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 Repeal and Amendment of Current Legislat
Art. 136 Repeal of current legislation
The following Ordinances are repealed: 1. CO2 Crediting Ordinance of 22 June 2005; 2. CO2 Ordinance of 8 June 2007; 3. DETEC Ordinance of 27 September 2007 on the National Emissions Trading Registry; 4. CO2 Offsetting Ordinance of 24 November 2010; 5. Ordinance of 16 December 2011 on the Reduction of Carbon Emissions from Passenger Cars.
let. 1 — [AS 2005 3581; 2007 2915 Art. 33; 2012 1195] let. 2 — [AS 2007 2915; 2009 5945; 2010 953 2167; 2011 17 Art. 6, 1945, 3331 Annex 3 No 15; 2012 355 Art. 29] let. 3 — [AS 2007 4531; 2011 6205] let. 4 — [AS 2011 17] let. 5 — [AS 2012 355, 1817]
Art. 137 Amendment of current legislation
…
The amendments may be consulted under AS 2012 7005.
Section 2 Transitional Provisions
Art. 138 Conversion of unused emission allowances
1 Emission allowances that have not been used in the years 2008–2012 shall be converted on 30 June 2014: a. for installation operators participating in the ETS: into emission allowances in accordance with this Ordinance; b. for installation operators with reduction obligations: into credits to compensate a failure to meet their emissions target or measures target; c. for remaining installation operators and persons: into attestations for domestic emission reductions. 2 Installation operators with reduction obligations may apply at any time to have their credits converted into attestations in accordance with paragraph 1 letter b.
Art. 138 — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335).
Art. 139 Carry-over of unused emission-reduction certificates from the 2008–2012 period
1 Installation operators participating in the ETS or installation operators with reduction obligations may apply to the FOEN to carry over a maximum of as many unused emission-reduction certificates from the 2008–2012 period into the 2013–2020 period as it is anticipated they will be permitted to surrender to meet their obligations under this Ordinance. 2 Only emission reduction certificates that comply with the requirements of Article 4 may be carried over. 3 The FOEN determines the total amount that may be carried over on the basis of Switzerland’s international commitments. 4 Installation operators participating in the ETS and installation operators with reduction obligations are given priority in carry-over approvals. 5 Emission-reduction certificates that have not been carried over can be surrendered towards meeting commitments under this Ordinance by 30 April 2015 if they comply with the requirements of Article 4. 6 Emission-reduction certificates that have not been carried over
Art. 139 — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Para. 1 — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). Para. 4 — Amended by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335). Para. 5 — Amended by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293). Para. 6 — Inserted by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293).
Art. 140 Attestations for domestic emission-reduction projects
1 Current legislation applies to projects that the FOEN has assessed as appropriate domestic offsetting projects before 1 January 2013. 2 Emission reductions achieved from projects in accordance with paragraph 1 before 1 January 2013 and confirmed by the FOEN are eligible for application by 31 December 2014 for attestations for emission reductions under this Ordinance.
Art. 141 Calculation of carbon emissions from passenger cars
To calculate determining carbon emissions from large importers, passenger cars with carbon emissions of less than 50g CO2/km will be considered as follows: a. 2013: 3.5 times; b. 2014: 2.5 times; c. 2015: 1.5 times.
Art. 142 Participation in the ETS
1 Installation operators participating in the ETS that are engaged in the activities listed in Annex 6 when this Ordinance comes into force must register with the FOEN by 28 February 2013, and submit a monitoring plan to the FOEN for approval in accordance with Article 51 by 31 May 2013. 2 Installation operators that are engaged in the activities listed in Annex 7 when this Ordinance comes into force must submit an application to participate in the ETS by 1 June 2013 and submit a monitoring plan to the FOEN for approval in accordance with Article 51 by 1 September 2013. 3 Installation operators participating in the ETS that wish to be exempted from the obligation to participate in the ETS starting in 2013 must submit an application to do so by 1 June 2013.
