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OVOC
SR 814.018 — Ordinance of 12 November 1997 on the Incentive Tax on Volatile Organic Compounds (OVOC).
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:NOTE [links:https://fedlex.data.admin.ch/eli/cc/1997/2972_2972_2972]
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
This English text is the consolidation of 1 January 2024. The binding German, French and Italian texts have since been consolidated to 1 June 2026, so this translation is behind current law.

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Preamble
The Swiss Federal Council,
based on Articles 35a and 35c of the Environmental Protection Act of 7 October 1983 (EPA),
ordains:
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SR 814.01

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Contents
1. General Provisions — 3 articles
2. Implementation — 3 articles
3. Tax rate — 1 article
4. Exemption from Tax and VOC Balance Sheet — 12 articles
5. Collection of Tax within Switzerland — 7 articles
6. Refund of Tax — 3 articles
7. Obtaining VOCs provisionally exempt from Tax (Procedure for Formal Commitment) — 5 articles
8. Distribution of Revenue from the Tax — 4 articles
9. Final Provisions — 2 articles
10. Transitional Provision to the Amendment of 27 June 2012 — 0 articles

:LINK
https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/1997/2972_2972_2972/20240101/en/html/fedlex-data-admin-ch-eli-cc-1997-2972_2972_2972-20240101-en-html-3.html
Official text on Fedlex — consolidation of 1 January 2024