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 Requirements and Content
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 66 Requirements
1 In accordance with Article 31 paragraph 1 of the CO2 Act, installation operators may enter into a reduction obligation if the greenhouse gas emissions generated by economic or public-sector activities constitute at least 60 per cent of the total greenhouse gas emissions generated at the site. 2 An economic activity is conducted if the installation operator: a. is registered in the commercial registry; b. has a business identification number (UID number); and c. conducts the activity in competition with other market players. 3 The generation of heat or cooling for residential buildings is not considered an economic activity. 4 A reduction obligation may be entered into if installations operated by the local council are used for one of the following public activities: a. Operation of swimming pools; b. Operation of ice rinks; c. Operation of steam-powered locomotives and ships; d. Operation of hospitals, retirement homes and nursing homes; e. Production of fossil-based heat or cooling
Art. 66 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 66a Content of the reduction obligation
1 With the reduction obligation, the operator undertakes to: a. achieve an increase in its greenhouse gas efficiency that enables it to meet its greenhouse gas efficiency target derived from the target agreement under Article 41 or Article 46 paragraph 2 EnA, but which is at least 2.25 percent annually compared to the baseline value of the target agreement (reduction obligation with greenhouse gas efficiency target); or b. achieve an overall effect of its measures that complies with its measure target derived from the target agreement under Article 41 or Article 46 paragraph 2 EnA, but at least an overall effect that corresponds to an annual greenhouse gas reduction of at least 2.25 percent compared to the baseline value of the target agreement (reduction obligation with measure target). 1bis An operator may request the FOEN to approve a minimum value of less than 2.25 per cent if it can show in the decarbonisation plan that the greenhouse gas emissions are caused to a significant exte
Art. 66a — Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 1 let. a — SR 730.0 Para. 1bis — Inserted by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788). Para. 2 — Amended by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788).
Art. 67 Reduction obligation with greenhouse gas efficiency target
Operators of the following installations may enter into a reduction obligation with a greenhouse gas efficiency target: [tab] Operators whose facilities have emitted greenhouse gases amounting to at least 200 tonnes of CO2eq annually in the previous two years; b. Operators who wish to apply for a refund of the network surcharge in accordance with Article 39 EnA.
Art. 67 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). let. b — SR 730.0
Art. 68 Reduction obligation with greenhouse gas efficiency target
Operators whose installations have emitted no more than 1,500 tonnes CO2eq per year over the previous two years may enter into a reduction obligation with a measures target.
Art. 68 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 68a Reduction obligation pool
1 Installation operators may form a reduction obligation pool if the requirements under Article 66 are met for each individual site. 2 The pool’s target agreement pursuant to Article 41 or Article 46 paragraph 2 EnA must include all sites of the operators involved. A pool may consist of a maximum of 50 sites. The FOEN may grant exceptions upon request if the sites are centrally managed. 3 The decarbonisation plan must specify the measures for each site. Several decarbonisation plans may be submitted per pool. 4 The pool must designate a representative.
Art. 68a — Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 2 — SR 730.0
Section 2 Application for the Determination of a R
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 69
1 An application to establish a reduction obligation must be submitted to the FOEN by 1 September of the previous year via the information and documentation system pursuant to Article 40c paragraph 1 of the CO2 Act. 2 The application must include: a. the name and address of the installation operator; b. in the case of a pool, the names and addresses of all operators involved; c. the names and addresses of the representatives; d. information about the economic or public activity; e. the greenhouse gas emissions of the past two years in tonnes CO2eq; f. an analysis of the reduction potential; g. the federal building identifier (EGID) for each installation; h. the business identification number (UID); i. details of the applicable OASI compensation office and the OASI accounting numbers; j. if, in addition to the installations for which it is applying for the reduction obligation to be determined, an operator also operates installations for which it does not receive a CO2 levy refund or wi
Art. 69 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 2 let. k — SR 730.0
Arts 70 and 71
Repealed by No I of the O of 2 April 2025, with effect from 1 Jan. 2025 (AS 2025 248).
