.0% 43.7% 58.4% 61.8% 65.7% 68.1% 68.3% 68.5% 68.6% 68.7% 68.7% 68.9% 69.1% 69.3% 69.5%
4-Stroke Machinery 63.7% 44.2% 29.5% 27.0% 23.4% 19.5% 19.1% 18.7% 18.5% 18.3% 18.1% 17.9% 17.7% 17.5% 17.2%
2-Stroke Boats 10.1% 10.3% 8.80% 5.61% 2.58% 2.11% 1.99% 1.87% 1.74% 1.60% 1.46% 1.33% 1.19% 1.05% 0.91%
4-Stroke Boats 1.17% 1.79% 3.31% 5.61% 8.28% 10.3% 10.6% 10.9% 11.2% 11.4% 11.7% 11.8% 12.0% 12.2% 12.4%
100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100% 100%

source: TREMOD MM 5)

Table 4: Resulting estimates for fuel consumption in 2- and 4-stroke engines, in terajoules

1990 1995 2000 2005 2010 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
2-stroke machinery
Gasoline 545 1,046 1,400 2,138 2,098 2,187 2,230 2,262 2,287 2,252 2,202 2,234 2,284 2,218 2,241
Biogasoline NO NO NO 10.1 85.8 92.0 93.9 93.4 100 94.2 97.5 103 106 105 105
4-stroke machinery
Gasoline 1,387 1,059 705 933 746 627 625 619 616 600 581 581 586 559 555
Biogasoline NO NO NO 4.39 30.5 26.4 26.3 25.6 26.9 25.1 25.7 26.8 27.1 26.6 26.0
2-stroke boats
Gasoline 25.5 43.0 79.2 194 264 331 347 360 372 374 373 383 397 391 400
Biogasoline NO NO NO 0.91 10.8 13.9 14.6 14.9 16.2 15.6 16.5 17.7 18.4 18.6 18.7
4-stroke boats
Gasoline 220 248 211 194 82.4 67.8 65.1 61.7 57.8 52.5 46.9 43.1 39.4 33.7 29.4
Biogasoline NO NO NO 0.91 3.37 2.85 2.74 2.55 2.52 2.20 2.08 1.99 1.82 1.60 1.38
Ʃ 1.A.4.b ii 2,177 2,395 2,395 3,475 3,321 3,348 3,404 3,440 3,478 3,415 3,345 3,392 3,459 3,353 3,377

Emission factors

The emission factors used here are of rather different quality: For all main pollutants, carbon monoxide and particulate matter, annually changing values computed within TREMOD-MM (Knörr et al. (2025b)) 6) are used, representing the development of mitigation technologies and the effect of fuel-quality legislation.

Here, as no such specific EF are available for biofuels, the values used for gasoline are applied to bioethanol, too.

For lead (Pb) from leaded gasoline and corresponding TSP emissions, additional emissions are are calculated from 1990 to 1997 based upon contry-specific emission factors from 7).)

