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 General Provisions
Art. 93 Materials subject to the levy
The production, extraction and import of the following are subject to the CO2 levy: a. coal; b. other thermal fuels listed in Article 2 letter a of the CO2 Act insofar as they are subject to a mineral oil tax under the Mineral Oil Tax Act of 21 June 1996.
let. b — The reference was amended on 1 Jan. 2025 in application of Art. 12 para. 2 of the Publications Act of 18 June 2004 (SR 170.512). let. b — SR 641.61
Art. 94 Rate of the levy
1 The levy shall be increased as follows: a. from 1 January 2014: to 60 francs per tonne of CO2, if the carbon emissions from thermal fuels in 2012 exceed 79 per cent of 1990 emissions; b. from 1 January 2016: 1. to 72 francs per tonne of CO2 if the carbon emissions from thermal fuels in 2014 exceed 76 per cent of 1990 emissions, 2. to 84 francs per tonne of CO2 if the carbon emissions from thermal fuels in 2014 exceed 78 per cent of 1990 emissions; c. from 1 January 2018: 1. to 96 francs per tonne of CO2 if the carbon emissions from thermal fuels in 2016 exceed 73 per cent of 1990 emissions, 2. to 120 francs per tonne of CO2 if the carbon emissions from thermal fuels in 2016 exceed 76 per cent of 1990 emissions; d. from 1 January 2022: to 120 francs per tonne of CO2 if the carbon emissions from thermal fuels in 2020 exceed 67 per cent of the 1990 emissions. 2 The CO2 levy is imposed in accordance with the tariffs listed in Annex 11.
Para. 1 let. d — Inserted by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081).
Art. 95 Declaration of payment of the levy
Any installation operator or person that trades in thermal fuels in accordance with Article 93 must declare the quantity of thermal fuels on which the CO2 levy is paid and the applicable rate of the levy on invoices submitted to buyers.
Art. 95 — Amended by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081).
Section 2 Refund of the CO2 Levy
Art. 96 Right to a refund
1 The following installation operators and persons may apply for a refund of the CO2 levy: a. those exempt from the CO2 levy; b. those that operate CHP plants, which neither participate in the ETS nor are subject to a reduction obligation (Art. 32a para. 1 CO2 Act); or c. those that have paid a levy on thermal fuels that were not used as a source of energy (Art. 32c CO2 Act). 2 The following are exempt from the CO2 levy: a. installation operators participating in the ETS (Art. 17 CO2 Act); b. repealed c. installation operators with reduction obligations (Arts 31 and 31a CO2 Act).
Para. 1 — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). Para. 1 let. c — Amended by No I of the O of 1 Nov. 2017, in force since 1 Jan.2018 (AS 2017 6753). Para. 2 let. c — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335).
Art. 96a
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. 96b Refund for operators of fossil-thermal power plants
1 On request, an operator of fossil-thermal power plants shall be refunded the difference between the CO2 levy paid on thermal fuels used during the application period and the minimum price in accordance with Article 17 of the CO2 Act. 1bis In order to provide evidence of the quantity of fuel consumed, the operator must keep records of the receipt, dispatch consumption and stock levels of the fuels. 2 Fossil-thermal power plants are installations that produce either solely electricity or also heat simultaneously from fossil energy sources: a. that are participating in the ETS for the first time after the amendment of 13 November 2019 comes into force; b. that have a total output of at least one MW and an overall efficiency of less than 80 per cent; c. that sell electricity to third parties; d. that are operated at a location for at least two years or for more than 50 hours per year; e. that are not used exclusively for the research, development and testing of new products and processes
Art. 96b — Inserted 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 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788). Para. 1bis — Inserted by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788). Para. 2 let. f — SR 814.600 Para. 3 — Amended by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788). Para. 4 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 2
Art. 97 Application for refund
1 An application for a refund must be submitted to the FOCBS in the form that the latter prescribes. 2 It must include the type and quantity of acquired thermal fuels. 3 The FOCBS may demand further evidence if required to determine the refund. In particular, the invoices for the CO2 levy paid must be produced if it so requests.
Art. 97 — 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 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 2 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 3 — The name of the administrative unit was amended in accordance with Art. 20 para. 2 of the Publications Ordinance of 7 Oct. 2015(SR 170.512.1) with effect from 1 Jan. 2022 (AS 2021 589). This amendment has be
Art. 98 Periodicity of the refund
1 An application for a refund may cover a period of 1 to 12 months. 2 It must be submitted within six months of the end of the fiscal year in which the thermal fuel subject to the CO2 levy is purchased. 3 The right to a refund is forfeited if the application is not submitted by the deadline.