Section 3 Monitoring Report and Decarbonisation Pl
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 72 Monitoring report
1 Installation operators with a reduction obligation must submit to the FOEN a monitoring report in the form required by 31 May of each year. 2 The monitoring report must contain the following information from the previous year: a. information about the progression of greenhouse gas emissions; b. information about the measures taken and their effectiveness in reducing greenhouse gas emissions; c. in the case of a reduction obligation with greenhouse gas efficiency target: information about the progression of greenhouse gas efficiency; d. information about the progression of production indicators; e. an accounting of thermal fuels; f. information about possible deviations from the reduction pathway or measures target with a justification and planned corrective measures: g. information on the type and effect of the measures specified in the target agreement pursuant to Article 41 or Article 46 paragraph 2 EnA that cannot be counted toward fulfilment of the reduction obligation pursuant t
Art. 72 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 2 let. g — SR 730.0 Para. 3 — SR 730.01
Art. 72a Content of the decarbonisation plan
1 The decarbonisation plan in accordance with Article 31a letter b of the CO2 Act must contain as a minimum: a. accounting of all direct greenhouse gas emissions (Art. 2 let. b Federal Act of 30 September 2022 on Climate Protection Goals, Innovation and Strengthening Energy Security [CIA]) from fossil thermal fuels; b. a description of existing installations and processes; c. an analysis of which solutions can reduce greenhouse gas emissions from fossil fuels and to what extent; d. based on the analysis referred to under letter c, the measures to be taken to reduce greenhouse gas emissions from fossil thermal fuels; and e. a reduction pathway for direct greenhouse gas emissions up to 2040; the reduction path must be based on the net-zero target under Article 3 CIA and on the benchmarks set out in Article 4 CIA. 2 The following information must be given for the measures in paragraph 1 letter d: a. a precise description of the measures; b. an estimate of the costs of implementing the mea
Art. 72a — Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 1 let. a — Amended by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788). Para. 1 let. a — SR 814.310
Art. 72b Review of decarbonisation plan
The decarbonisation plan must be reviewed by a person who is registered in accordance with Article 8 of the Climate Protection Ordinance of 27 November 2024 or who works for a private organisation providing services under Article 39 paragraph 2 of the CO2 Act.
Art. 72b — Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). SR 814.310.1
Art. 72c Submitting and updating the decarbonisation plan
1 The decarbonisation plan must be submitted to the FOEN for the first time by 31 December of the third year of the reduction obligation. 2 It must be updated every three years and submitted to the FOEN by 31 December of each year. 3 The decarbonisation plan must be submitted and updated via the information and documentation system operated by the FOEN under Article 40c paragraph 1 of the CO2 Act.
Art. 72c — Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Section 4 Meeting the Reduction Obligation
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 72d Non-crediting of emission reductions
The following may not be counted towards meeting the reduction obligation: a. emission reductions for which attestations in accordance with Article 9 paragraph 7 have been issued; b. emission reductions which are attributable to measures for which federal financial assistance was granted.
Art. 72e Crediting of attestations to meet the reduction obligation in 2030
1 If an operator has not achieved the greenhouse gas efficiency or measures target specified in the reduction obligation in the period 2025–2030, they may, upon request, have national and international attestations amounting to 2.5 per cent of the greenhouse gas emissions for the years 2025–2030 credited towards meeting the reduction obligation. 2 If the operator has only entered into a reduction obligation for part of the 2025–2030 period, the amount that may be credited under paragraph 1 shall be reduced pro rata temporis.
Art. 72f Non-crediting of additional greenhouse gas emissions when changing energy sources and in electricity production when reserves are activated
1 If an operator’s installations emit more greenhouse gases for one of the following reasons, a request may be submitted not to take the additional greenhouse gas emissions into account when assessing compliance with the reduction obligation: a. Change of energy source due to an order by the Federal Council or a recommendation by the Federal Department of Economic Affairs, Education and Research (EAER) and DETEC; b. Electricity production as a result of an activation of reserves in accordance with the Winter Reserve Ordinance of 25 January 2023. 2 The application for additional greenhouse gas emissions not to be credited must be submitted to the FOEN by 31 May of the following year in the form prescribed by the FOEN. 3 It must contain the following information: a. type and amount of the energy source replaced in the previous year and the new energy source in the case of a change of energy source or of the additional energy source used for electricity production; b. amount of greenhouse
Para. 1 let. b — SR 734.722
Section 5 Changes to and Early Termination of the
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 73 Duty to report changes
Installation operators must notify the FOEN immediately of: a. any changes that could affect the reduction obligation; b. any changes that could affect the obligation to participate in the ETS; c. any change of installation operator; d. any change of OASI compensation office or accounting number; e. any change in the contact details of the representative.
