CO<sub>2</sub> Ordinance
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 Greenhouse Gases
Art. 1
1 This Ordinance regulates the reduction of emissions of the following greenhouse gases: a. carbon dioxide (CO2); b. methane (CH4); c. nitrous oxide (N2O); d. partially halogenated hydrofluorocarbons (HFCs); e. perfluorocarbons (PFCs); f. sulphur hexafluoride (SF6); g. nitrogen trifluoride (NF3). 2 The warming effect of greenhouse gases on the climate is converted into CO2 equivalents (CO2eq). The values are listed in Annex 1.
Para. 1 let. d — Correction of 10 Nov. 2023 (AS 2023 640).
Section 2 Definitions
Art. 2
In this Ordinance: a. rated thermal input means the maximum possible supply of heating energy per unit of time for an installation; b. total rated thermal input means the sum of the rated thermal inputs of an installation operator’s fixed installations that are taken into account in the emissions trading system (ETS); c. total output: means the sum of the delivered electrical and thermal nominal output of a fossil-thermal power plant or a combined heat and power plant (CHP plant); d. overall efficiency means the ratio of total output to the rated thermal input of a fossil-thermal power plant or a CHP plant in accordance with the manufacturer’s specifications; e. ETS participant means operators of installations and operators of aircraft that participate in the Swiss ETS; f. partner state means a state with which Switzerland has entered into an international agreement or declaration of intent on conducting climate projects in that state.
Art. 2 — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). let. f — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Section 3 Domestic Share and Benchmark Values for
Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 2a Domestic share
At least two thirds of the reduction in greenhouse gas emissions required to meet the reduction targets set out in Article 3 paragraph 1 of the CO2 Act shall be achieved through measures in Switzerland.
Art. 3 Benchmark values for individual sectors
In the sectors listed below, emissions in 2030 may not exceed the following proportions of emissions generated in 1990: a. in the Buildings sector: 50 per cent; b. in the Transport sector: 75 per cent; c. in the Industry sector: 65 per cent; d. in the Other sector: 75 per cent.
Section 4 …
Art. 4
Repealed by No I of the O of 4 May 2022, with effect from 1 June 2022 (AS 2022 311).
Art. 4a
Inserted by No I of the O of 8 Oct. 2014 (AS 2014 3293). Repealed by No I of the O of 4 May 2022, with effect from 1 June 2022 (AS 2022 311).
Section 5 Attestations for Projects and Programmes
Amended by No I of the O of 8 October 2014, in force since 1 Dec. 2014 (AS 2014 3293). Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311).
Art. 4b Principles
Emission reductions and increases in carbon sink capacity through projects and programmes are taken into account in Switzerland if they are verified by a national attestation or an international attestation in accordance with Article 6 paragraph 2 or 4 of the Paris Agreement of 12 December 2015.
Art. 4b — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). SR 0.814.012
Art. 5 Requirements
1 National and international attestations (attestations) shall be issued for projects and programmes for emission reductions or increasing the carbon sink capacity in Switzerland and abroad respectively provided: a. Annexes 2a and 3 do not preclude them; b. it is credibly and comprehensibly demonstrated that the project: 1. would not be economically feasible over its term without revenues from the sale of the attestations, 2. meets the current state of the art, 3. provides for measures that lead to additional emission reductions or an increase in the carbon sink capacity as measured against the reference scenario defined in Article 6 paragraph 2 letter d, 4. complies with the other applicable legal provisions, 5. contributes to sustainable development at the location abroad and this contribution is confirmed by the partner state; c. the emission reductions or the increased carbon sink capacity: 1. are verifiable and quantifiable and confirmed either by measurements or by a scientific m
Art. 5 — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 1 let. c let. 1 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 1 let. c let. 3 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 1 let. g — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 2 let. b — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025
Art. 5a Programmes
1 Projects can be grouped together into a programme if: a. they have a common purpose in addition to reducing emissions or increasing the carbon sink capacity; b. a technology or a group of related technologies is specified in the programme description and all projects use this technology; c. they fulfil the inclusion criteria specified in the programme description that guarantee that the projects meet the requirements of Article 5; d. implementation has not yet begun; and e. they have been implemented within one country. 2 Projects may be included in existing programmes if they meet the conditions of paragraph 1. 3 Programmes that only comprise one planned project on expiry of the first crediting period shall be continued as projects under Article 5.
