CO<sub>2</sub> Ordinance
Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
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 Offsetting Carbon Emissions from Fossil
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 86 Offsetting obligation
1 Persons or installation operators are subject to offsetting obligations if: a. they release motor fuels for consumption pursuant Annex 10; or b. they convert fossil gases for combustion purposes to gases for use as motor fuels pursuant to Annex 10. 2 Carbon emissions from motor fuels that, pursuant to Article 17 of the Mineral Oil Tax Act of 21 June 1996, are entirely exempt from mineral oil tax, need not be offset.
Para. 2 — SR 641.61
Art. 87 Exemptions from the offsetting obligation for small quantities
1 The obligations in Article 86 paragraph 1 do not apply to persons who, in the preceding three years, have released such small quantities of motor fuels for consumption that their use as a source of energy has resulted in emissions of less than 10,000 tonnes CO2 per year. 2 The exemption from the offsetting obligation extends until the beginning of the year in which the carbon emissions resulting from the use as a source of energy of motor fuels for consumption exceed 10,000 tonnes.
Art. 87 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 88 Offsetting pools
1 Persons with offsetting obligations may apply to the FOEN each year by 30 November of the previous year to be treated as an offsetting pool. 2 An offsetting pool has the rights and obligations of an individual person with offsetting obligations. 3 It shall designate a representative. 4 The representative’s headquarters shall be the sole delivery address.
Para. 4 — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 89 Offsetting rate
1 Carbon emissions that result from the use of motor fuels as a source of energy released for consumption in the relevant year must be offset. 2 The domestic share of carbon emissions to be compensated (offsetting rate) is at least 12 per cent from 2025. 3 The offsetting rate in total amounts to: a. for 2025: 25 per cent; b. for 2026: 30 per cent; c. for 2027: 35 per cent; d. for 2028: 40 per cent; e. for 2029: 45 per cent; f. for 2030: 50 per cent. 4 The carbon emissions of each motor fuel are calculated using the emission factors listed in Annex 10. 5 The FOEN shall review the offsetting rates in 2027, whereby it shall take into account current transport-related emissions and international attestation prices.
Art. 89 — Amended by No I of the O of 4 May 2022, in force since 1 Jan. 2022 (AS 2022 311). Para. 2 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 3 let. f — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 5 — Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 90 Permissible offsetting measures
1 Certificates for emission reductions or increasing the carbon sink capacity may be surrendered in order to meet the offsetting obligation; international attestations for piped renewable gas from abroad may not be surrendered. 2 If the surrendered attestations no longer meet the permanence requirements of Article 5 paragraph 2, they may be counted towards meeting the offsetting obligation. 3 If attestations under paragraph 2 have already been counted towards meeting the offsetting obligation, they shall be marked accordingly and refunded to the person with offsetting obligations. The person with offsetting obligations must submit additional attestations that meet the requirements of Article 5 in the following year in the same quantity. Attestations that could be submitted at the time of the original surrender may be submitted later.
Art. 90 — Amended by No I of the O of 4 May 2022, in force since 1 Jan. 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. 91 Meeting the offsetting obligation
1 The person with offsetting obligations shall meet their offsetting obligation by 31 December of the year following the year in question. 2 With regard to the offsetting obligation in Switzerland in 2030, solely those emission reductions or the increase in carbon sink capacity achieved in 2030 are credited. 3 … 4 To meet the offsetting obligation, the installation operator or person submits a detailed and transparent report on the costs per tonne of CO2 offset. 5 The following data and documents are managed in a FOEN-administered database for each person with an offsetting obligation: a. the quantity of carbon emissions that must be offset; b. the number of attestations not yet used to meet the offsetting obligation; c. the costs per tonne of CO2 offset.
Para. 1 — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). Para. 2 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 3 — Repealed by No I of the O of 25 Nov. 2020, with effect from 1 Jan. 2021 (AS 2020 6081). Para. 4 — Amended by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081). Para. 5 let. c — Inserted by No I of the O of 8 Oct. 2014 (AS 2014 3293). Amended by No I of the O of 29 Sept. 2023, in
Art. 92 Failure to meet an offsetting obligation
1 If an installation operator or person with offsetting obligations does not do so by the deadline, then the FOEN grants an appropriate grace period. 2 If an installation operator or person with offsetting obligations does not do so within the grace period, then the FOEN rules on a penalty in accordance with Article 28 of the CO2Act. 3 The payment deadline is 30 days from the issue of the ruling. If a payment is late, default interest is charged. The FDF shall fix the rate of interest. 4 The deadline for surrendering attestations is 1 June of the following year.
Para. 3 — Amended by No I of the O of 4 May 2022, in force since 1 Jan. 2022 (AS 2022 311). Para. 4 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Section 2 Supply and Blending of Low-Emission, Ren
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2026 (AS 2025 248).
Art. 92a Territorial scope of application
The obligation under Article 28f of the CO2 Act to provide and blend low-emission, renewable and renewable synthetic aviation fuels applies at Geneva and Zurich Airports.
Art. 92b Proof of compliance with blending obligation
A valid guarantee of origin must be provided as proof of compliance with the blending obligation under Article 28f of the CO2 Act by means of the use of low-emission, renewable and renewable synthetic aviation fuels placed on the market in Switzerland.