Art. 98 — 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 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 2 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 98a Refund for CHP plant operators that are neither participating in the ETS nor are subject to a reduction obligation
1 On request, an installation operator that is neither a participant in the ETS nor subject to a reduction obligation and which operates CHP plants in accordance with Article 32a paragraph 1 of the CO2 Act shall be refunded 60 per cent of the CO2 levy on the fuels used for electricity production for each CHP plant which has a rated thermal input of at least 0.5MW and no more than 20MW. 2 The CHP plant operator is entitled to a refund of the remaining 40 per cent of the CO2 levy on the fuels used to produce electricity if: a. it allocates this amount to the measures set out in Article 32b paragraph 2 of the CO2 Act; b. the measure effectively serves to increase energy efficiency; c. it does not implement the measures in a plant whose operator is subject to a reduction obligation or is participating in the ETS; d. it does not claim the effect of the measures elsewhere; and e. it implements the measures within three subsequent years. 3 The FOEN may, on request, extend the period referred
Art. 98a — Inserted by No I of the O of 1 Nov. 2017 (AS 2017 6753). Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335).
Art. 98b Application for a refund for CHP plant operators that are neither participating in the ETS nor subject to a reduction obligation
1 A CHP plant operator that neither participates in the ETS nor is subject to a reduction obligation must submit the application for a refund to the FOEN by 30 June. It must submit the following information in particular: a. the quantity of taxed fuels used for electricity production, calculated on the basis of the annual quantity of electricity shown on the guarantee of origin and of the calorific value of the energy source used; b. the guarantee of origin in accordance with Article 9 paragraph 1 EnA; c. information on the rated thermal input; d. the monitoring report; e. information on the annual development of the carbon emissions resulting from the measured production of electricity; f. confirmation from the local canton that the emission threshold values in accordance with the Ordinance on Air Pollution Control of 16 December 1985 have been complied with; g. information on planned measures; h. and i. … j. confirmation that thermal fuels on which the levy was paid were used to oper
Art. 98b — Inserted by No I of the O of 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753). Art. 98b — 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 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 1 let. b — SR 730.0 Para. 1 let. f — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 1 let. f — SR 814.318.142.1 Para. 1 let. hi — Repealed by No I of the O of 25 Nov
Art. 98 cPeriodicity of refunds for CHP plant operators that are neither participating in the ETS nor subject to a reduction obligation
1 Applications for a refund in accordance with Article 98b shall be submitted for a period of 12 months and apply to fuels consumed in the previous year or in the fiscal year that ended in the previous year. 2 The refund is made by the FOCBS and covers 100 per cent of the CO2 levy on the fuels used to produce electricity. 3 A claim for refund is forfeited if: a. confirmation from the FOEN is not obtained by the deadline; or b. the application for payment of the refund is not submitted to the FOCBS in due time.
Art. 98c — Inserted by No I of the O of 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753). Art. 98c — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). Para. 3 let. b — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 98d Non-compliance with the investment obligation for operators of CHP plants that neither participate in the ETS nor are subject to a reduction obligation
1 If an operator of CHP plants who neither participates in the ETS nor is subject to a reduction obligation fails to comply with the investment obligation under Article 32b paragraph 2 of the CO2 Act, the FOEN shall order repayment of 40 per cent of the refund received. 2 The repaid amounts shall be considered revenue from the CO2 levy.
Art. 98d — Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 99 Refund for fuels not used as a source of energy
1 Any person who has paid a levy on thermal fuels that were not used as a source of energy and wants to apply for a refund must prove the quantity that was not used as a source of energy. To this end, records (consumption control) must be maintained for the input, output and consumption of the thermal fuels as well as for warehouse stocks. 1bis The FOCBS may the refund the levy for thermal fuels not used as a source of energy based on the purchased quantity, provided the applicant’s operating conditions leave no doubt that the use was not related to energy production and the applicant provides the FOCBS with binding confirmation that using the thermal fuels was not related to energy production. 2 The refund application must be submitted to the FOCBS in the prescribed form. 3 It must contain information about: a. the form of use not related to energy production; b. the quantity and type of thermal fuels that were not used as a source of energy; c. … 4 The FOCBS may request additional ev
Para. 1bis — Inserted by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081). Para. 3 let. c — Repealed by No I of the O of 2 April 2025, with effect from 1 Jan. 2025 (AS 2025 248). Para. 4 — Amended by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081).
Art. 100 Periodicity of the refund for fuels not used as a source of energy
1 A refund application may cover a period from 1 to 12 months. 2 It must be submitted within six months of the end of the fiscal year in which the fuel was used or purchased. 3 A claim for refund is forfeited if the application is not submitted in due time.
Para. 2 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 3 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 101 Document retention
All documents relevant to the refund are to be retained for five years and submitted to the FOCBS if requested.
Art. 102 Minimum refund amount
Amounts of less than 100 francs per request will not be refunded.
Art. 102 — Amended by No I of the O of 24 Nov. 2021, in force since 1 Jan. 2022 (AS 2021 859).
Art. 103 Refund deferral
If an installation operator or person referred to in Article 96 violates the obligation to cooperate under this Ordinance, then the FOCBS may, in agreement with the FOEN, defer refund of the CO2 levy.
