CO2 tax exemption for companies committed to reducing their emissions

Federal Office for the Environment, Swiss Federal Office of Energy

Key facts

In Switzerland, a CO2 incentive tax is charged to businesses and households for their use of fuels for energy purposes. Companies in energy-intensive sectors can claim exemption from the tax if, in return, they undertake to reduce their greenhouse gas emissions. The aim of the exemption is to avoid a loss of international competitiveness and job losses in Switzerland, particularly in the manufacturing industry. By 2022, 1,233 plant operators had chosen this option. The Swiss Federal Audit Office (SFAO) examined the operation and effectiveness of the reduction commitments since the entry into force of the CO2 Act in 2013.