Table 4: Annual country-specific emission factors from TREMOD MM1, in kg/TJ

1990 1995 2000 2005 2010 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
4-stroke machinery
NH3 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09
NMVOC - exhaust1 727 819 809 790 805 795 793 790 786 780 767 748 729 711 692
NMVOC - evaporation2 475 1,289 1,604 1,650 1,648 1,628 1,622 1,617 1,612 1,609 1,604 1,600 1,595 1,590 1,585
NOx 51.1 85.3 103 108 122 133 134 135 136 135 130 125 119 115 110
SOx 10.1 8.27 3.22 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37
BC3 0.31 0.27 0.24 0.23 0.24 0.26 0.26 0.26 0.26 0.26 0.26 0.26 0.26 0.26 0.26
PM2.5, PM10, TSP4 6.30 5.46 4.85 4.62 4.87 5.15 5.19 5.21 5.23 5.24 5.25 5.25 5.25 5.25 5.25
CO 40,044 32,179 28,352 27,159 28,012 29,087 29,216 29,307 29,383 29,339 28,975 28,374 27,721 27,044 26,368
2-stroke machinery
NH3 0.07 0.07 0.07 0.07 0.07 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09 0.09
NMVOC - exhaust1 6,121 5,907 5,877 5,813 5,830 3,341 3,196 3,061 2,937 2,834 2,756 2,695 2,650 2,621 2,605
NMVOC - evaporation2 1,387 1,128 510 392 280 322 325 327 328 327 326 326 326 327 328
NOx 19.8 25.7 36.3 53.4 63.7 56.5 57.2 57.8 58.3 58.8 59.2 59.6 59.9 60.1 60.2
SOx 10.1 8.27 3.22 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37
BC 3 6.91 6.13 5.13 4.93 4.79 5.46 5.50 5.53 5.56 5.59 5.61 5.63 5.64 5.65 5.66
PM2.5, PM10, TSP4 138 123 103 98.7 95.8 109 110 111 111 112 112 113 113 113 113
CO 20,271 18,743 16,255 15,480 14,681 16,743 16,903 17,051 17,188 17,306 17,399 17,473 17,527 17,564 17,587
4-stroke leisure boats
NH3 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11 0.11
NMVOC - exhaust1 952 1,036 1,269 1,373 1,196 897 853 813 779 753 734 722 714 710 708
NMVOC - evaporation2 28.8 55.3 131 164 196 186 185 185 184 184 184 185 187 188 189
NOx 383 375 353 345 338 341 325 299 276 256 238 223 210 199 190
SOx 10.1 8.27 3.22 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37
BC3 0.38 0.38 0.38 0.38 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37
PM2.5, PM10, TSP4 7.50 7.50 7.50 7.50 7.50 7.49 7.49 7.49 7.49 7.49 7.49 7.49 7.49 7.49 7.49
CO 30,204 30,817 32,595 33,248 26,105 18,536 17,387 16,286 15,336 14,583 13,995 13,565 13,241 12,996 12,806
2-stroke leisure boats
NH3 0.06 0.06 0.06 0.06 0.06 0.06 0.06 0.06 0.06 0.06 0.06 0.06 0.06 0.06 0.06
NMVOC - exhaust1 5,614 5,674 5,835 5,952 4,268 2,261 1,938 1,630 1,364 1,138 964 834 740 673 627
NMVOC - evaporation2 159 169 191 204 204 204 204 204 204 204 204 204 204 204 204
NOx 74.4 74.1 73.0 71.9 72.8 77.4 75.8 71.5 67.5 63.6 59.8 56.3 53.0 50.0 47.3
SOx 10.1 8.27 3.22 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37 0.37
BC 3 21.1 21.1 21.1 21.1 21.6 23.5 23.9 24.3 24.6 24.9 25.1 25.2 25.3 25.3 25.2
PM2.5, PM10, TSP4 422 422 422 422 432 471 479 486 492 498 501 504 505 505 505
CO 15,101 15,160 15,311 15,415 12,723 9,056 8,462 7,933 7,475 7,090 6,804 6,604 6,473 6,398 6,361
in addition, applied for any use of leaded gasoline (banned in 1997)
Pb 1,471 516 0.00
TSP from exhaust Pb emissions5 2.35 0.82 0.00
1 from fuel combustion
2 from gasoline evaporation
3 estimated via a f-BCs as provided in 8), Chapter 1.A.2.g vii, 1.A.4.a ii, b ii, c ii, 1.A.5.b i - Non-road, note to Table 3-1: Tier 1 emission factors for off-road machinery
4 EF(PM2.5) also applied for PM10 and TSP (assumption: > 99% of TSP consists of PM2.5)
5 additional TSP formed from Pb emissions from leaded gasoline (until 1997), compare 1.A.3.bi-iv

With respect to the emission factors applied for particulate matter, given the circumstances during test-bench measurements, condensables are most likely included at least partly. 9)

For lead (Pb) from leaded gasoline and corresponding TSP emissions, additional emissions are are calculated from 1990 to 1997 based upon contry-specific emission factors from 10).

