As Parties to the Climate Convention EU Member States have opted for a joint fulfilment of post-2000 greenhouse gas emission reduction obligations. No agreement could be reached on a joint EU target before the distribution of the burden of emission reductions among Member States had been agreed upon. This paper presents a sectoral approach to burden sharing, which incorporates important national circumstances. The three categories distinguished are the power sector, the internationally operating energy-intensive industry and the remaining domestically oriented sectors.