Art. 142a Deadline for giving notice of a registered office or domicile for personal accounts
Holders of personal accounts with a registered office or domicile outside of Switzerland or the EEA must designate a registered office or domicile in Switzerland or in the EEA within 12 months of the amendment of 13 November 2019 coming into force. After this deadline has expired, the FOEN may close the accounts concerned in accordance with Article 64.
Art. 142a — Inserted by No I of the O of 13 Nov. 2019, in force since 1 Jan. 2020 (AS 2019 4335).
Art. 143
Repealed by No I of the O of 8 Oct. 2014, with effect from 1 Dec. 2014 (AS 2014 3293).
Art. 144 Commitment to reduce greenhouse gas emissions
1 Installation operators with commitments to reduce greenhouse gas emissions in accordance with Article 66 that wish to apply for a refund of the CO2 levy for 2013 must submit an application for a determination of their reduction obligation by 1 June 2013. In the application, they must provide information regarding their greenhouse gas emissions in 2010 and 2011. 2 To assess whether the commitment has been met and to assess penalties for a possible failure to meet the commitment in the 2008–2012 period, the previous legislation applies.
Art. 145
Repealed by No I of the O of 13 Nov. 2019, with effect from 1 Jan. 2020 (AS 2019 4335).
Art. 146 Refund of the CO2s levy
1 The FOCBS may, when requested, provisionally refund the CO2 levy if the installation operator: a. was subject to a reduction obligation in the years 2008–2012; and b. has reported to the FOEN its obligation to participate in the ETS from 2013, or submitted an application for determination of its reduction obligation or its participation in the ETS from 2013. 2 If an installation operator fails to fulfil the requirements for participation in the ETS or if its application for a determination of its reduction obligation is rejected, then it must fully repay the refunded amounts with interest.
Section 2a Transitional Provisions to the Amendmen
Inserted by No I of the O of 8 Oct. 2014, in force since 1 Dec. 2014 (AS 2014 3293).
Art. 146a Attestations for domestic emission reductions
The FOEN must transfer attestations for domestic emission reductions that have been issued within the FOEN-administered database to the Emissions Trading Registry no later than 30 June 2015.
Art. 146b Emission-reduction certificates that can no longer be entered into the Emissions Trading Registry
1 Emission-reduction certificates under Article 60 paragraph 3 that are entered into the Emissions Trading Registry before the amendment of 8 October 2014 comes into force must no later than 30 April 2015: a. be transferred into the emissions trading registry of another contractual party under Annex B of the Kyoto Protocol; or b. be voluntarily cancelled under the rules of the Kyoto Protocol. 2 Emission-reduction certificates under Article 60 paragraph 3 that expire before 30 April 2015 may be replaced with the corresponding number of emission-reduction certificates that may be counted in accordance with Article 4 under the rules of the Kyoto Protocol. 3 Expired emission-reduction certificates will be cancelled.
Para. 1 let. a — SR 0.814.011
Section 2b Transitional Provisions
Inserted by No I of the O of 22 June 2016, in force since 1Aug. 2016 (AS 2016 2473). Amended by No I of the O of 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753).
Art. 146c
1 In the case of programme agreements under Article 34 paragraph 1 letter a of the CO2 Act that are entered into before the Amendment of 22 June 2016 comes into force, Articles 104–110, 112 and 113 apply in their previous wording, together with Article 111a; Article 111 does not apply. 2 Unused funds from programme agreements entered into before the Amendment of 22 June 2016 comes into force shall be returned by the canton to the Confederation within three years at the latest of the expiry of the programme agreement.
Art. 146d
The provisions of Chapter 3, insofar as they concern vans and light articulated vehicles, apply from the reference year 2020.
Art. 146d — Inserted by No I of the O of 1 Nov. 2017, in force since 1 Jan. 2018 (AS 2017 6753).
Art. 146e
When Article 37 is applied for the first time, the final accounts shall also include the funds from the penalties imposed under the Article 13 of the CO2 Act up to the date on which this Ordinance comes into force.
Art. 146e — Inserted by No I of the O of 1 Nov. 2017, in force since 1 Dec. 2017 (AS 2017 6753).
