Carbon offsetting projects abroad take account of the local conditions in the partner country. The technology used in the projects is thus usually different from that in projects in Switzerland. For example, they might involve improving the efficiency of cookstoves or replacing fossil-fuelled vehicles with electric vehicles. Emission reductions are only registered by Switzerland once the partner country has implemented the projects.
The reductions are transferred in the form of international attestations known as Internationally Transferred Mitigation Outcomes (ITMO). Reductions are transferred on the basis of Article 6.2 of the Paris Agreement and the partner country guarantees that it will not offset the reductions against its own climate target.
The CO2 Act requires distributors of fossil fuels to offset an increasing proportion of their greenhouse gas emissions. The proportion that can be offset in projects abroad increases over time : fuel distributors invest in climate protection projects by purchasing international attestations (ITMO) issued for the projects.
How the offsetting obligation works is explained in detail on the following pages:
A decreasing proportion of Switzerland’s emissions are offset domestically:
Projects abroad
Examples of projects abroad include those that utilise non-renewable biomass more efficiently, or which lead to a reduction in the use of fossil fuels or in greenhouse gas emissions other than CO2.
The following document (in German) explains which project and programme types are permitted:
The list is non-exhaustive and is subject to change. Programmes to reduce emissions may also be conducted in Switzerland. A programme comprises several projects with a shared intention.
The CO2 Act, the associated CO2 Ordinance, bilateral agreements and Article 6.2 of the Paris Agreement form the legal basis for carbon offsetting abroad.
Registered offsetting projects
The Compensation Office registers offsetting projects and publishes the associated documentation:
Compensation Office
The FOEN and SFOE jointly operate the Compensation Office, the contact point for project applicants, validators and verifiers, and entities subject to the offsetting obligation.
Contact: carbonoffset@bafu.admin.ch
Further information
Last modification 25.09.2025