NOTE: For the country-specific emission factors applied for particulate matter, no clear indication is available, whether or not condensables are included.

For information on the emission factors for heavy-metal and POP exhaust emissions, please refer to Appendix 2.3 - Heavy Metal (HM) exhaust emissions from mobile sources and Appendix 2.4 - Persistent Organic Pollutant (POP) exhaust emissions from mobile sources.

Given the limited quality of gasoline-deliveries data from NEB line 66 of the National Energy Balances, the following emission trends are of limited significance only.

Here, the jump in annual inland fuel deliveries between 2002 and 2003 (see table on primary acitivity data above) resulting in corresponding jumps in the emission trends for the reported pollutants cannot be eliminated by the inventory compiler but is already evident in the in the National Energy Balances compiled by the Working Group on Energy Balances (AGEB).

Unregulated pollutants (Ammonia, HMs, POPs, ...)

For all unregulated pollutants, emission trends directly follow the trend in fuel consumption.

 annual ammonia emissions

Here, as the emission factors for heavy metals (and POPs) are derived from tier1 default values, the emission's trend is stronlgy influenced by the share of 2-stroke gasoline fuel (containing lube oil with presumably higher HM content) consumed.

Regulated pollutants

For all regulated pollutants, emission trends follow not only the trend in fuel consumption but also reflect the impact of fuel-quality and exhaust-emission legislation. However, especially for CO and NOx, trends are strongly influenced by the changes in annual fuel deliveries as provided in NEB line 66.

 annual carbon monoxide emissions  annual nitrogen oxides emissions

Here, emissions of sulphur oxides follow the step-by-step reduction of sulphur contents in liquid fuels, resulting in a reduction of over 95% since 1990.

 annual sulphur oxides emissions

Particulate matter

Over-all PM emissions are by far dominated by emissions from diesel oil combustion with the falling trend basically following the decline in fuel consumption between 2000 and 2005. Nonetheless, the decrease of the over-all emission trend was and still is amplified by the expanding use of particle filters especially to eliminate soot emissions.

Additional contributors such as the impact of TSP emissions from the use of leaded gasoline (until 1997) have no significant effect onto over-all emission estimates.

Here, as the EF(BC) are estimated via fractions provided in 11), black carbon emissions follow the corresponding emissions of PM2.5.

Recalculations

Compared to the previous submission, recalcultaions in activity data result entirely from the revision of the National Energy Balance 2023.

Table 5: Revised primary activity data, in terajoules [TJ]

2004 2005 2010 2015 2016 2017 2018 2019 2020 2021 2022 2023
GASOLINE
current submission 3,563 3,459 3,190 3,212 3,267 3,303 3,333 3,278 3,203 3,242 3,307 3,201
previous submission 3,563 3,459 3,190 3,212 3,267 3,303 3,333 3,278 3,203 3,242 3,305 3,364
absolute change 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.53 -163
relative change 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.05% -4.84%
BIOGASOLINE
current submission 2.55 16.3 131 135 138 136 145 137 142 150 153 152
previous submission 2.55 16.5 131 139 142 139 150 141 146 154 153 159
absolute change -0.004 -0.18 0.02 -4.15 -4.29 -2.89 -4.49 -4.22 -4.43 -4.65 -0.35 -6.86
relative change -0.17% -1.10% 0.01% -2.98% -3.03% -2.08% -3.00% -2.99% -3.03% -3.01% -0.23% -4.32%
current submission 3,566 3,475 3,321 3,348 3,404 3,440 3,478 3,415 3,345 3,392 3,459 3,353
previous submission 3,566 3,475 3,321 3,352 3,409 3,443 3,483 3,419 3,349 3,396 3,458 3,523
absolute change 0.00 -0.18 0.02 -4.15 -4.29 -2.89 -4.49 -4.22 -4.43 -4.65 1.18 -170
relative change 0.00% -0.01% 0.00% -0.12% -0.13% -0.08% -0.13% -0.12% -0.13% -0.14% 0.03% -4.82%