Section 2c Transitional Provisions to the Amendmen
Inserted by No I of the O of 25 Nov. 2020, in force since 1 Jan. 2021 (AS 2020 6081).
Art. 146f Credits
Installation operators with a reduction obligation may in derogation from Article 138 paragraph 2 request by 31 December 2022 that their credits may be converted into attestations in compensation for any failure to achieve their emissions or measures target.
Art. 146g Participation in the ETS on 1 January 2021
1 Installation operators that are carrying on an activity under Annex 6 on the date that the Amendment of 25 November 2020 comes into force must give notice of this to the FOEN by 28 February 2021. 2 If notification under paragraph 1 arrives late, the installation operators shall only be allocated emission allowances free of charge for 2021 from the portion in accordance with Article 45 paragraph 2. If this portion is not sufficient to satisfy claims in full, the operator concerned shall be treated in the same way as installation operators under Article 45 paragraph 4 letter d for the allocation of emission allowances. In derogation from Article 45 paragraph 5, the date of notification applies for the allocation. 3 Installation operators that already participated in the ETS in 2020 and at the time the Amendment of 25 November 2020 comes into force no longer meet the requirements for participation in the ETS under Article 40 paragraph 1 or 42 paragraph 1 may on application continue to p
Art. 146h Provisional refund of the CO2 levy
1 The FOCBS may provisionally refund the CO2 levy to the following installation operators on application: a. installation operators that have given notice of their obligation to participate in the ETS in accordance with Article 146g paragraph 1 or that have submitted an application to participate in the ETS in accordance with Article 146g paragraph 4; b. installation operators with a reduction obligation that have submitted an application to extend their reduction obligation under Article 31 paragraph 1bis of the CO2 Act. 2 The following operators must repay provisionally refunded amounts, including interest: a. operators under paragraph 1 letter a: if they withdraw their application to participate in the ETS or if their application is rejected; b. operators under paragraph 1 letter b: if their reduction obligation does not materialise.
Art. 146i Emissions and measures target when extending the reduction obligation under Article 31 paragraph 1bis of the CO2 Act
1 The emissions target in a reduction obligation that is extended under Article 31 paragraph 1bis of the CO2 Act until the end of 2021 shall include the total volume of greenhouse gases that the operator is permitted to emit until the end of 2021. 2 The reduction pathway under Article 67 paragraphs 2 and 3 shall be continued on a linear basis for one year in the event of an extension of the reduction obligation and is based on the years 2019 and 2020. If the emissions target under Article 73 paragraph 1 letter a has been adjusted in the 2018–2020 period, it is based on the years 2016 and 2017. If the target is adjusted under Article 73 paragraph 1 letter b in 2020, it is based on the years 2018 and 2019. 3 The simplified determination of the reduction pathway under Article 67 paragraphs 4 and 5 amounts to 1.875 per cent in the event of an extension of the reduction obligation. Additional reductions in the 2008–2012 period are not taken into account. 4 The measures target of a reduction
Art. 146j Attestations and adjustment of the emissions and measures target in 2020
1 Installation operators that had no right to attestations under Article 12 in 2019 and the fell below the reduction pathway in 2020 by more than 30 per cent shall not receive any attestations under Article 12 for 2020. The foregoing does not apply to cases in which the operator proves that failure to maintain the reduction pathway was due to implementing measures to reduce greenhouse gas emissions. 2 The FOEN shall adjust the emissions target under Article 67 and the measures target under Article 68 for 2020 in the event of the operator failing to maintain the reduction pathway only as a result of the procurement of heating or cooling from a third party or of the closure of an installation.
Section 2d Transitional Provisions to the Amendmen
Inserted by No I of the O of 24 Nov. 2021, in force since 1 Jan. 2022 (AS 2021 859).
Art. 146k
The FOEN may postpone the deadline under Article 55 paragraph 3 for the surrender of 2021 emission allowances to a date after 30 April 2022 if the calculation of the quantity of emission allowances to be allocated free of charge is delayed.
Section 2e Transitional Provisions to the Amendmen
Inserted by No I of the O of 4 May 2022, in force since 1 Jan. 2022, Art. 146m since 1 June 2022 (AS 2022 311).
