CO<sub>2</sub> Act
Inserted 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 Obligation to Offset CO2 Emissions from
Art. 28b Offsetting obligation
1 Taxable persons in accordance with Article 9 of the Mineral Oil Tax Act of 21 June 1996 who release fossil motor fuels into free circulation must offset a part of the CO2 emissions that are attributable to the use of the motor fuels as an energy source. 2 This does not apply to fossil motor fuels that are exempt from the mineral oil tax or subject to a preferential tax rate. 3 The Federal Council may exempt the release into free circulation of minor quantities of fossil motor fuels from the offsetting obligation. 4 Taxable persons may form pools in order to fulfil the offsetting obligation. The same rights and obligations apply to a pool as to an individual taxable person.
Para. 1 — SR 641.61
Art. 28c Proportion of emissions to be offset and maximum offsetting surcharge
1 The proportion of CO2 emissions to be offset amounts to a minimum of 5 per cent and a maximum of 90 per cent. 2 The Federal Council shall determine the percentage in accordance with attainment of the reduction targets under Article 3 or the development of CO2 emissions from transport and shall determine the proportion of the offsetting measures to be implemented in Switzerland. It shall consult the sector beforehand. 3 The offsetting surcharge on fossil motor fuels may not exceed 5 centimes per litre.
Art. 28d Reporting
Taxable persons must submit to the Confederation an annual report on their fulfilment of the offsetting obligation. In particular, the report shall provide information on: a. the costs incurred due to offsetting CO2 emissions; b. the amount of the offsetting surcharge; and c. the total quantities of renewable aviation fuels and renewable synthetic aviation fuels that were added to fossil aviation fuels subject to the mineral oil tax.
Art. 28e Penalties
Persons who fail to comply with the offsetting obligation in accordance with Article 28b paragraph 1 must fulfil the obligations specified below in the following year: a. pay the Confederation an amount of CHF 160 for each tonne of CO2 not offset; and b. surrender to the Confederation a national or international attestation for each tonne of CO2 not offset.
Section 2 Obligation to Provide and Blend Low-Emis
Art. 28f Obligations of aviation fuel suppliers, aerodrome operators and aircraft operators
1 The obligations of aviation fuel suppliers, aerodrome operators and aircraft operators to provide and blend low-emission, renewable and renewable synthetic aviation fuels are governed by the European Union regulations for sustainable aviation, which are applicable in accordance with the Agreement of 21 June 1999 between the Swiss Confederation and the European Community on Air Transport. 2 The Federal Council shall determine the aerodromes at which the obligation to provide and blend low-emission, renewable and renewable synthetic motor fuels applies. In doing so, it shall take account of European Union regulations.
Para. 1 — SR 0.748.127.192.68
Art. 28g Penalties
1 If an aviation fuel supplier violates the blending obligation by not providing aircraft operators at aerodromes with the minimum proportion of low-emission, renewable or renewable synthetic aviation fuels in accordance with the quotas and deadlines applicable in the European Union, as laid down in Article 28f paragraph 2, it must: a. pay an amount to the Confederation; and b. supply the market during the subsequent reporting period with a quantity of the relevant fuel that corresponds to the shortfall. This is in addition to the usual quantities to be supplied. 2 The amount specified in paragraph 1 letter a shall correspond to twice the amount resulting from the multiplication of: a. the difference between the annual average price of one tonne of fossil aviation fuel and the annual average price of one tonne of low-emission, renewable or renewable synthetic aviation fuel; and b. the quantity of aviation fuels that does not comply with the applicable minimum proportions of low-emissio