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 Calculating CO2 Levy Revenue
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 103a
1 The revenue from the CO2 levy is calculated from the current revenue from the levy minus the remuneration of enforcement (Art. 132) and losses on receivables. 2 Current revenue is defined as gross receipts from the levy minus any levy refunds and the share of the Principality of Liechtenstein in accordance with Article 6 paragraph 2 of the Agreement of 29 January 2010 on the Treaty between the Swiss Confederation and the Principality Liechtenstein on Environmental Levies.
Para. 2 — SR 0.641.751.411
Section 1a Global Financial Assistance for the Lon
Originally: Section 1. Amended by No I of the O of 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753).
Art. 104 Eligibility for global financial assistance
1 Global financial assistance in accordance with Article 34 paragraph 2 of the CO2 Act is granted if: a. the requirements set out in Articles 55–60 of the Energy Ordinance of 1 November 2017 (EnO) are met; b. the measures effectively reduce carbon emissions, including reducing power consumption in the winter period; and c. the measures are implemented in a harmonised manner throughout the cantons. 2 It shall not grant global financial assistance in particular for measures: a. that are implemented in installations whose operators is subject to a reduction obligation under the CO2 Act or that is participating in the ETS; b. that are implemented within the framework of agreements with the Confederation in accordance with Article 4 paragraph 3 of the CO2 Act to achieve the statutory reduction target where no additional emission target is thereby achieved; c. that are already supported elsewhere by the Confederation or a private organisation in the climate sector, if no additional emission
Para. 1 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 1 let. a — SR 730.01 Para. 2 let. a — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335).
Art. 104a Supplementary contribution
The supplementary contribution under Article 34 paragraph 2 letter b of the CO2 Act is based on the effectiveness of the cantonal funding programme and the amount of the cantonal credit. It comprises a minimum amount and an additional amount.
Art. 104a — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 105 Procedure
The procedure is governed by Articles 63, 64 and 67 EnO, whereby: a. the canton applying for global financial assistance must additionally declare its willingness to implement a programme with measures in accordance with Article 104; b. the SFOE forwards the application to the FOEN for information.
SR 730.01
Art. 106 Use of funds
The canton must use at least 80 per cent the funds resulting from the Confederation’s global financial assistance and the loans provided by the canton for the relevant programme for energy and waste heat measures in accordance with Article 50 EnA.
SR 730.0
Art. 107 Payment of global financial assistance
Global financial assistance is paid annually to the cantons.
Art. 108 Implementation costs
1 In return for implementing the measures, the canton is paid a lump sum from the funds available to the cantons for the long-term reduction in carbon emissions from buildings in accordance with Article 34 paragraph 1 of the CO2 Act and paid out in the form of global financial assistance. The lump sum is five per cent of the funding amount allocated by the canton and allowable as the federal share. 2 Out of the same funds, the SFOE is paid a maximum of one million francs per year for programme communication.
Art. 109 Communication
1 The SFOE is responsible for the nationwide communication of the programme to reduce carbon emissions from buildings. It also lays down basic principles to ensure uniform communication across cantons. 2 The cantons shall publicise the funding programme and draw appropriate attention to the fact that part of the funding comes from the proceeds of the CO2 levy.
Art. 110 Reporting
1 Reporting is based on Article 59 EnO. 2 The report must provide adequate information on the emission reductions expected and achieved with the funding programme, in addition to the information in accordance with Article 59 paragraph 3 EnO per project funded and broken down by the individual measures. 3 The SFOE shall forward the report to the FOEN for information purposes.
Para. 1 — SR 730.01
Art. 111 Control
Control of the correct use of the global financial assistance is governed by Article 60 EnO.