Art. 146l Counting emission reductions for projects outside Switzerland up to 2021
Emission reductions achieved outside Switzerland up to 2021 may be counted if: a. they are attested to by an emission-reduction certificate under the United Nations Framework Convention on Climate Change (UNFCCC) of 9 May 1992; and b. Annex 2 does not preclude their being counted.
let. a — SR 0.814.01
Art. 146m Start of implementation for projects and programmes outside Switzerland or to increase the carbon sink capacity in Switzerland
In derogation from Article 5 paragraph 1 letter d, attestations shall be issued for projects and programmes if: a. they are implemented in a partner state before 1 January 2022 based on a contractual agreement between the Swiss Confederation and the Climate Cent Foundation; b. after 1 January 2022, they are: 1. implemented outside Switzerland or increase the carbon sink capacity in Switzerland, and 2. the applicant files the application in accordance with Article 7 by 30 September 2022.
Art. 146n Provisional refund of the 2022 CO2 levy
1 The FOCBS may provisionally refund the CO2 levy to installation operators with a reduction obligation that have submitted an application in accordance with Article 31 paragraph 1ter of the CO2 Act for an extension of the reduction obligation. 2 The operators must repay provisionally refunded amounts, including interest, if they do not meet their reduction obligation.
Art. 146o Emissions and measures target in the event of an extension of the reduction obligation in accordance with Article 31 paragraph 1ter of the CO2 Act
1 The emissions target for a reduction obligation that has been extended to the end of 2024 includes the total volume of greenhouse gases that the operator may emit by the end of 2024. 2 The reduction pathway in accordance with Article 67 shall be continued until 2024 in the event of an extension of the reduction obligation. The starting point is the interim target for 2021. The annual reduction amounts to 2 per cent. 3 The measures target for a reduction obligation that is extended to the end of 2024 shall include the total volume reduction of greenhouse gases that the operator must achieve by the end of 2024 by means of measures. This shall be calculated by multiplying the current measures target by 2. 4 To achieve the measures target, the installation operator may adopt new monitoring measures in accordance with Article 72 that are approved by the FOEN. 5 A reduction obligation that is extended in accordance with paragraphs 1 or 3 includes the greenhouse gas emissions of all install
Art. 146p Emissions and measures target for a reduction obligation from 2022
For installation operators that undertake in accordance with Article 31 paragraph 1quater to reduce their greenhouse gas emissions by 2024, the provisions of Chapter 5 apply mutatis mutandis.
Art. 146q Application for a reduction obligation in 2022
Installation operators that extend their reduction obligation in accordance with Article 31 paragraph 1ter of the CO2 Act or wish to enter into a reduction obligation for the first time from 2022 in accordance with Article 31 paragraph 1quater of the CO2 Act must submit their application by 31 July 2022. In the case of applications for new reduction obligations, in derogation from Article 69 paragraph 2 letter b, details must be provided of the greenhouse gas emissions in 2019 and 2020.
Art. 146r Attestations and adjustment of the emission and measures target in 2021
1 Installation operators that were not entitled in 2019 or 2020 to attestations in accordance with Article 12 and that have failed to maintain the reduction pathway in 2021 by more than 30 per cent shall not receive any attestations in accordance with Article 12 for 2021. The foregoing does not apply to cases in which the operator proves that failure to maintain the reduction pathway was due to implementing measures to reduce greenhouse gas emissions. 2 The FOEN shall adjust the emissions target in accordance with Article 67 and the measures target in accordance with Article 68 for 2021 in the event of a failure to maintain the reduction pathway only if it is due to the procurement of heating or cooling from a third party or the closure of an installation.
Art. 146s
Repealed by No I of the O of 16 Sept. 2022, with effect from 1 Oct. 2022 (AS 2022 513).
Art. 146t Counting emission allowances
An installation operator that fails to achieve its emissions or measures target and has not been issued with any attestations in accordance with Article 12 may count emission allowances amounting to 4.5 per cent of the greenhouse gas emissions in the 2022–2024 period towards meeting its reduction obligation for the 2022–2024 period.
