Refund of the CO2 levy paid

Anyone who purchases fossil fuels automatically pays the CO2 levy. Companies exempt from this can request a refund of the tax paid from the Federal Customs Administration FCA.

The following can submit a request for refund:

  • Companies that have committed themselves to reducing their greenhouse gas emissions (Art. 31 para. 1b CO2 Act);
  • Companies committed to reduction that operate CHP installations (Art. 31a CO2 Act);
  • Companies that participate in the emissions trading scheme (Art. 17 CO2 Act);
  • Fossil-fuel thermal power plants with compensation obligations (Art. 25 CO2 Act).

The refund request can cover a period of 1 to 12 months and must in each case be submitted to the FCA by 30 June for CO2 levies paid in the previous calendar or financial year.

Even persons who have not used levied thermal fuels to produce energy can submit a refund request (Art. 31 para. 1a CO2 Act). The application can cover a period of 1 to 12 months and must be submitted within 3 months of the financial year.

Further information

Last modification 12.11.2018

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