Furthermore, the percental shares of 2- and 4-stroke mobile machinery and leisure boats used in households were revised within TREMOD MM…

Table 6: Revised percental shares of 2- and 4-stroke mobile machinery and boats used in households

1990 1995 2000 2005 2010 2015 2016 2017 2018 2019 2020 2021 2022 2023
4-stroke machinery
current submission 0.250 0.437 0.584 0.618 0.657 0.681 0.683 0.685 0.686 0.687 0.687 0.689 0.691 0.693
previous submission 0.250 0.437 0.584 0.618 0.658 0.681 0.683 0.685 0.686 0.687 0.688 0.689 0.691 0.693
absolute change 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
relative change 0.00% 0.00% 0.00% 0.00% 0.00% -0.01% -0.01% -0.02% -0.02% -0.02% -0.02% -0.02% -0.02% -0.02%
2-stroke machinery
current submission 0.637 0.442 0.295 0.270 0.234 0.195 0.191 0.187 0.185 0.183 0.181 0.179 0.177 0.175
previous submission 0.637 0.442 0.295 0.270 0.234 0.195 0.191 0.187 0.185 0.183 0.181 0.179 0.177 0.174
absolute change 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
relative change 0.00% 0.00% 0.00% 0.00% 0.01% 0.06% 0.07% 0.09% 0.10% 0.11% 0.12% 0.12% 0.12% 0.12%
4-stroke boats
current submission 0.012 0.018 0.033 0.056 0.083 0.103 0.106 0.109 0.112 0.114 0.117 0.118 0.120 0.122
previous submission 0.012 0.018 0.033 0.056 0.083 0.103 0.106 0.109 0.112 0.114 0.117 0.118 0.120 0.122
absolute change 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
relative change -0.02% 0.00% 0.01% 0.00% 0.00% -0.03% -0.04% -0.04% -0.05% -0.05% -0.06% -0.06% -0.06% -0.05%
2-stroke boats
current submission 0.101 0.103 0.088 0.056 0.026 0.021 0.020 0.019 0.017 0.016 0.015 0.013 0.012 0.011
previous submission 0.101 0.103 0.088 0.056 0.026 0.021 0.020 0.019 0.017 0.016 0.015 0.013 0.012 0.011
absolute change 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
relative change 0.00% 0.00% 0.00% 0.00% 0.00% -0.03% -0.04% -0.04% -0.05% -0.05% -0.06% -0.06% -0.06% -0.05%

Finally, several emission factors have been revised within the underlying model (TREMOD MM), with the only significant changes occuring for CO from 2- and 4-stroke mobile machinery:

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
2-stroke machinery
current submission 14,681 15,064 15,880 16,404 16,575 16,743 16,903 17,051 17,188 17,306 17,399 17,473 17,527 17,564
previous submission 14,682 15,065 15,879 16,402 16,573 16,741 16,901 17,049 17,186 17,304 17,397 17,472 17,526 17,563
absolute change -0.48 -0.46 0.78 1.88 1.97 2.00 1.99 1.95 1.88 1.79 1.71 1.57 1.44 1.33
relative change 0.00% 0.00% 0.00% 0.01% 0.01% 0.01% 0.01% 0.01% 0.01% 0.01% 0.01% 0.01% 0.01% 0.01%
4-stroke machinery
current submission 28,012 28,264 28,505 28,726 28,923 29,087 29,216 29,307 29,383 29,339 28,975 28,374 27,721 27,044
previous submission 28,013 28,265 28,507 28,729 28,926 29,091 29,221 29,313 29,389 29,345 28,982 28,381 27,727 27,050
absolute change -0.43 -1.18 -1.99 -2.80 -3.57 -4.29 -4.95 -5.53 -6.05 -6.46 -6.78 -6.54 -6.16 -5.63
relative change 0.00% 0.00% -0.01% -0.01% -0.01% -0.01% -0.02% -0.02% -0.02% -0.02% -0.02% -0.02% -0.02% -0.02%

For pollutant-specific information on recalculated emission estimates for Base Year and 2023, please see the recalculation tables following chapter 9.1 - Recalculations.

