CO<sub>2</sub> Act
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 Imposition of the Levy
Inserted by Annex No II 2 of the Energy Act of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 6839; BBl 2013 7561).
Art. 29 CO2 levy on fossil thermal fuels
1 The Confederation shall impose a CO2 levy on the production, extraction and import of fossil thermal fuels. 2 The levy rate shall be CHF 36 per tonne of CO2. The Federal Council may increase this to a maximum of CHF 120 if the interim targets set for fossil thermal fuels under Article 3 are not met.
Art. 30 Levy liability
The following are liable to pay the levy: a. for the levy on coal: persons required to declare imports in accordance with the Customs Act of 18 March 2005 and manufacturers and producers in Switzerland; b. for the levy on other fossil fuels: taxable persons in accordance with the Mineral Oil Tax Act of 21 June 1996.
let. a — SR 631.0 let. a — 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. let. b — SR 641.61
Section 2 Refund of the CO2 Levy to Operators with
Term in accordance with Annex para. 2 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 (Amendment of the CO2 Act), in force since 1 Jan. 2020 (AS 2019 4327; BBl 2018 411). Inserted by Annex No II 2 of the Energy Act of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 6839; BBl 2013 7561).
Art. 31 Reduction obligation
1 Installation operators shall be refunded the CO2 levy on application if they undertake to the Confederation to reduce greenhouse gas emissions by a specific amount by 2040 (reduction obligation). 2 A reduction obligation may be entered into if the following conditions are met: a. the reduction obligation covers all installations at a specific site; b. the installations are used for commercial or public-sector activities; c. the operator has concluded a target agreement in accordance with Article 41 or 46 paragraph 2 of the Energy Act of 30 September 2016 (EnA), which specify the greenhouse gas emissions and measures to reduce these emissions. 3 The reduction obligation applies until the end of 2040 and contains target values for the periods 2025–2030 and 2031–2040. 4 Operators may form pools in order to fulfil their reduction obligation. The same rights and obligations apply to a pool as to an individual operator. 5 The Federal Council may provide for consumption of grid-bound natura
Art. 31 — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651). Para. 2 let. c — SR 730.0
Art. 31a Reporting and decarbonisation plan
Operators with a reduction obligation must: a. report annually to the Confederation on compliance with the target agreement; b. submit a plan to the Confederation within three years of the start of the reduction obligation in which they show the measures they will take to significantly reduce greenhouse gas emissions from the use of fossil thermal fuels for energy by the end of 2040 at the latest (decarbonisation plan). They must update this plan every three years.
Art. 31a — Inserted by Annex No II 2 of the Energy Act of 30 Sept. 2016 (AS 2017 6839; BBl 2013 7561). Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 31b Early termination of the reduction obligation
1 Operators with a reduction obligation may apply for the early termination of their obligation with effect from the following dates: a. 31 December 2030; or b. the end of the calendar year in which they stop using fossil thermal fuels for energy in their regular operations. 2 The reduction obligation shall also be terminated early if the operator does not submit a decarbonisation plan or no longer has a target agreement in place. 3 Operators that terminate their reduction obligation early may no longer enter into new reduction obligations.
Art. 31b — Inserted by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 31c
The Federal Council shall regulate: a. the requirements for reduction obligations and decarbonisation plans; b. the cases in which an activity shall be deemed an economic activity; c. the public-sector activities that shall entitle operators to enter into a reduction obligation; d. the type and scope of the target values; e. the cases in which operators of installations with lower greenhouse gas emissions may determine the scope of their reduction obligation using a simplified model; f. the cases in which and extent to which the reduction obligation may be fulfilled by submitting national or international attestations.
Art. 31c — Inserted by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 32 Penalties
Operators with a reduction obligation who fail to meet their target values must fulfil the following requirements in the subsequent year: a. pay the Confederation an amount of CHF 125 for each excess tonne of CO2eq emitted; and b. surrender to the Confederation a national or international attestation for each excess tonne of CO2eq emitted.
Art. 32 — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Section 3 Refund of the CO2 Levy to CHP Plant Oper
Inserted by Annex No II 2 of the Energy Act of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 6839; BBl 2013 7561).
Art. 32a CHP plant operators
1 CHP plant operators that neither participate in the ETS nor have entered into a reduction obligation shall have the CO2 levy fully or partially refunded upon request if the plant: a. is designed primarily to generate heat; b. has a rated thermal input within a specific range; and c. meets the minimum energy, environmental and other requirements. 2 Operators to whom the CO2 levy is refunded must report regularly to the Confederation on: a. the quantity of fossil thermal fuels used to generate electricity; and b. the costs of measures to increase energy efficiency. 3 The Federal Council may specify further details to be provided if this is necessary to assess the refund. 4 It shall specify the minimum requirements for CHP plants and the required range for their rated thermal input.
Art. 32a — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 32b Refund amount
1 Operators shall receive a refund of 60 per cent of the CO2 levy on fossil thermal fuels that they can prove have been used to generate electricity. 2 The remaining 40 per cent shall be refunded if the operator can prove that it has taken measures to increase its energy efficiency to an equivalent amount, either at its own installations or at other installations that draw electricity or heat from the installation (efficiency measures). 3 The Federal Council shall regulate the details, in particular: a. the efficiency measures that shall entitle operators to a refund; b. the deadline by which the efficiency measures must be taken; c. the report that must be submitted.
Art. 32b — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Section 4 Refund of the CO2 Levy for Non-Energy-Re
Inserted by Annex No II 2 of the Energy Act of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 6839; BBl 2013 7561).
Art. 32c
Persons who can prove that they have not used fossil thermal fuels as a source of energy shall be refunded the CO2 levy on these fossil thermal fuels on request.
Section 5 Procedure
Inserted by Annex No II 2 of the Energy Act of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 6839; BBl 2013 7561).
Art. 33 …
1 The procedural provisions of the Mineral Oil Tax Act apply to the imposition and refund of the CO2 levy. Paragraph 2 is reserved. 2 The procedural provisions of the Customs Act apply to the import and export of coal.
Art. 33 — Repealed by Annex No II 2 of the Energy Act of 30 Sept. 2016, with effect from 1 Jan. 2018 (AS 2017 6839; BBl 2013 7561).