The CO2 levy on fossil fuels is an incentive fee that supplements voluntary and other CO2-related measures. Its purpose is to reduce the use of fossil fuels and thus lower CO2 emissions.
The CO2 levy has been collected since 1 January 2008 on fossil fuels (heating oil, natural gas, coal, petroleum coke and other fossil combustibles) that are used to generate heat, produce electricity in thermal plants or operate combined heat and power (CHP) plants.
Exemption from the CO2 levy is possible upon request, e.g. for companies that have made a commitment to the Confederation to reduce CO2 emissions.
Further details can be found in the following documents and Directive R-09 on mineral oil tax.