Art. 73 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 73a Release from the reduction obligation of an operator in an emissions pool
1 An operator of installations may be released from the reduction obligation in an emissions pool for a site if: a. the installations are sold; b. the operator is required to take part in the ETS as a result of an increase in the installations’ greenhouse gas emissions; c. fossil thermal fuels are no longer used to generate energy in normal operation of the installations; d. it no longer meets the requirements under Article 66; or e. a target agreement under Article 31b paragraph 2 CO2 Act no longer exists or it does not submit a decarbonisation plan. 2 No reduction obligation may be entered into for a site for which an operator has been released from a reduction obligation.
Art. 73a — Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 74 Change in the emission reduction obligation
1 The FOEN shall change the emissions target if a change is indicated for one of the following reasons in particular: a. The target values in the target agreement in accordance with Article 41 or Article 46 paragraph 2 EnA are amended. b. The target agreement in accordance with Article 41 or Article 46 paragraph 2 EnA is replaced by a new agreement. c. An operator is no longer bound by the reduction obligation (Art. 73a or 74c). d. The reduction obligation must be changed as the result of a notification under Article 73. 2 If there is a change to the reduction obligation, the amended obligation applies retroactively from the beginning of the year in which the changed circumstances take effect. 3 The FOEN shall also change a reduction obligation if the requirements in Article 66a paragraph 1bis are met. The changed obligation applies retroactively from a time determined by the FOEN.
Art. 74 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 1 let. a — SR 730.0 Para. 3 — Inserted by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788).
Arts 74a and 74b
Inserted by No I of the O of 1 Nov. 2017 (AS 2017 6753). Repealed by No I of the O of 2 April 2025, with effect from 1 Jan. 2025 (AS 2025 248).
Art. 74c Premature termination of the reduction obligation
1 Any operator that wishes to end its reduction obligation prematurely with effect from 31 December 2030 must apply to the FOEN to do so by 31 May 2031. 2 Any operator that wishes to end its reduction obligation prematurely with effect from the end of the calendar year for one of the following reasons must apply to the FOEN to do so by 31 May of the following year: a. obligation to take part in the ETS as a result of an increase in the installations’ greenhouse gas emissions; or b. fossil fuels are no longer used to generate energy for normal operations.
Art. 74c — Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 75
Repealed by No I of the O of 19 Nov. 2025, with effect from 1 Jan. 2026 (AS 2025 788).
Section 6 Failure to Meet the Reduction Obligation
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 76 Failure to meet the reduction obligation
1 If an operator fails to meet its reduction obligation by not achieving the target values in 2030 or in 2040, the FOEN shall impose a penalty in accordance with Article 32 of the CO2 Act. 2 If the reduction obligation is not met, the amount of excess emitted tonnes CO2eq is calculated based on the degree to which the measures failed to deliver the expected impact. 3 The payment deadline is 30 days from the notification of the ruling. If a payment is late, default interest is charged. The FDF shall fix the rate of interest.
Art. 76 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 77 Security for the penalty
If an installation operator is at risk of not meeting the target values, then the FOEN may require the Federal Office for Customs and Border Security (FOCBS) to provide security for the expected penalty in accordance with Article 32 of the CO2 Act until the risk no longer exists.
Art. 77 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 78
Repealed by No I of the O of 2 April 2025, with effect from 1 Jan. 2025 (AS 2025 248).
Section 7 Publication of Information
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 79
The FOEN may, subject to the preservation of manufacturing and trade secrecy, publish information on installation operators with a reduction obligation, in particular: a. the names and addresses of installation operators; b. greenhouse gas efficiency targets and measures targets and whether these are achieved; c. reduction paths as published in the decarbonisation plans and whether these are achieved; d. the private organisations whose services are called upon under Article 39 paragraph 2 of the CO2 Act.
Art. 79 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
