What changes on 01/01/2026

The text in force from 11/12/2023 compared with the text from 01/01/2026, which includes the changes made by Commission Delegated Regulation (EU) 2026/73.

Read the act as of 01/01/2026 · other versions:

Outside any heading

• amended Article 5 - Amendments to Delegated Regulation (EU) 2021/2178
• amended Annex I - Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
• amended Annex II - Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the transition to a circular economy and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
• amended Annex III - Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to pollution prevention and control and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
• amended Annex IV - Technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives
• amended Annex V - Amendments to Annexes I, II, III, IV, V, VII, IX and X to Delegated Regulation (EU) 2021/2178
• amended Annex VI - Template for the KPIs of credit institutions
• amended Annex VII - Template for KPIs of investment firms