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.
Art. 33a Principles
1 One third of the revenue from the CO2 levy shall be used to reduce CO2 emissions from buildings, promote renewable energies and promote technologies designed to reduce greenhouse gases (Art. 34‒35). 2 The amount of earmarked funds that have not been used by the end of an accounting year may not exceed CHF 150 million. 3 Unused funds under paragraph 2 may be used in subsequent years in addition to the subsidies under Articles 34 and 34a to reduce CO2 emissions in buildings and promote renewable energies.
Art. 33a — Inserted by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 34 Reduction of CO2 emissions from buildings
1 Subject to Articles 34a and 35, the subsidies referred to in Article 33a paragraph 1 shall be used to finance measures for the long-term reduction of CO2 emissions from buildings, including the reduction of electricity consumption in the winter months. In doing so, the CO2 balance of the building materials used shall be taken into account. 2 To this end, the Confederation shall grant the cantons global financial assistance for support measures in accordance with Articles 47, 48 and 50 EnA. Global financial assistance shall be paid in accordance with Article 52 EnA, subject to the following special requirements: a. global financial assistance shall be paid only to cantons that have programmes to support energy-related upgrades to building shells and building technology and to replace existing electrical resistance or fossil-fuelled heating systems, thereby guaranteeing harmonised implementation. b. global financial assistance shall be divided into a basic contribution per resident and
Art. 34 — 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 — SR 730.0
Art. 34a Promotion of renewable energies
1 Of the subsidies referred to in Article 33a paragraph 1, the Confederation may use a maximum of CHF 45 million per year to promote: a. projects for direct use of geothermal energy in order to provide heating; b. development of indirectly exploitable hydrothermal resources, if use in accordance with letter a is not possible after the first exploration well; c. communal and cross-communal spatial energy planning for the use of renewable energies and waste heat; d. new installations and significant extensions to the infrastructure of existing installations that produce renewable gases, primarily those that feed gas into the grid; e. installations that use solar thermal energy for process heat. 2 Funds to promote projects under paragraph 1 letter b may be granted until the end of 2030, and funds to promote projects under paragraph 1 letter c may be granted until the end of 2035. 3 The Federal Council shall govern the conditions for granting and calculating subsidies.
Art. 34a — Inserted by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 35 Promotion of technologies to reduce greenhouse gases
1 A maximum of CHF 25 million per year of the funds referred to in Article 33a paragraph 1 shall be allocated to the Technology Fund in order to finance loan guarantees. 2 The Technology Fund shall be managed by the Federal Department of the Environment, Transport, Energy and Communications. 3 The money in the Technology Fund shall be used by the Confederation to guarantee loans to companies for developing and marketing equipment and processes to: a. reduce greenhouse gas emissions; b. facilitate the use of renewable energies; or c. encourage the economical use of natural resources. 4 The loan guarantees shall be granted for a maximum term of 10 years.
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).
Art. 36 Distribution to the public and to the private sector
1 The following funds shall be paid out to the general public and the business community in proportion to their original payments: a. the revenue from the CO2 levy that is not refunded because the conditions under Article 32b have not been met; b. the part of the revenue from the CO2 levy that is not used to reduce CO2 emissions from buildings, promote renewable energies and promote technologies designed to reduce greenhouse gases; c. the funds that exceed the amount of CHF 150 million as laid down in Article 33a paragraph 2; and d. the funds that were not used in accordance with Article 33a paragraph 3; payment shall be made every five years. 2 The portion due to the general public shall be distributed uniformly to all natural persons. The Federal Council shall regulate the details and procedure for distribution. It may instruct the cantons, public corporations or private individuals to carry out the distribution in return for appropriate remuneration. 3 The portion due to the busines
Para. 1 let. d — 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 — SR 837.0 Para. 3 — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651). Para. 4 — Inserted by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 37 Allocation of penalty revenues to the infrastructure fund
The revenues from the penalty under Article 13 shall be allocated to the National Highways and Suburban Transport Fund.
Art. 37 — Amended by Annex No II 2 of the FA of 30 Sept. 2016 on the National Highways and Suburban Transport Fund, in force since 1 Jan. 2018 (AS 2017 6825; BBl 2015 2065).
Art. 37a Measures to promote long-distance cross-border passenger rail transport and to reduce greenhouse gas emissions in aviation
1 The proceeds from the auctioning of aircraft emission allowances shall be used for: a. measures to promote long-distance cross-border passenger rail transport, and in particular to promote night trains; and b. measures to reduce greenhouse gas emissions in aviation, and in particular to develop and produce renewable synthetic aviation fuels. 2 A maximum of CHF 30 million per year until the end of 2030 shall be used for the measures referred to in paragraph 1 letter a. Remaining proceeds may be used for the measures referred to in paragraph 1 letter b. 3 Unused funds may be used in subsequent years. 4 Financial assistance for the measures referred to in paragraph 1 letter a shall be used in particular to promote services that are cost-effective in terms of reducing greenhouse gas emissions. Funding shall be granted subject to the following conditions: a. the service shall be provided for several years; b. existing services shall be made more appealing to passengers. 5 Financial assist
Art. 37a — Inserted by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 37b Measures to prevent damage and decarbonise installations in the emissions trading system
1 The proceeds from the auctioning of installation allowances shall be used for: a. measures to prevent damage to persons or property of considerable value that may occur due to increased greenhouse gas concentrations in the atmosphere; and b. measures applied to the installations referred to in Article 16 that contribute significantly to their decarbonisation. 2 The proceeds from the penalties laid down in Article 28e shall be used for the measures referred to in paragraph 1 letter a. 3 Unused funds may be used in subsequent years. 4 Financial assistance for measures applied to the installations referred to in paragraph 1 shall amount to no more than 50 per cent of the allowable costs. 5 The Federal Council shall govern the conditions for granting and calculating subsidies; in doing so, it shall take account of any possible leakage of greenhouse gas emissions abroad.
Art. 37b — Inserted by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 38 Calculation of the revenue from the CO2 levy
The revenue from the CO2 levy shall be calculated by deducting the implementation costs from the income.
Art. 38 — Amended by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).