Para. 1 — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 1 let. a — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 1 let. b — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 1 let. c — Term in accordance with No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). This amendment has been made throughout the text. Para. 1 let. e — Inserted by No I of the O of 2
Art. 5b Scientific support
1 In the case of projects or programmes whose effect in accordance with Article 5 paragraph 1 letter c number 1 cannot be quantified with sufficient precision, the applicant shall take measures to support the project according to scientific principles (scientific support). 2 The applicant shall submit a plan for the scientific support to the Federal Office for the Environment (FOEN). The plan shall in particular contain details of: a. the aim and the issue; b. the current state of the art, including the statistical data used to determine the imprecision of measurability; c. the procedure and evaluation; d. the specialist qualifications of the persons providing scientific support; e. the independence and potential conflicts of interest of the persons providing scientific support. 3 The scientific support shall be terminated if the effect of the project or programme has been quantified with sufficient precision. The FOEN shall decide when scientific support is to be terminated. 4 The res
Art. 5b — Inserted by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 3 — Amended by No I of the O of 29 Sept. 2023, in force since 1 Nov. 2023 (AS 2023 581).
Art. 6 Validation of projects and programmes
1 Anyone wishing to apply for attestations for a project or programme must have it validated at their own expense by a validator approved by the FOEN. 2 A description of the project or programme is to be submitted to the validator. This must in particular include information about: a. the measures for reducing emissions or to increase the carbon sink capacity; b. the technologies used; c. the delimitation from other climate and energy policy instruments; d. the hypothetical progression of greenhouse gas emissions if the measures in the project or programme for reducing emissions or increasing the carbon sink capacity had not been taken (reference scenario); e. total expected annual emission reductions or increase in the carbon sink capacity and the underlying calculation method; f. the organisation of the project or programme; g. the anticipated investment and operating costs and expected revenues; h. the financing; i. the monitoring plan, in which the start date of the monitoring is d
Art. 6 — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 2 let. n let. 3 — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 5 — Amended by No I of the O of 29 Sept. 2023, in force since 1 Nov. 2023 (AS 2023 581).
Art. 7 Application for assessing whether a project or programme qualifies for issuing attestations
1 Any person who wishes to request attestations for a project or a programme must submit via the validation body an application to the FOEN for assessing whether it qualifies for issuing attestations. The application shall include the project or programme description and the validation report. 2 In the case of projects or programmes outside Switzerland, the application shall also include the decision on the qualification of the project or programme by the partner state. 3 The FOEN may request additional information from the applicant if required for evaluating the application.
Art. 7 — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 1 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 8 Decisions on the qualification of a project or programme for issuing attestations
1 The FOEN shall decide whether a project or programme qualifies for issuing attestations on the basis of the application and, if applicable, the additional information in accordance with Article 7 paragraph 3. 2 If, in the case of projects or programmes outside Switzerland, the partner state imposes a restriction in the licence for the project or programme on the permitted use of the emission reductions or the increase in the carbon sink capacity, this restriction shall be taken into account in the decision. 3 The decision is valid from the start of the implementation of the project or programme until 31 December 2030 at the latest (crediting period).
Art. 8 — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311).
Art. 8a Note in the land register
1 The restriction on use as a biological or geological carbon store must be noted in the land register at the FOEN’s request. The foregoing does not apply to storing carbon in construction materials. 2 The FOEN shall request the deletion of the note in the land register if: a. the project or programme has ended, but at the earliest 30 years after it starts to take effect; or b. the stored carbon is released on the property concerned before that time. 3 The owner of the property concerned shall bear the costs of the entry, amendment and deletion of the note. 4 The cantons shall notify the FOEN immediately if the property concerned is used for a different purpose.
Art. 8a — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311).
Art. 8b Extension of the crediting period
1 The crediting period shall be extended for projects or programmes in Switzerland that qualify before 1 January 2022 until 31 December 2030 at the latest if the applicant: a. has the project or programme revalidated; and b. submits an application for extension to the FOEN no later than six months before the end of the crediting period. 2 The FOEN shall approve the extension if the essential requirements of Articles 5 and 5a are still met.
Art. 8b — Inserted by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311).