SR 730.01
Art. 111a
Repealed
Section 1b Funding for Projects on the Direct Use
Originally: Section 1a. Inserted by No I of the O of 1 Nov. 2017 (AS 2017 6753). Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 112 Eligibility
The following are eligible: a. the following measures conducted in projects on the direct use of geothermal energy to provide heat (Art. 34a para. 1 let. a CO2 Act), that meet the requirements of Annex 12: 1. prospecting, 2. development of geothermal reservoirs; b. projects to develop indirectly exploitable hydrothermal resources to provide heat (Art. 34a para. 1 let. b CO2 Act), that meet the requirements of Annex 12a if the hydrothermal resources have been selected, discovered and characterised in the initial exploratory drilling process and direct use has proven impossible, in particular due to insufficient temperatures.
Art. 112 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 113 Application
1 Applications for financial assistance must be submitted to the SFOE. 2 The application must meet the following requirements: a. for projects for the direct use of geothermal energy: 1. prospecting: the requirements of Annex 12 number 3.1, 2. development: the requirements of Annex 12 numbers 4.1 and 4.2; b. for projects to develop indirectly usable hydrothermal resources: the requirements of Annex 12a numbers 3.1 and 3.2. 2bis Evidence must be included that the applications for the authorisations and licences necessary have been submitted in full to the competent authorities and that project financing has been secured. 3 The SFOE will consult a panel of up to six experts, independent of the project, to examine applications. In addition, the canton concerned may appoint a representative to the expert panel. 4 The panel of experts evaluates the applications and makes a recommendation for the SFOE’s assessment of the project. The cantonal representative has no say in the recommendation t
Art. 113 — Amended by No I of the O of 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753). Para. 1 — Amended 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 248). Para. 2bis — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 5 — The reference was amended on 1 May 2025 in application of Art. 12 para. 2 of the Publications Act of 18 J
Art. 113a Funding amount
The funding amounts are as follows: a. for projects for the direct use of geothermal energy: maximum 60 per cent of the allowable investment costs; allowable costs are those listed in Annex 12 number 2; b. for projects to develop indirectly usable hydrothermal resources: maximum 40 per cent of the allowable investment costs; allowable costs are those listed in Annex 12a number 2;
Art. 113a — Inserted by No I of the O of 1 Nov. 2017 (AS 2017 6753). Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 113b Order of consideration
1 If no funds or insufficient funds are available for a project, the SFOE shall place the project on a waiting list unless it clearly does not meet the eligibility criteria. The SFOE shall inform the applicant accordingly. 2 When funds are again available, the SFOE shall first take into account the projects for the direct use of geothermal energy and then those to exploit hydrothermal resources that can be used indirectly to generate heat. The most advanced projects shall be taken into account. If several projects are equally advanced, the project for which the application was submitted in full earliest will be considered.
Art. 113b — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 113c Reclaiming financial assistance
1 Articles 28–30 of the Subsidies Act of 5 October 1990 (SubA) apply mutatis mutandis to reclaiming financial assistance. Financial assistance can also be reclaimed if the operations of the installation generate profits that subsequently make the financial assistance appear unnecessary. 2 If the project is used for other purposes and a profit is made, the SFOE may demand a pro rata or full repayment of the financial assistance paid out. 3 The SFOE must be informed of any other use or sale regarding: a. the planned type of use; b. ownership and sponsorship; c. profits and their amount.
Art. 113c — Originally: Art. 113b. Inserted by No I of the O of 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753). Para. 1 — SR 616.1
Section 1c Funding of New or Substantially Expande
Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 113d Eligibility
1 New or substantially expanded installations that produce gas by fermenting biomass and processing this to produce biomethane are eligible for funding. 2 New installations are: a. installations erected at a site for the first time and installations that substantially replace an existing installation; b. existing installations retrofitted from electricity generation to biomethane production. 3 A substantial expansion of an installation involves structural measures that result in an increase in gross annual energy production of at least 25 per cent compared to the average of the last three full years of operation prior to the commissioning of the expansion. 4 Biomethane is defined as processed biogas that complies with the gas quality requirements for high-calorific gas in Guideline G18, Gas Quality, issued by the Swiss Gas and Water Association (SVGW) in June 2022. 5 The following installations are not eligible for funding: a. installations that take part in the feed-in remuneration sy
Para. 4 — Guideline G18 can be obtained for a fee from the SVGW at www.svgw.ch > Regelwerk > Shop or by email (info@svgw.ch). Para. 5 let. a — SR 730.0
Art. 113e Application
Funding applications are to be submitted to the SFOE.
