CO<sub>2</sub> Act
Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Section 1 Emissions Trading System (ETS)
Art. 15 Participation by application
1 Operators of installations with a specific minimum total rated thermal input may participate in the ETS on application. The Federal Council shall specify the minimum total rated thermal input. 2 Each year, the operators must surrender to the Confederation emission allowances corresponding to the emissions caused by these installations. 3 The Federal Council may provide that no emission allowances need to be surrendered for emissions from the consumption of grid-bound natural gas if: a. for the amount of natural gas consumed, renewable gas was produced abroad, procured and fed into the European grid; b. no double counting occurs in relation to renewable gas; c. offsetting to reduce greenhouse gas emissions occurs exclusively in Switzerland; and d. the renewable gas fulfils the requirements of Article 35d EPA.
Art. 15 — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651). Para. 3 let. d — SR 814.01
Art. 16 Obligation to participate: installation operators
1 Operators of installations that belong to a specific category and cause high greenhouse gas emissions are obliged to participate in the ETS. 2 Each year, the operators must surrender to the Confederation emission allowances corresponding to the emissions caused by these installations. 2bis Article 15 paragraph 3 applies to emissions from the consumption of grid-bound natural gas. 3 The Federal Council shall determine the categories of installation.
Art. 16 — Amended by the Annex to the FD of 22 March 2019 on the approval of the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, in force since 1 Jan. 2020 (AS 2019 4327; BBl 2018 411). Para. 2 — Amended by No I 2 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in fo
Art. 16a Obligation to participate: aircraft operators
1 Operators of aircraft that take off or land in Switzerland are obliged to participate in the ETS in accordance with international agreements. 2 The Federal Council shall regulate: a. the exceptions for flights that are covered by an ETS recognised by the Federal Council; b. the exceptions for flights that neither enter nor leave the European Economic Area (EEA), and further exceptions; in doing so, it shall give due consideration to the regulations of the European Union. 3 Each year, the operators must surrender to the Confederation the emission allowances corresponding to the emissions caused by the aircraft. 4 If, based on international agreements, there are two or more international systems available for reducing greenhouse gas emissions from aircraft, the Federal Council shall ensure that the aircraft operators are not subject to more than one of these systems for greenhouse gas emissions from flights.
Art. 16a — Inserted by the Annex to the FD of 22 March 2019 on the approval of the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, in force since 1 Jan. 2020 (AS 2019 4327; BBl 2018 411). Para. 2 let. b — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651). Para. 3 — Amended by No I 2 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Nat
Art. 17 Refund of the CO2 levy
1 Installation operators that participate in the ETS shall on application be refunded the CO2 levy on fossil thermal fuels. 2 In the case of fossil-thermal power plants, the levy shall be refunded only to the extent that the CO2 price exceeds a specific minimum price. The minimum price is equivalent to the average external costs minus the auction costs for the surrendered emission allowances.
Art. 17 — Amended by the Annex to the FD of 22 March 2019 on the approval of the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, in force since 1 Jan. 2020 (AS 2019 4327; BBl 2018 411). Para. 1 — Term in accordance with No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651). This change has been made throughout the text.
Art. 18 Determining the available quantity of emission allowances
1 The Federal Council shall determine in advance the quantity of emission allowances for installations and the quantity of emission allowances for aircraft to be made available each year; in doing so, it shall give due consideration to the reduction target in accordance with Article 3 and comparable international arrangements. 2 The Federal Council may adjust the available quantity of emission allowances if it makes new categories of installations subject to the obligation to participate in the ETS, retrospectively exempts categories of installations from the obligation, or if comparable international regulations are amended. 3 The Federal Council may retain an appropriate quantity of emission allowances each year for installations and for aircraft in order to make these available to future or fast-growing ETS participants. In doing so, it shall take account of European Union regulations.
