The report, "CCS in the Baltic Sea Region – Bastor 2 Work Package 4 – Legal & Fiscal Aspects," examines the legal and fiscal aspects of carbon capture and storage (CCS) in the Baltic Sea region. The study was conducted by Nils Rydberg and David Langlet, with expertise in the CCS value chain and its actors. The report is part of the project Bastor2, which aims to assess the opportunities and conditions for CO2 sequestration in the Baltic Sea Area. The project is funded by the Swedish Energy Agency, the Global CCS Institute, and several Swedish industrial and energy companies. The report is intended to broaden the discussion on CCS as a key climate change mitigation option.