Art. 9 Monitoring report and verification of the monitoring report
1 The applicant shall collect all the data required in accordance with the monitoring plan to prove the emission reductions or increase in the carbon sink capacity and shall record them in a monitoring report. 2 The applicant shall have the monitoring report verified at its own expense by a FOEN-approved verification body. It may not be verified by the same body that validated the report on the previous occasion. 3 The verification body shall examine whether the verified emission reductions or increase in the carbon sink capacity meet the requirements of Article 5. In the case of programmes, it shall also examine whether the projects meet the inclusion criteria of Article 5a paragraph 1 letter c. It may limit the verification to a single representative project in the programme. 3bis Where necessary, it shall carry out inspections. The applicant and the FOEN shall be given reasonable notice of such inspections. 4 The verification body shall record the results of the verification in a ve
Art. 9 — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 3bis — Inserted by No I of the O of 29 Sept. 2023, in force since 1 Nov. 2023 (AS 2023 581). Para. 5 — Amended by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788). Para. 7 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 10 Issuing of attestations
1 The FOEN shall check the monitoring report and the corresponding verification report. Where required in order to issue attestations, the FOEN shall conduct further enquiries relating to the applicant. 2 When issuing international attestations, it shall also check that the partner state recognises the transfer of emission reductions or the increase in the carbon sink capacity. If required in order to issue international attestations, the FOEN shall also conduct further enquiries in the partner state. 3 It shall decide whether to issue attestations on the basis of the information mentioned in paragraphs 1 and 2. 4 Attestations for projects and programmes shall be issued for the extent to which emission reductions or the increase in the carbon sink capacity have demonstrably been achieved up to the end of the crediting period. 5 For projects that have not yet been implemented in programmes, no attestations shall be issued if an amendment of applicable statutory provisions leads to a sit
Art. 10 — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 6bis — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 7 — SR 730.0
Art. 11 Substantial modifications to the project or programme
1 Substantial modifications of the project or programme carried out after the decision has been made regarding qualification or the extension of the crediting period must be reported to the FOEN with the next monitoring report. 2 A modification to the project or programme is in particular deemed substantial if: a. the actual emission reductions or increase in the carbon sink capacity deviate from the expected annual emission reductions or the increase in the carbon sink capacity specified in the project or programme description by more than 20 per cent; b. the actual investment or operating costs or revenues deviate from the values specified in the project or programme description by more than 20 per cent; c. a change in technology takes place; or d. the system boundaries of a project or programme are changed. 3 If necessary, the FOEN shall order a revalidation. Emission reductions or the increase in the carbon sink capacity achieved after a substantial modification are only attested i
Art. 11 — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 1 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 11a Validation and verification bodies
1 The FOEN shall approve validation and verification bodies on request provided they: a. demonstrate that they have the required professional abilities related to the validation or verification of offsetting projects; b. apply quality assurance processes; and c. carry out their tasks independently. 2 If a validation or verification body no longer meets the requirements of paragraph 1, the FOEN shall order measures. If these measures are not implemented in a satisfactory manner, accreditation may be withdrawn.
Art. 11a — Inserted by No I of the O of 29 Sept. 2023, in force since 1 Nov. 2023 (AS 2023 581).
Art. 11b International attestations in accordance with Article 6 paragraph 4 of the Paris Agreement
1 Anyone wishing to have international attestations in accordance with Article 6 paragraph 4 of the Paris Agreement of 12 December 2015 recognised in Switzerland requires a letter of authorisation from the FOEN. The FOEN shall determine the form of the application. 2 The FOEN shall issue the letter of authorisation provided that: a. Annex 2a does not preclude the issuing of international attestations for the project or programme; and b. the project or programme was registered after 1 January 2021 and recognised in accordance with the mechanism set out in Article 6 paragraph 4 of the Paris Agreement.
Art. 11b — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 1 — SR 0.814.012
Section 5a Attestations for Installation Operators
Inserted by No I of the O of 8 Oct. 2014 (AS 2014 3293). Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335).
