Installation operators can be exempted from the CO2 levy if they commit to reducing their greenhouse gas emissions and decarbonising in return. Operators of large greenhouse gas-intensive plants participate in the Emissions Trading System (ETS) and are also exempted from the CO2 levy.
Depending on the size of the plant, an operator has different options:
1. Small and medium-sized installations that are engaged in an economic activity or certain activities under public law and which do not participate in the ETS can enter into a reduction obligation.
2. Medium-sized installations with an installed capacity of between 10 and 20MW can voluntarily participate in the Swiss ETS.
3. Larger installations that carry out an activity referred to in Annex 6 of the CO2 Ordinance are required to participate in the Swiss ETS. Usually, these are installations with an installed total rated thermal input of 20MW and more.
Art. 6: CO2-Verordnung
4. Operators of fossil combined heat and power (CHP) plants can gain an exemption from the CO2 levy on fossil thermal fuels used for electricity production.
Winter Reserve Ordinance (WResO): The Ordinance stipulates that certain costs may be reimbursed in addition to the CO2 levy. The WResO is aimed at operators of reserve power plants, emergency back-up generators and CHP plants, as well as at aggregators of emergency back-up generators and CHP plants.
Information Winter Reserve Ordinance (WResO) and CO2 Act (PDF, 203 kB, 02.04.2025)(available in German, French or Italian)
Further information
Law
Art. 6: CO2-Verordnung
2013–24 obligation period
CO2-Abgabebefreiung ohne Emissionshandel / Verminderungsverpflichtung (PDF, 4 MB, 05.05.2022)available in German or French
2025–40 obligation period
Richtlinie Zielvereinbarungen mit dem Bund zur Steigerung der Energieeffizienz und Verminderung der CO2-Emissionen (PDF, 985 kB, 02.04.2025)available in German, French or Italian
Verminderungsverpflichtung (Befreiung von der CO2-Abgabe) 2025-2040
available in German or French
Last modification 16.04.2025
