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.
Art. 130 Implementation authorities
1 The FOEN shall implement this Ordinance. Paragraphs 2–9 and Annex 14 number 2.1 remain reserved. 2 The SFOE shall implement the provisions relating to the reduction of carbon emissions from passenger cars, vans and light articulated vehicles. In this it is supported by FEDRO. 3 The FOCBS shall implement the provisions relating to the CO2 levy. 4 The FOEN shall implement: a. in consultation with the SFOE: the provisions on attestations for domestic emission reductions and increasing the carbon sink capacity and on the promotion of technologies for the reduction of greenhouse gas emissions; b. in consultation with the SFOE, the State Secretariat for Economic Affairs and the Federal Department of Foreign Affairs: the provisions on the attestations for emission reductions and increasing the carbon sink capacity outside Switzerland. 4bis The SFOE shall implement the provisions on global financial assistance with the long-term reduction of carbon emissions from buildings, on assistance wit
Para. 1 — Amended by No I of the O of 2 April 2025, in force since 1 May 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 let. b — Amended by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 4bis — Inserted by No I of the O of 8 Oct. 2014 (AS 2014 3293). Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 7 — Inserted by No I of the O of 13 Nov. 2019 (AS 2019
Art. 130a Information and documentation systems
1 The following procedures shall be conducted electronically via the FOEN’s information and documentation systems: a. procedures for issuing attestations for emission reductions or increases in the carbon sink capacity (Art. 5–11); b. procedures for participating in the ETS (Arts 40–46f and Arts 50–54); c. procedures for the reduction obligation (Arts 66–79); d. procedures for the granting of financial assistance for measures to prevent damage and for measures to decarbonise installations (Arts 127h–127p). 2 If the information and documentation systems in individual areas are not yet set up to conduct electronic procedures, submissions must be made by post. 3 In derogation from paragraph 1, the FOEN may issue orders by post.
Art. 130a — Inserted by No I of the O of 4 May 2022, in force since 1 June 2022 (AS 2022 311). Para. 1 let. d — Inserted by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788).
Art. 131 Greenhouse gas inventory
1 The FOEN maintains the greenhouse gas inventory. 2 Based on the greenhouse gas inventory, it calculates whether the reduction target under Article 3 of the CO2 Act has been met. The emission allowances surrendered by installation operators participating in the ETS from the European Union are taken into account if: a. the emissions of these installations as recorded in the Swiss ETS are higher than the total quantity of Swiss emission allowances for installations in the Swiss ETS; and b. the total emissions of Switzerland exceed the reduction target under Article 3 paragraph 1 of the CO2 Act. 3 These emission allowances are taken into account in the domestic target to the extent of the additional emissions caused in accordance with paragraph 2 after deducting the emission-reduction certificates surrendered. The FOEN discloses this in the reporting on target achievement. 4 The total quantity of Swiss emission allowances is calculated as the sum of the available quantity of emission all
Para. 2 let. b — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). Para. 3 — Inserted by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). Para. 4 — Inserted by No I of the O of 13 Nov. 2019 (AS 2019 4335). Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248). Para. 5 — Inserted by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 132 Remuneration for enforcement
1 Remuneration for the costs of enforcement by the Federal Administration shall be maximum CHF 23.4 million and shall be paid from the revenue from the CO2 levy. 2 The FOEN shall determine the costs of enforcement each year for the purposes of remuneration.
Art. 132 — Amended by No I of the O of 2 April 2025, in force since 1 May 2025 (AS 2025 248).
Art. 133 Controls and disclosure obligations
1 Implementation authorities may at any time carry out controls without prior notification, particularly of ETS participants, installation operators with reduction obligations, CHP plant operators, companies and persons obliged to pay the CO2 levy and persons that have applied for a refund of the CO2 levy. 2 The implementation authorities must on request: a. be given all information required for implementation of this Ordinance; b. be provided with all books, business papers, electronic data and documents required for implementation of this Ordinance.
Para. 1 — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335).
Art. 134 Data processing
1 The data collected for implementation of this Ordinance, including personal data, shall be made available to the implementation authorities concerned if required for implementation. In particular: a. the FOCBS shall provide FEDRO and the SFOE with the import data required to implement Chapter 3 of this Ordinance, and FEDRO shall provide the SFOE with the data additionally required to implement Chapter 3; b. the FOEN shall provide the SFOE, the Federal Department of Foreign Affairs and the State Secretariat for Economic Affairs with the data required to assess: 1. project outlines (Art. 6 para. 4) and applications for issuing attestations (Art. 7), 2. applications to determine a reduction obligation, and 3. monitoring reports (Arts 9 and 91); c. the FOCBS shall provide the FOEN with the data required to assess: 1. the fulfilment of an offsetting obligation for motor fuels, 2. monitoring reports (Arts 9, 52, 72 and 91), and 3. applications for issuing attestations (Arts 7, 12 and 12a);
Para. 1 — Amended by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788). Para. 1 let. a — Amended by No I of the O of 29 Sept. 2023, in force since 1 Jan. 2024 (AS 2023 581). 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 — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Para. 1 let. tab — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335).
Art. 134a Coordination with the European Union
The FOEN shall support the European Commission in accordance with Article 11 of the ETS Agreement. In particular it shall transmit to it the information required for this purpose.
Art. 134a — Inserted by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). SR 0.814.011.268
Art. 135 Amendments to the Annexes
DETEC shall amend: a. Annex 2: in accordance with the criteria of Article 6 paragraph 2 of the CO2 Act; b. Annex 3: in accordance with technical and economic development; bbis. Annex 3a: in accordance with technical and economic development; bter. Annex 3b: in accordance with technical and economic development; c. Annex 4a number 2: for determining each year the average unladen weight of passenger cars, vans and light articulated vehicles registered for the first time in the previous calendar year; cbis. Annex 5: for determining each year the amounts in accordance with Article 13 paragraph 1 of the CO2 Act; cter. Annex 6: if the installation categories change based on comparable international regulations; d. … dbis. Annex 9 number 1: if Implementing Regulation (EU) 2021/447 is amended or replaced; dter. Annex 9 number 3: if Delegated Decision 2019/708/EU or Regulation (EU) 2023/956 is amended or replaced; e. Annex 11: corresponding to increases in the rate of the levy (Art. 94 para. 1)
let. bbis — Inserted by No I of the O of 21 Sept. 2018, in force since 1 Nov. 2018 (AS 2018 3477). let. bter — Inserted by No I of the O of 21 Sept. 2018, in force since 1 Nov. 2018 (AS 2018 3477). let. c — Amended by No I of the O of 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753). let. cbis — Inserted by No I of the O of 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753). let. cter — Inserted by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). let. d — Repea
Art. 135a Approval of decisions of minor importance
DETEC may approve technical and administrative decisions of minor importance of the ETS Agreement’s Joint Committee.
Art. 135a — Inserted by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). SR 0.814.011.268
