Conversion of biomass in syngas by means of indirect gasification offers the option to improve the economic situation of any fuel cell system due to lower costs for feedstock and higher power revenues in many European countries. The coupling of an indirect gasification of biomass and residues with highly efficient solid oxide fuel cell (SOFC) systems is therefore a promising technology for reaching economic feasibility of small decentralized combined heat and power production (CHP).The predicted efficiency of common high temperature fuel cell systems with integrated gasification of solid feedstock is usually significantly lower than the efficiency of fuel cells operated with hydrogen or methane. Additional system components like the gasifier as well as the gas cleaning reduce this efficiency. Hence common fuel cell systems with integrated gasification of biomass will hardly reach electrical efficiencies above 30
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