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. 46 Repeal of current legislation
The CO2 Act of 8 October 1999 shall be repealed.
[AS 2000 979, 2007 1411 Annex No 10, 2009 5043 Art. 10, 2010 951, 2011 13, 2012 351]
Art. 47 Amendment of current legislation
…
The amendment may be consulted under AS 2012 6989.
Art. 48 Carrying over unused emission allowances and emission reduction certificates
1 Emission allowances not used in the period 2008–2012 may be carried over without limitation to the period 2013–2020. 2 Emission reduction certificates not used in the period 2008–2012 may be carried over to the period 2013–2020 subject to limitations. The Federal Council shall regulate the details.
Art. 48a Carrying over unused emission allowances and emission reduction certificates 2013–2020
1 Emission allowances that were not used in the 2013–2020 period may be carried over without limitation to 2021. 2 Emission reduction certificates that were not used in the 2013–2020 period may be carried over without limitation to 2021. The Federal Council shall regulate the details.
Art. 48a — Inserted 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).
Art. 48b Carrying over unused emission allowances, emission reduction certificates and attestations 2021
1 Emission allowances that were not used in 2021 may be carried over without limitation to the 2022–2024 period. 2 Emission reduction certificates that were not used in 2021 may be carried over without limitation to the 2022–2024 period. 3 Attestations for unused emission reductions achieved in Switzerland in the 2013–2021 period may be carried over without limitation to the 2022–2024 period.
Art. 48b — Inserted by No I of the FA of 17 Dec. 2021, in force since 1 Jan. 2022 (AS 2022 262; BBl 2021 2252, 2254).
Art. 48c Transfer of unused emission allowances, emission reduction certificates and attestations
1 Emission allowances not used in the period 2022–2024 may be carried over without limitation to the period 2025–2030. 2 Emission allowances retained in 2021–2024 for future and rapidly growing aircraft operators will be cancelled. 3 Emission reduction certificates not used in the period 2022–2024 may be carried over without limitation to the period 2025–2030, subject to transfer restrictions arising from international treaties. 4 Attestations not used in the period 2022–2024 may be carried over without limitation to the period 2025–2030.
Art. 48c — Inserted by No I of the FA of 15 March 2024, in force since 1 Jan. 2025 (AS 2024 376; BBl 2022 2651).
Art. 49 Transitional provision on the collection and refund of the CO2 levy and the distribution of the revenue
1 For fossil fuels that have been released for consumption or free circulation prior to the commencement of this Act, the CO2 levy shall be collected or refunded in accordance with the previous law. 2 The revenue from the CO2 levy prior to the commencement of this Act shall be distributed to the general public and the business community in accordance with the previous law.
Art. 49a Transitional provisions to the Amendment of 30 September 2016
1 For vans and light articulated vehicles, reports under Article 10b paragraph 1 shall be submitted for the first time in 2019. 2 The revenue from the CO2 levy earmarked under Article 34 in its version of 23 December 2011 that is not used before the Amendment of 30 September 2016 comes into force shall be used in accordance with the new law. 3 Up to CHF 100 million of the revenue from 2017 earmarked under Article 34 may be used in accordance with Article 34 paragraph 3 letter a in its version of 23 December 2011. In addition, the cantons may be refunded implementation costs that remain following the early replacement of the programme agreements by global financial assistance.
Art. 49a — 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). Para. 2 — AS 2012 6989
Art. 50 Referendum and commencement
1 This Act is subject to an optional referendum. 2 The Federal Council shall determine the date on which this Act comes into force. Commencement date: 1 January 2013
Para. 2 — FCD of 20 Nov. 2012.