Formula
$$ \phi(y) = \begin{cases} 0.40 & y = 2024 \ 0.70 & y = 2025 \ 1.00 & y \ge 2026 \end{cases} $$
Symbol legend
| Symbol | Meaning | Unit | Source |
|---|---|---|---|
| $\phi(y)$ | Phase-in factor | - | Dir. 2023/959 |
| $y$ | Compliance year | - | calendar |
Sources
- Directive (EU) 2023/959 Article 3ga.