Art. 113f Funding amount
1 The amount of funding for new installations is based on the capacity of the processing installation in Nm3 of methane per hour and is calculated proportionately according to production category: a. for the first 100Nm3 methane/hr: CHF 10,000 per Nm3 methane/hr; b. for 101–400 Nm3 methane/hr: CHF 5,000 per Nm3 methane/hr; c. for all others: CHF 2 000 per Nm3 methane/hr. 2 The amount of funding in the case of a substantial expansion is based on the difference between the capacity after the substantial expansion and the original capacity and is calculated proportionately according to production category: a. for the first 100Nm3 methane/hr: CHF 4,000 per Nm3 methane/hr; b. for 101–400 Nm3 methane/hr: CHF 2,000 per Nm3 methane/hr; c. for all others: CHF 800 per Nm3 methane/hr. 3 The funding amount per installation shall be maximum 30 per cent of the actual and allowable costs, with an upper limit of CHF 2.8 million. 4 Water purification installations and installations under Article 113d p
Section 1d Funding for Installations Using Solar T
Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 113g Eligibility
1 Installations using solar thermal energy to generate process heat are eligible for funding if they meet the following criteria: a. They produce heat for: 1. primarily commercial and industrial processes for the manufacture, pro-cessing or refining of products; or 2. the provision of services. b. They have a nominal thermal collector output of at least 20kW. c. They have a device for measuring the actual solar heat yield. d. They use panels that meet the requirements listed in the Kollektorliste 12/2021, Version 01/2025. e. They have a certificate issued by an independent organisation demonstrating that they are correctly integrated into the processes supported; this includes: 1. the hydraulic connection; 2. the consumption profile and the temperature level of production and consumption; 3. the design and integration in a thermal storage system, 4. the stagnation plan; 5. the anticipated annual solar yield; this must be determined using a dynamic simulation programme; and 6. the conce
Para. 1 let. d — Explanations about the ‘Kollektorliste’ can be found at www.kollektorliste.online .
Art. 113h Application
Funding applications are to be submitted to the SFOE.
Art. 113i Funding amount
The funding amount comprises a basic contribution of CHF 2,400 and a contribution of CHF 1,000 per kW of nominal thermal collector output.
Art. 113j Reclaiming financial assistance
1 If the actual solar yield averaged over three years after commissioning is less than 80 per cent of the expected yield under Article 113g paragraph 1 letter e number 5, a proportion of the funding amount shall be reclaimed. 2 In cases of hardship, repayment may be waived in whole or in part.
Art. 113k Monitoring and publication of data
The SFOE may commission scientific monitoring of an installation in receipt of funding and publish the data collected and analysis findings.
Section 2 Funding of Technologies for the Reductio
Art. 114 Guarantee
1 The Confederation guarantees loans for equipment and processes in accordance with Article 35 paragraph 3 of the CO2 Act if: a. there are market opportunities for the equipment and processes; b. the borrower can credibly demonstrate creditworthiness; c. the lender takes the guarantee into account in determining the interest on the loan; and d. none of the criteria under Article 35 paragraph 3 letters a–c are affected to a considerable degree. 2 It only guarantees loans to a borrower based in Switzerland and granted by a bank in accordance with the Federal Act of 8 November 1934 on Banks and Savings Banks (BankA) or by another appropriate lender based in Switzerland. 3 The guarantee may secure all or part of the loan but may not exceed CHF 3 million.