Uncertainties

Uncertainty estimates for activity data of mobile sources derive from research project FKZ 360 16 023 (Knörr et al. (2009)) 12): “Ermittlung der Unsicherheiten der mit den Modellen TREMOD und TREMOD-MM berechneten Luftschadstoffemissionen des landgebundenen Verkehrs in Deutschland”.

Uncertainty estimates for emission factors were compiled during the PAREST research project. Here, the final report has not yet been published.

Planned improvements

Besides a routine revision of the TREMOD MM model, no specific improvements are planned.

FAQs

Why are similar EF applied for estimating exhaust heavy metal emissions from both fossil and biofuels?

The EF provided in 13) represent summatory values for (i) the fuel's and (ii) the lubricant's heavy-metal content as well as (iii) engine wear. Here, there might be no heavy metal contained in biofuels. But since the specific shares of (i), (ii) and (iii) cannot be separated, and since the contributions of lubricant and engine wear might be dominant, the same emission factors are applied to biodiesel and bioethanol.

14), Köln & Berlin, September 2025)]


1) AGEB (2025): Working Group on Energy Balances (Arbeitsgemeinschaft Energiebilanzen (Hrsg.), AGEB): Energiebilanz für die Bundesrepublik Deutschland; https://ag-energiebilanzen.de/wp-content/uploads/EBD23e.xlsx, (Aufruf: 04.12.2025), Köln & Berlin, September 2025
6), 7) Knörr et al. (2024b): Knörr, W., Heidt, C., Gores, S., & Bergk, F.: ifeu Institute for Energy and Environmental Research (Institut für Energie- und Umweltforschung Heidelberg gGmbH, ifeu): Aktualisierung des Modells TREMOD-Mobile Machinery (TREMOD MM) 2024, Heidelberg, on behalf of the Umweltbundesamt, Dessau-Roßlau, 2025.
8), 10), 11) EMEP/EEA (2019): EMEP/EEA air pollutant emission inventory guidebook 2019; Copenhagen, 2019.
9) During test-bench measurements, temperatures are likely to be significantly higher than under real-world conditions, thus reducing condensation. On the contrary, smaller dillution (higher number of primary particles acting as condensation germs) together with higher pressures increase the likeliness of condensation. So over-all condensables are very likely to occur but different to real-world conditions.
12) Knörr et al. (2009): Knörr, W., Heldstab, J., & Kasser, F.: Ermittlung der Unsicherheiten der mit den Modellen TREMOD und TREMOD-MM berechneten Luftschadstoffemissionen des landgebundenen Verkehrs in Deutschland; final report; URL: https://www.umweltbundesamt.de/sites/default/files/medien/461/publikationen/3937.pdf, FKZ 360 16 023, Heidelberg & Zürich, on behalf of the Umweltbundesamt, Dessau-Roßlau, 2009.
13) Rentz et al. (2008): Rentz, O., Karl, U., Haase, M., Koch, M., Deutsch-Französisches Institut für Umweltforschung, Universität Karlsruhe (TH): Nationaler Durchführungsplan unter dem Stockholmer Abkommen zu persistenten organischen Schadstoffen (POPs), FKZ 205 67 444, UBA Texte 01/2008, https://www.umweltbundesamt.de/en/publikationen/nationaler-durchfuehrungsplan-unter-stockholmer; on behalf of the Umweltbundesamt, Dessau-Roßlau, 2008.
14) AGEB (2025a): Working Group on Energy Balances (Arbeitsgemeinschaft Energiebilanzen (Hrsg.), AGEB): Energiebilanz für die Bundesrepublik Deutschland; https://ag-energiebilanzen.de/daten-und-fakten/bilanzen-ab-1990/?_jahresbereich-bilanz=2021-2030, (Aufruf: 04.12.2025), Köln & Berlin, September 2025