Mineral oil tax: Importance and system

The mineral oil tax is an excise duty on petroleum products and fuels. It is levied to ensure equal tax treatment for both imported and domestically produced goods. This page provides information about the tax, its significance, and the legal framework.

The content is available in German, French and Italian.

This page provides comprehensive information on the management of tank farms, the use of fuels, and the tax aspects of importing mineral oils into Switzerland. It includes specific guidelines for the use of heating oil and propane, as well as tips on correct declaration and import permits.

The page provides information about the obligations and requirements for continuing the lawful delivery of tax-beneficial goods. It explains what special commitments traders must undertake and how consumers must be committed to avail of the tax exemption.

The page provides information on tax-exempt aircraft fuel according to the Petroleum Tax Act. It outlines accounting procedures, potential tax refund claims, and documents required for filing appeals.

This page provides comprehensive statistical data on the mineral oil tax in Switzerland, divided by the current year, previous years, and time series. The documents include information on taxed quantities, net revenues, and tax-free deliveries.