English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 2 Obligation to pay the charge
1 The holders of landfills must pay a charge on the deposit of waste in a landfill in Switzerland. 2 Any person who exports waste for deposit in a landfill must pay a charge. The obligation to pay the charge also applies to waste that is deposited in a landfill abroad following its export for recovery or treatment. The charge is not due if the waste deposited in the landfill is less than 15 per cent of the quantity of waste exported. 3 …
Para. 3 — Repealed by Annex 6 No 10 of the Waste Management Ordinance of 4 Dec. 2015, with effect from 1 Jan. 2016 (AS 2015 5699).
Art. 3 Charge rates
1 The charge rate for waste deposited in a landfill in Switzerland is: a. in the case of Type B landfills: CHF 5 per tonne; b. in the case of Type C, D and E landfills: CHF 16 per tonne. 2 The charge rate for waste deposited in a landfill abroad is: a. in the case of underground landfills: CHF 22 per tonne; b. in the case of other landfills: as much as would be charged for the deposit of waste in a landfill in Switzerland. 3 …
Para. 1 let. b — Amended by Annex 6 No 10 of the Waste Management Ordinance of 4 Dec. 2015, in force since 1 Jan. 2016 (AS 2015 5699). Para. 3 — Repealed by Annex 6 No 10 of the Waste Management Ordinance of 4 Dec. 2015, with effect from 1 Jan. 2016 (AS 2015 5699).
Art. 4 Origin of the right to claim the charge
The charge shall become due at the time of deposit in a landfill in Switzerland or at the time of export.
Art. 5 Charge declaration
1 Persons required to pay the charge must by the 28 February of each year submit a charge declaration to the Federal Office for the Environment (FOEN) in respect of the charge due for the previous calendar year. 2 The declaration must contain all the information required to determine the amount of the charge due. It shall be made on an official form; the FOEN may permit other forms. Holders of landfills must send the canton a copy of the declaration. 3 The declaration serves as the basis for determining the charge due; the right to conduct an official assessment is reserved. 4 The persons liable to pay the charge must retain the documents relating to the declaration for a minimum of ten years. 5 In the case of a delayed or incomplete declaration, default interest of 3.5 per cent per annum is payable on the amount of the charge due.
Art. 6 Charge assessment
1 The FOEN shall determine the amount of the charge in a ruling. 2 If the person required to pay the charge, despite being sent a reminder, fails to submit their charge declaration to the FOEN or if the information required to determine the amount of the charge cannot be ascertained due to a lack of reliable documentation, the FOEN shall make the charge assessment according to its own best judgement. 3 In doing so, the FOEN may base its assessment on the results of its own checks, information from the canton and historical figures.
Art. 6 — Amended by Annex 6 No 10 of the Waste Management Ordinance of 4 Dec. 2015, in force since 1 Jan. 2016 (AS 2015 5699). Para. 2 — Amended by Annex 6 No 10 of the Waste Management Ordinance of 4 Dec. 2015, in force since 1 Jan. 2016 (AS 2015 5699). Para. 3 — Amended by Annex 6 No 10 of the Waste Management Ordinance of 4 Dec. 2015, in force since 1 Jan. 2016 (AS 2015 5699).
Art. 6a Period allowed for payment
1 The period allowed for payment amounts to 30 days. 2 If payment is not made within the period allowed, default interest of 3.5 per cent per annum becomes due.
Art. 6a — Inserted by Annex 6 No 10 of the Waste Management Ordinance of 4 Dec. 2015, in force since 1 Jan. 2016 (AS 2015 5699).
Art. 7 Additional claim
If the FOEN has erroneously assessed the charge at an amount that is too low, it shall claim the shortfall within two years of issuing its ruling.
Art. 8 Limitation period
1 The right to claim the charge is limited to ten years from the end of the calendar year in which it arises. 2 The limitation period shall be interrupted and begin to run again: a. if the person required to pay the charge acknowledges the right to claim the charge; b. following any official act by which the right to claim the charge is asserted against the person required to pay the charge. 3 The right to claim the charge is in every case limited to 15 years from the end of the calendar year in which it arises.