Art. 12 Attestations for installation operators with reduction obligations
1 Installation operators with reduction obligations under Article 66 paragraph 1 to which an emission target under Article 67 applies and which are not carrying out any projects or programmes in accordance with Article 5 or 5a that result in emission reductions covered by the emissions target shall on application be issued with attestations for domestic emission reductions for the years 2013–2021 provided: a. the installation operator credibly reports that its emissions target will be reached without crediting emission-reduction certificates; b. the installation’s greenhouse gas emissions in the relevant year have been reduced when compared with the reduction pathway determined in accordance with Article 67 by the following percentages: 1. in the period 2013–2020: by more than 5 per cent, 2. in 2021: by more than 10 per cent; and c. for emission-reduction measures, the installation operator has received no non-refundable payments from the Confederation, cantons or communes for promotin
Art. 12 — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Art. 12 — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). Para. 1 — Amended by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081). Para. 1 let. b — Amended by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081). Para. 1 let. c — SR 730.0 Para. 1 let. c — AS 2014 3293 Para. 1 let. c — Amended by No I of the O of 13 Nov. 2019,
Art. 12a Attestations for installation operators with a target agreement regarding the progression of energy consumption
1 Installation operators that have agreed with the Confederation on targets for the progression of energy consumption and also have commitments to reduce carbon emissions (target agreement with an emissions target), without being exempt from the CO2 levy for this purpose, are issued attestations for domestic emission reductions on application for 2013–2021 if: a. the target agreement with an emissions target meets the requirements of Article 67 paragraphs 1–3, is validated at the operator’s own expense by a FOEN-approved validator and has been assessed by the FOEN as qualified; b. the operator submits a monitoring report annually no later than 31 May in accordance with Article 72; c. the installations’ carbon emissions during the preceding three years have in each year fallen short of the agreed reduction pathway in the target agreement with an emissions target by the following percentages: 1. in the period 2013–2020: in each year by more than 5 per cent, 2. in 2021: by more than 10 pe
Art. 12a — Inserted by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). The revision of 9 Dec. 2014 relates only to the French text (AS 2014 4437). Art. 12a — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). Para. 1 — Amended by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081). Para. 1 let. c — Amended by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081). Para. 1 let. d — SR 730.0 Para. 1 l
Section 5b Administration of Attestations and Data
Inserted by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293).
Art. 13 Administration of attestations and data
1 Operators and persons that have applied for issuing attestations must at the same time provide the FOEN the account to which the attestations should be issued. Attestations are issued and administered in the Emissions Trading Registry in accordance with Articles 57–65. 2 The following data and documents are managed in a FOEN-administered database: a. first names, surnames and contact information of the applicant, the validation body and verification body; b. the number of attestations issued; c. the core data for the project or programme; and d. the project and programme description, the validation, monitoring and verification reports and the related data. 3 On request, the holder of an attestation is granted access to the data described in paragraph 2 letters a and b in connection with the attestation. Access to the data and documents described in paragraph 2 letters c and d may be granted subject to the preservation of manufacturing and trade secrecy.
Art. 13 — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Para. 1 — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). Para. 2 let. a — Term in accordance with No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). This amendment has been made throughout the text. Para. 2 let. d — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311).
Art. 14 Publication of information
1 The FOEN may, subject to preservation of manufacturing and trade secrecy, publish: a. descriptions of projects and programmes for reducing emissions or increasing the carbon sink capacity; b. validation reports in accordance with Article 6 paragraph 6; c. monitoring reports in accordance with Article 9 paragraph 1; d. verification reports in accordance with Article 9 paragraph 4; e. the decisions in accordance with Articles 8 paragraph 1 and 10 paragraph 3. 2 Before publication, the FOEN shall provide the applicant with the documentation specified in paragraph 1. It shall require the applicant to indicate the information that in the applicant’s opinion is subject to manufacturing and trade secrecy.
Art. 14 — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Para. 1 let. a — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 1 let. b — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 1 let. e — Inserted by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081). Para. 1 let. e — The reference was amended on 1 June 2022 in application of Art. 12 para. 2 of the Public
Section 5c Statement of Emissions for Flight Servi
Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 14a
1 From 1 January 2027, anyone offering scheduled or non-scheduled air travel promoted through sales advertisements in printed products or in visual electronic media must state the CO2-equivalent emissions expected to be generated by the flight to the destination airport clearly, legibly and in figures in the advertisement. Aircraft operators must make the appropriate data available to the providers of such air travel services. 2 This obligation applies to flight services: a. from aerodromes in Switzerland; b. from Basel-Mulhouse Airport, provided the flight is operated under Swiss traffic laws. 3 The emissions expected to be generated by the flight shall be calculated based on current scientific knowledge. The calculation method used must be presented to the FOEN upon request. 4 Other greenhouse gas emissions generated by operating aircraft in the upper troposphere and the lower stratosphere must be taken into account. 5 Where an emissions calculator or environmental labelling system t
Para. 1 — Amended by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788).
Section 6 Coordination of Adaptation Measures
Art. 15
1 The FOEN coordinates the measures specified in Article 8 paragraph 1 of the CO2 Act. 2 It thereby takes account of the cantons’ measures. 3 The cantons regularly inform the FOEN about their measures.
