CO₂ levy

The CO₂ levy is an incentive fee. Its purpose is to reduce the use of fossil fuels and thus lower carbon emissions. Every year, two thirds of the proceeds from the levy are redistributed to the population and the business community irrespective of consumption. One third of the receipts is used to reduce carbon emissions from buildings (building programme), promote renewable energy and promote technologies to reduce greenhouse gases (technology fund).

Collection

The CO₂ levy is charged on fossil thermal fuels (heating oil, natural gas, coal, petroleum coke and other fossil thermal fuels) that are used to generate heat, produce light, produce electricity in thermal facilities or operate combined heat and power plants.The levy rate is CHF 120 per tonne of CO₂. The CO₂ emission factor, based on the emissions produced during combustion, determines the different charges for the individual energy sources.

Refunds

The CO₂ levy is refunded upon request. Facility operators and persons who are exempt from the CO₂ levy or who do not use the thermal fuels subject to the levy for energy purposes can apply for a refund. The refund must be processed online in the "Taxas" service. This requires a CH login in the federal ePortal and registration as an FOCBS business partner.

Note
The previous factsheets on CO₂ levy refunds have been deleted and the information has been incorporated into Chapter 7 of Directive 09 mineral oil tax and CO₂levy.

Enforcement

Under the CO₂ Act, the FOEN is the office responsible for climate policy. Other federal offices (particularly the SFOE, FOCBS, FEDRO) support the FOEN in enforcing the Act. The FOCBS is responsible for collecting and refunding the CO₂ levy.