Para. 1 let. d — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 2 — SR 952.0 Para. 2 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 115 Granting of the guarantee
1 On application, the FOEN shall grant the borrower a guarantee if the requirements of Article 114 are met. 2 The application for granting the guarantee must include: a. information about the borrower’s organisational form and financial structure; b. technical documentation of the project, including a description of the equipment and processes and planned development and marketing; c. a description of the project’s business model; d. information regarding the extent to which the equipment and processes meet the requirements of Article 114. 3 The FOEN may request additional information if it is required for assessing the application. 4 It may require collateral to secure the guarantee in well-founded cases.
Para. 4 — Inserted by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293).
Art. 116 Notification obligation and reporting
1 A borrower who has received a loan guarantee must inform the FOEN without delay during the duration of the guarantee about: a. changes that could have an effect on the guarantee; b. changes in contact information. 2 It must submit a report every quarter to the FOEN on: a. the status of the guaranteed loan; b. the course of business and its expected development; and c. the liquidity and financial structure. 3 It provides the business report, balance sheet and statement of financial performance to the FOEN annually. These must be submitted no later than three months following their completion.
Para. 2 — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Para. 2 let. b — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Para. 2 let. c — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Para. 3 — Inserted by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293).
Art. 117 Implementation
1 DETEC appoints a steering committee to administer the technology fund and by means of an administrative contract, a guarantees committee and an administrative office. It determines the principles for awarding guarantees and for the organisation. 2 The steering committee has strategic leadership over the technology fund. 3 The guarantees committee assesses at the request of the administrative office the guarantee requests addressed to the FOEN. 4 The administrative office operates the technology fund. It is responsible in particular for the assessment of guarantee requests, administration of the guarantees and the processing of guarantee cases as well as auditing reporting under Article 116. It submits a report on the technology fund’s activities and financial situation to the steering committee. 5 The administrative office invoices guarantee holders for fees for the evaluation of guarantee requests and carrying out controls on guarantee holders for the term of the guarantee. The fee
Art. 117 — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Para. 5 — SR 814.014 Para. 5 — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335).
Art. 118 Financing
1 The resources for the technology funds are provided in the budget. 2 The Federal Assembly decides on the funding commitments for granting the guarantees. 3 The sum of the guarantees may never exceed 750 million francs.
Para. 3 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Section 3 Distribution to the Public
Art. 119 Portion of the revenue for the public
1 The portion of the levy revenue for the public includes the portion for the public of: a. the revenue from the CO2 levy not refunded two years prior to the collection year because the conditions under Article 32b of the CO2 Act were not met; b. the collection year’s estimated annual revenue from the CO2 levy in accordance with Article 36 paragraph 1 letter b of the CO2 Act minus the difference to the portion estimated two years before the collection year; c. the funds that, two years prior to the collection year, exceeded CHF 150 million in accordance with Article 33a paragraph 2 of the CO2 Act; and d. the funds that, up to the end of the second year before the collection year, were not used for the purposes stated in Article 33a paragraph 3 of the CO2 Act. 2 The funds under paragraph 1 letter d shall be added to the portion of the revenue for the public every five years.
Art. 119 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 120 Distribution
1 The portion of the revenue for the public is distributed by insurers in each collection year on behalf of, and under the supervision of, the FOEN. 2 The following are deemed insurers: a. providers of mandatory health insurance under the Federal Act of 18 March 1994 on Health Insurance (HInsA); b. providers of military insurance under the Federal Act of 19 June 1992 on Military Insurance (MilIA). 3 Insurers distribute the portion of the revenue to the public in even payments to all persons who in the collection year: a. are subject to an insurance obligation under the HInsA or under Article 2 paragraph 1 or 2 MilIA; and b. are domiciled or habitually resident in Switzerland. 4 Distributions to persons who are only intermittently insured by an insurer during the collection year are made in proportion to the duration of their stay. 5 The insurers settle the amounts by deducting the distributions from the premiums due in the collection year.
Para. 1 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248). Para. 2 let. a — SR 832.10 Para. 2 let. b — SR 833.1
Art. 121 Payouts to the insurers
1 The portion of the revenue for the public is proportionately paid out to insurers by 30 June of the collection year. 2 The amount for each insurer is calculated according to the number of persons it has insured who meet the requirements of Article 120 paragraph 3 as of 1 January of the collection year. 3 The difference between the amounts paid out and the sum of the actual distributed amounts is balanced in each subsequent year.
