Operators of installations that do not participate in the Emissions Trading System and carry out certain activities can get exempted from the CO2 levy by entering into a reduction obligation agreement. They must reduce their greenhouse gas emissions and decarbonise their operations.
The reduction obligation is a climate policy instrument. It is aimed at operators of installations that do not participate in the Emissions Trading System due to the volume of greenhouse gas emissions they emit and that carry out an economic activity or certain activities under public law, such as running swimming pools, hospitals or retirement and nursing homes. Operators pay a CO2 levy on fossil fuels, but this may be reimbursed if they commit to reducing their fuel use instead.
Energy efficiency target agreement
The reduction obligation is based on a target agreement with the federal government. Key information on target agreements can be found on the website zv-energie.admin.ch, which is operated jointly by the FOEN and the SFOE. Targets are recorded and monitored using the ZVM tool.
A reduction obligation lasts until 2040, is formally issued by the FOEN and essentially consists of the following:
- Application for a reduction obligation
- Valid target agreement to increase energy efficiency and reduce CO2 emissions
- Annual monitoring report
- Decarbonisation plan
CO2-Abgabebefreiung ohne Emissionshandel
available in German or French
In order to be exempted from the CO2 levy, companies that produce a high volume of greenhouse gases can choose to participate in the Emissions Trading System (ETS) instead of a having a reduction obligation. Operators of fossil-fuelled combined heat and power plants (CHP plants) may also be exempted from the CO2 levy.
Last modification 16.04.2025