Art. 146u Adjustment of the emission and measures target for the 2022 to 2024 period
The FOEN shall adjust the emissions target in accordance with Article 67 and the measures target in accordance with Article 68 for the period from 2022 to 2024 in the event of a failure to maintain the reduction pathway only if it is due to the procurement of heating or cooling from a third party or the closure of an installation.
Art. 146u — Inserted by No I of the O of 16 Sept. 2022, in force since 1 Oct. 2022 (AS 2022 513).
Art. 146v Disregarding carbon emissions on changing the energy source
1 Carbon emissions caused by a change of energy source recommended by the Federal Department for Economic Affairs, Education and Research and DETEC or ordered by the Federal Council shall on request be disregarded when assessing whether or not the reduction obligation has been met in the period from 2022 to 2024. 2 The request to disregard carbon emissions in accordance with paragraph 1 must be submitted to the FOEN for each year by 31 May of the following year in the form specified. It must contain the following information in particular: a. the type and volume of the energy source now being used following the change in energy source; b. the type and volume of the energy source replaced following the change in energy source; c. the quantity of additional carbon emissions caused by the change in energy source; d. the duration of the change in energy source. 3 The FOEN may publish the quantity of carbon emissions related to the change in energy source.
Art. 146v — Inserted by No I of the O of 16 Sept. 2022, in force since 1 Oct. 2022 (AS 2022 513).
Section 2f Transitional Provisions to the Amendmen
Inserted by Annex No II 1 of the Winter Reserve Ordinance of 25 Jan. 2023, in force from 15 Feb. 2023 to 31 Dec. 2026 (AS 2023 43).
Art. 146w
Emissions caused by a reserve call for electricity production under the Winter Reserve Ordinance of 25 January 2023 shall not be taken into account before 2024 when assessing whether or not the reduction obligation has been met.
SR 734.722
Section 2g Transitional Provisions to the Amendmen
Inserted by No I of the O of 29 Sept. 2023, in force since 1 Jan. 2024 (AS 2023 581).
Art. 146x Vehicles already cleared for customs
In the case of imported vehicles in respect of which a customs declaration has been submitted in Switzerland before the Amendment of 29 September 2023 comes into force, Article 17d paragraph 3 applies in its previous form until 31 December 2024.
Art. 146y
Repealed by No I of the O of 2 April 2025, with effect from 1 May 2025 (AS 2025 248).
Section 2h Transitional Provisions to the Amendmen
Inserted by No I of the O of 2 April 2025, in force since 1 Jan. 2025 (AS 2025 248).
Art. 146z Participation in the ETS from 1 January 2025
1 Operators of installations that now meet the requirements of Article 40 because of the amendment to Annex 6 must notify the FOEN of this by 1 June 2025, in derogation from Article 40. Participation in the ETS is retroactive to 1 January 2025. When submitting the notification, in accordance with Article 51 operators must also submit a monitoring concept to the FOEN for approval. 2 Operators of installations that meet the requirements of Article 41 and that wish to be exempted from participation in the ETS from 1 January 2025 must submit their application by 1 June 2025, in derogation from Article 41. Exemption from participation in the ETS shall take effect retroactively from 1 January 2025. 3 Operators of installations that meet the requirements under Article 42 and that wish to participate in the ETS must submit their application, in derogation from Article 42, by 1 June 2025. Participation in the ETS is retroactive to 1 January 2025. When submitting the notification, in accordance
Art. 146 aaContent of reduction obligation
1 For the purpose of setting the greenhouse gas efficiency target or the measure target based on a target agreement entered into before 1 January 2025, by way of derogation from Article 66a paragraph 4 all measures with an amortisation period of up to four years shall be considered. 2 In the case of infrastructure measures, particularly measures relating to buildings, durable installations and installations designed for multiple products or processes, a payback period of up to eight years applies.
Art. 146 abApplication for 2025 reduction obligation
Operators of installations that, pursuant to Article 31 of the CO2 Act wish to enter into a reduction obligation from 1 January 2025 must submit their application by 1 September 2025. In derogation to Article 69 paragraph 2 letter e they must provide information on the greenhouse gas emissions in 2022 and 2023.