Art. 122 Organisation
1 Each insurer shall notify the Federal Office of Public Health (FOPH) by 20 March of the collection year regarding: a. the number of persons it has insured who, as of 1 January of the collection year, meet the requirements of Article 120 paragraph 3; b. the sum actually distributed in the previous year. 2 Insurers shall inform the insured persons regarding the amounts to be distributed when they inform them of new premiums for the collection year. In addition they must provide the insured persons with a factsheet prepared by the FOEN on the redistribution procedure.
Para. 2 — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311).
Art. 123 Insurers’ remuneration
To cover the expense of implementing this Ordinance and the Ordinance of 12 November 1997 on the Incentive Tax on Volatile Organic Compounds, insurers shall receive 30 cents per insured person who, as of 1 January of the collection year, meets the requirements of Article 120 paragraph 3.
SR 814.018
Section 4 Distribution to the Private Sector
Art. 124 Portion of the revenue for the business community
1 The portion of the levy revenue for the business community includes the portion for the business community of: a. the revenue from the CO2 levy not refunded two years prior to the collection year because the conditions under Article 32b of the CO2 Act were not met; b. the collection year’s estimated annual revenue from the CO2 levy in accordance with Article 36 paragraph 1 letter b of the CO2 Act minus the difference to the portion estimated two years before the collection year; c. the funds that, two years prior to the collection year, exceeded CHF 150 million in accordance with Article 33a paragraph 2 of the CO2 Act; and d. the funds that, up to the end of the second year before the collection year, were not used for the purposes stated in Article 33a paragraph 3 of the CO2 Act. 2 The funds under paragraph 1 letter d shall be added to the portion of the revenue for the business community every five years.
Art. 124 — Amended by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 124a Exclusion from distribution of revenue share
1 Operators with a reduction obligation who use the same OASI accounting number for installations at different sites are excluded from the distribution of the business community’s revenue share only to the amount of the wages of the persons employed at sites for which they are exempt from the CO2 levy (partial exclusion). 2 In order to receive the share of revenue to which it is entitled, an operator with partial exclusion must report the relevant wage sums to the OASI compensation office by 15 April of the collection year. 3 Operators whose reduction obligation ends prematurely are entitled to the business community’s revenue share from the following year onwards. This revenue is distributed by the FOEN. The funds used for this purpose may come from the CO2 levy revenue of another year. 4 Operators pursuant to paragraph 3 must report the following to the FOEN within three months of being requested to do so: a. the total wage bill pertinent to distribution; b. account details; c. name
Art. 124a — Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 125 Distribution
1 The portion of the revenue for the business community is distributed to employers in accordance with the directives of the Federal Social Insurance Office by the OASI compensation offices (compensation offices) in each collection year on behalf of and under the supervision of the FOEN and with the involvement of the Central Compensation Office. 2 The compensation offices shall distribute the portion of the revenue for the business community by 30 September of the collection year. If justified, the FOEN may extend these deadlines on application. 3 They distribute the portion of the revenue for the business community in proportion to the employees’ qualifying salary for OASI two years before the collection year. Salaries subsequently corrected following employer reviews are not taken into account. 4 The compensation offices distribute the portion of the revenue for the business community by offsetting them against employers’ contributions due in the collection year or by a pay-out to e
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 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753). Para. 4 — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Para. 5 — Inserted by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311).
Art. 126 Organisation
1 The FOEN shall notify the compensation offices annually of the distribution factor. 2 The compensation offices shall inform employers who are eligible to make a claim about the distribution factor and the paid-out sums annually.
Art. 127 Remuneration of the compensation offices
1 The FOEN determines the remuneration of the compensation offices in consultation with the Federal Social Insurance Office. 2 The remuneration is based on a cost code, taking into account the number of employers with which the compensation offices concerned are required to settle.
