EU taxonomy for lighting installations – white paper

Abstract

The EU Taxonomy Regulation (Regulation (EU) 2020/852) defines when an economic activity counts as environmentally sustainable. It has been mandatory since January 2022. This white paper by Felsch Lighting Design applies its requirements to lighting installations: energy efficiency, resource conservation and light control, supplemented by notes on pools and wellness areas, German BEG funding, the influence of timing and the interplay of ISO 9001 and the German Renewable Energy Sources Act (EEG).

Key findings

An activity is only taxonomy-aligned if it meets four criteria: a substantial contribution to one of the six environmental objectives, no significant harm to the other objectives (DNSH), minimum social safeguards and the technical screening criteria of the delegated regulations.

For lighting installations, three levers matter most: energy efficiency through LED and intelligent control, durable, repairable and recyclable luminaires, and light control that avoids light pollution outdoors.

In pools, saunas and wellness areas, light quality, resistance to moisture and corrosion and dynamic, time-of-day control are added.

Germany's federal funding for efficient buildings (BEG) supports measures that increase efficiency, integrate control technology and reduce CO₂. Early coordination with the funding body and clean documentation are decisive.

Early implementation secures current funding programmes; later implementation can benefit from technical progress but needs a cost-benefit analysis.

ISO 9001-certified suppliers and EEG-compliant measures combine quality management with verifiable sustainability.

What does the EU taxonomy regulate?

The European Taxonomy Regulation (Regulation (EU) 2020/852) creates a uniform classification system for environmentally sustainable economic activities. It has been in force since July 2020, mandatory since January 2022, and serves as the basis for European and national rules promoting green investment. It covers six environmental objectives:

Climate change mitigation
Climate change adaptation
Sustainable use and protection of water and marine resources
Transition to a circular economy
Pollution prevention and control
Protection and restoration of biodiversity and ecosystems

The four criteria of taxonomy alignment

Substantial contribution to at least one of the environmental objectives.
Do no significant harm (DNSH): the measure must not significantly impair any other environmental objective.
Minimum social safeguards: human rights, working conditions and social standards along the value chain.
Technical screening criteria: detailed requirements from the delegated regulations.

Application to lighting installations

Energy efficiency: LED technology and intelligent control systems reduce energy consumption.
Resource conservation: durable, recyclable materials and modular designs that make repair and retrofitting easier.
Light control: minimise light pollution outdoors and comply with dark-sky concepts.

Special features in pools, fitness, sauna and wellness areas

Light quality and atmosphere: spaces that are functional and relaxing at the same time.
Resistance to moisture and corrosion: materials that withstand the conditions permanently.
Dynamic control: lighting concepts that adapt to the time of day and use.

BEG funding for sustainable lighting

Germany's federal funding for efficient buildings (Bundesförderung für effiziente Gebäude, BEG) supports sustainable lighting concepts with grants and low-interest loans. Eligible measures are those that increase energy efficiency, integrate intelligent control and reduce CO₂ emissions. Early coordination with the funding bodies and careful documentation are important.

Influence of timing

Early implementation brings faster results and access to current funding programmes. Later implementation can benefit from technical innovations but requires a detailed cost-benefit analysis.

ISO 9001, synergies and the EEG

ISO 9001 certification of suppliers ensures product quality, a reliable supply chain and traceable documentation. Combined with the goals of the German Renewable Energy Sources Act (EEG) – energy management in production, sourcing renewable energy, sustainability certification – this creates competitive advantages, regulatory certainty and financial incentives.

Additional criteria from Annex 1 and Annex 2

The annexes to the 2021 delegated regulation provide technical screening criteria: Annex 1 for climate change mitigation, Annex 2 for climate change adaptation.

Conclusion

Taxonomy-aligned lighting brings benefits beyond energy savings: green financing, funding programmes and greater market appeal. What matters is a holistic view – from the choice of technology and production to involving qualified specialist planners.

Key terms

EU taxonomy

EU classification system (Regulation (EU) 2020/852) that defines which economic activities count as environmentally sustainable.

DNSH (Do No Significant Harm)

Principle according to which a measure must not significantly impair any of the other five environmental objectives.

BEG

Germany's federal funding for efficient buildings; grants and loans for, among other things, efficient lighting and controls.

Dark-sky concept

Planning approach that minimises light emissions into the night sky and the surroundings.

Frequently asked questions

Is an LED retrofit automatically taxonomy-aligned?

No. The energy saving is a substantial contribution to climate change mitigation, but the DNSH principle, minimum social safeguards and the technical screening criteria must also be met, for example on durability, recycling and light control.

Which lighting measures does the BEG fund?

Measures that increase energy efficiency, integrate intelligent control technology and reduce CO₂ emissions. Coordination with the funding body should take place before the measure begins.

Who prepares a report on the taxonomy alignment of a lighting installation?

Felsch Lighting Design assesses existing installations and designs independently and manufacturer-neutrally, calculates cost-effectiveness and documents the criteria for operators, investors and funding bodies.

EU Taxonomy Regulation: report on the taxonomy alignment of lighting installations