Art. 146 acProvisional refund of the 2025 CO2 levy
1 The FOCA may, upon request, provisionally refund the CO2 levy to installation operators that were subject to a reduction obligation or participated in the ETS up to 31 December 2024 and that submitted an application for a reduction obligation from 1 January 2025 in accordance with Article 31 of the CO2 Act. 2 The operators must repay provisionally refunded amounts including interest if their reduction obligation is not met by 31 December 2026.
Art. 146 adDeadline for submitting refund applications
The deadlines in Article 98 paragraph 2 and Article 100 paragraphs 2 and 3 in the previous version apply to applications for a refund of the CO2 levy submitted up to and including 30 June 2026.
Art. 146 aeDistribution to the public and to the business community
1 In derogation from Article 125 paragraph 2, the portion of the revenue for the business community in 2025 shall be distributed in 2026 at the same time as the part of the revenue for businesses in 2026 and based on the employees’ qualifying salary in 2024. 2 The portion for the public comprises up to the end of 2026 the portion for the public of the unused funds in the two previous years in accordance with Article 34 paragraph 4 of the CO2 Act of 23 December 2011 in the version of 1 January 2020. Up to 2026 this portion shall be offset in the distribution of revenue in the year after the following. 3 Up to the end of 2026 the portion for the public of the funds not exhausted in the previous two years under Article 34 paragraph 4 of the CO2 Act in the version of 1 January 2020 shall be deducted from the portion of the CO2 levy revenue for the business community.
Para. 2 — AS 2012 6989; 2017 6825, 6839; 2019 4327
Art. 146 afSlope of the target value line and vehicles measured in accordance with the measurement procedure for heavy duty vehicles
1 For small importers of passenger cars, delivery vans and light articulated lorries, the values specified in the previous legislation shall apply until 30 April 2025 for the slope of the target value line (a) in accordance with Annex 4a. 2 For delivery vans with an unladen weight of over 2.585 tonnes, which are measured in accordance with the measurement procedure for heavy motor vehicles under Regulation (EC) No 595/2009 and are not powered exclusively by electricity or hydrogen as an energy source, the previous version of Article 17b paragraph 2 shall apply until 30 April 2025. 3 For articulated vehicles with an unladen weight of over 2.585 tonnes measured in accordance with the measurement procedure for heavy duty vehicles under Regulation (EC) No 595/2009, the previous version of Article 17c paragraph 2 shall apply until 30 April 2025.
Para. 2 — Regulation (EC) No 595/2009 of the European Parliament and of the Council of 18 June 2009 on type-approval of motor vehicles and engines with respect to emissions from heavy duty vehicles (Euro VI) and on access to vehicle repair and maintenance information and amending Regulation (EC) No 715/2007 and Directive 2007/46/EC and repealing Directives 80/1269/EEC, 2005/55/EC and 2005/78/EC, OJ L 188 of 18.7.2009, p. 1; last amended by Regulation (EU) No 133/2014, OJ L 47 of 18.2.2014, p. 1.
Art. 146 agApplications for financial assistance for adaptation measures and for measures to decarbonise installations in the ETS
1 Applications under Article 127h paragraph 4 can be submitted in 2025 up to 31 August 2025. 2 Applications under Article 127j paragraph 4 can be submitted in 2025 up to 31 July 2025.
Section 2i Transitional Provisions to the Amendmen
Inserted by No I of the O of 19 Nov. 2025, in force since 1 Jan. 2026 (AS 2025 788).
Art. 146 ahEmission allowances allocated free of charge to installation operators
Emission allowances for 2026 are allocated free of charge to installation operators in accordance with Article 46 by 30 June 2027.
Art. 146 aiReturn of excess emission allowances by aircraft operators
If an aircraft operator received allowances free of charge in accordance with Article 46f of the current law and did not operate any flights pursuant to Annex 13 in 2025, the emission allowances received free of charge must be returned to the FOEN by 30 November 2026.
Section 3 Commencement
Art. 147
This Ordinance comes into force on 1 January 2013.
