![OVOC](https://cdn.slatesource.com/e/8/1/e818df58-0800-4fc9-bf8f-5b4774e97c6d.webp)

# OVOC

- [Made in Slatesource](https://slatesource.com/@steph/ovoc)
- By [Steph](https://slatesource.com/@steph)
- Created on Aug 13, 2026

## OVOC

SR 814.018 — Ordinance of 12 November 1997 on the Incentive Tax on Volatile Organic Compounds (OVOC).

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/1997/2972_2972_2972?utm_source=slatesource)

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.

[fedlex.data.admin.ch](https://fedlex.data.admin.ch/eli/cc/1997/2972_2972_2972?utm_source=slatesource)

## Preamble

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

SR 814.01

## 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

[Official text on Fedlex — consolidation of 1 January 2024](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?utm_source=slatesource)