Art. 18 — Amended by the Annex to the FD of 22 March 2019 on the approval of the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, in force since 1 Jan. 2020 (AS 2019 4327; BBl 2018 411). Para. 1 — Amended by No I 2 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in fo
Art. 19 Issuing emission allowances for installations
1 The emission allowances for installations are issued annually. 2 They are allocated or auctioned free of charge. 3 The quantity of emission allowances allocated free of charge to an installation operator is determined in particular by the greenhouse gas efficiency of reference installations and resulting products. 4 The Federal Council may provide for the quantity of emission allowances allocated in accordance with paragraph 3 to be reduced if the individual greenhouse gas efficiency of an operator’s installations is inadequate. 5 No emission allowances will be allocated free of charge for generation and use of electricity. The Federal Council may specify exceptions. 6 If the quantity of emission allowances available on the market increases significantly for economic reasons, the Federal Council may stipulate that only a portion of the emission allowances not allocated free of charge are to be auctioned. Emission allowances that were not offered or sold at auction shall be cancelled.
Art. 19 — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 19a Issuing emission allowances for aircraft
1 The emission allowances for aircraft shall be issued annually. 2 They shall be allocated free of charge or auctioned. 3 The quantity of emission allowances allocated free of charge to an aircraft operator shall be determined in particular by the tonne-kilometres flown in a specific year determined by the Federal Council. 4 From 2026, emission allowances will no longer be allocated free of charge. The Federal Council may specify exemptions for the consumption of renewable or low-emission aviation fuels. 5 The Federal Council shall regulate the details; in doing so, it shall take account of European Union regulations.
Art. 19a — Inserted by the Annex to the FD of 22 March 2019 on the approval of the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems (AS 2019 4327; BBl 2018 411). Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 20 Reporting
1 Installation operators and aircraft operators must submit annual greenhouse gas emission reports to the Confederation. 2 In each of these reports, aircraft operators must provide the Confederation with information on the assessment of the overall climate impact of flight operations. The Federal Council shall determine the information to be provided; in doing so, it shall take account of European Union regulations.
Art. 20 — Amended by the Annex to the FD of 22 March 2019 on the approval of the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, in force since 1 Jan. 2020 (AS 2019 4327; BBl 2018 411). Para. 2 — Inserted by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 21 Penalty for failure to surrender emission allowances
1 Installation operators and aircraft operators must pay the Confederation the sum of CHF 125 per tonne of CO2 equivalents (CO2eq) for emissions that are not covered by emission allowances. 2 Emission allowances due but not surrendered in any year must be surrendered to the Confederation the following year.
Art. 21 — Amended by No I 2 of the FA of 20 Dec. 2019 on the Extension of the Time Limit for Tax Relief for Natural Gas, Liquid Gas and Biogenic Fuels and on the Amendment of the Federal Act on the Reduction of CO2 Emissions, in force since 1 Jan. 2021 (AS 2020 1269; BBl 2019 5679, 5813). Para. 1 — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Section 2 …
Art. 22–25
Repealed by the Annex to the FD of 22 March 2019 on the approval of the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, with effect from 1 Jan. 2020 (AS 2019 4327; BBl 2018 411).
Section 3 …
Art. 26–28
Repealed by No I of the FA of 15 March 2024, with effect from 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Section 3a Emissions Trading Registry
Inserted by the Annex to the FD of 22 March 2019 on the approval of the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, in force since 1 Jan. 2020 (AS 2019 4327; BBl 2018 411).
Art. 28a
1 The Confederation shall maintain a public emissions trading registry. The registry shall be used to keep records of and to conduct transactions in emission allowances, attestations and emission reduction certificates. 2 Persons may be entered in the emissions trading registry only if they have their registered office or are resident in Switzerland or the EEA and hold a bank account in Switzerland or the EEA. The Federal Council shall regulate any exceptions. 3 The Federal Council may stipulate that payments of money in connection with the auctioning of emission allowances may only be made via bank accounts in Switzerland or the EEA.