The world is facing significant climate challenges and these challenges of climate require a global response. The goal of CBAM is environmental protection and the reduction of global CO2 emission. The environment knows no national borders. Therefore, environmental protection par excellence lends itself to global approaches. The EU is right to take responsibility. However, it must be ensured that the leadership role of the EU does not turn into the opposite. As many of the EU’s international partners have policy approaches that do not result in the same level of climate ambition as the Union, there is a risk of carbon leakage. That would risk undermining the effectiveness of the EU’s emission reduction policies, and could lead to an increase of total emissions globally. In this respect and with an eye to our future, it is in these difficult times very important that the EU implements a CBAM, but a closely to the particular situation fine-tuned and reviewed one. This has to be integrated into a new ‘Masterplan’ as reaction to the Corona pandemic and the consequences of Ukraine war for the necessary strengthening of the European economy.