This guidance document addresses the issue of transfer of responsibility for all legal obligations from a site operator to the competent authority (CA) or authorities. Article 18 of the Carbon Capture and Storage (CCS) Directive specifies the conditions under which all legal obligations can be transferred to the CA of the member state. It is important to recognize that the scientific basis for CCS is evolving. Thus, the scientific knowledgebase on issues associated with transfer or responsibility will improve over time.