Ordinance
on the Reduction of CO2 Emissions
(CO2 Ordinance)

This Ordinance regulates the reduction in the emission of the following greenhouse gases:

1. carbon dioxide (CO₂);

2. methane (CH₄);

3. nitrous oxide (N₂O);

4. hydrofluorocarbons (HFCs);

5. perfluorocarbons (PFCs);

6. sulphur hexafluoride (SF₆);

7. nitrogen trifluoride (NF₃).

The warming effect of greenhouse gases on the climate is converted into the equivalent quantity of CO₂ (CO₂eq). The values are listed in Annex 1.

In this Ordinance:

1. ²passenger cars means passenger cars in accordance with Article 11 paragraph 2 letter a of the Ordinance of 19 June 1995³ on Technical Requirements for Road Vehicles (RVTRO); in terms of this Ordinance, special-purpose vehicles in accordance with Annex II Part A point 5 of Directive 2007/46/EC⁴ are not deemed to be passenger cars;

1. abis. ⁵vans means vans in accordance with Article 11 paragraph 2 letter e RVTRO; in terms of this Ordinance, vans with an unladen weight of over 2585 kg measured using the measurement procedure for heavy-duty vehicles in accordance with Regulation (EC) No 595/2009⁶ and for which no emission values in accordance with Regulation (EC) No 715/2007⁷ are available, and special-purpose vehicles in accordance with Annex 2 Part A point 5 of Directive 2007/46/EC are deemed not to be vans;

1. ater. ⁸light articulated vehicles means articulated vehicles in accordance with Article 11 paragraph 2 letter i RVTRO with a total weight of no more than 3.50 t; in terms of this Ordinance, articulated vehicles with a unladen weight of over 2585 kg, measured using the measurement procedure for heavy-duty vehicles in accordance with Regulation (EC) No 595/2009 and for which no emission values in accordance with Regulation (EC) No 715/2007 are available, and special-purpose vehicles in accordance with Annex 2 Part A point 5 of Directive 2007/46/EC are deemed not to be light articulated vehicles;

2. ⁹...

3. ¹⁰rated thermal input means the maximum possible supply of heating energy per unit of time for an installation;

4. ¹¹total rated thermal input means the sum of the rated thermal inputs of an installation operator’s fixed installations that are taken into account in the emissions trading scheme (ETS);

5. total output means the sum of the delivered electrical and thermal nominal output of a fossil-thermal power plant;

6. overall efficiency means the ratio of total output to the rated thermal input of a fossil-thermal power plant in accordance with the manufacturer's specifications.

The interim targets for 2015 are:

1. for the building sector: no more than 78 per cent of 1990 emissions;

2. for the traffic sector: no more than 100 per cent of 1990 emissions;

3. for the industry sector: no more than 93 per cent of 1990 emissions.

If a sector-specific interim target listed in paragraph 1 is not achieved, then the Federal Department of the Environment, Transport, Energy and Communications (DETEC), after hearing the cantons and affected parties, shall request the Federal Council for additional measures.

Emission reductions achieved abroad may only be counted by installation operators and persons authorised by this Ordinance.

Emission reductions achieved abroad may be counted if:

1. they are attested to by an emission-reduction certificate of the United Nations Framework Convention on Climate Change (UNFCCC) of 9 May 1992¹⁴; and

2. Annex 2 does not preclude their being counted.

Installation operators or persons wishing to obtain emission-reduction certificates for an emission-reduction project abroad can apply to the Federal Office for the Environment (FOEN) for the necessary letter of approval in accordance with the rules of Article 6 paragraph 3 or Article 12 paragraph 5 of the Kyoto Protocol of 11 December 1997¹⁶ to the United Nations Framework Convention on Climate Change (Kyoto Protocol).

The FOEN issues a letter of approval if the requirements of Article 4 paragraph 2 letter b are met.

Attestations for emission reductions from domestic projects and programmes are issued if:

1. Annex 3 does not preclude them;

2. the project or programme’s planned component activities:

   1. would not be economically feasible without revenues from the sale of the attestations,

   2. meet(s) at least the current state of the art, and

   3. provide(s) for measures that lead to an increase in emission reductions as measured against the reference scenario defined in Article 6 paragraph 2 letter d;

3. the emission reductions:

   1. are verifiable and quantifiable,

   2. ¹⁸are not greenhouse gas emissions that are recorded by the ETS, and

   3. ¹⁹were not achieved by an operator with a reduction obligation under Article 66 paragraph 1 that at the same time is applying for attestations under Article 12; the foregoing does not apply to operators with reduction obligations with an emissions target under Article 67, provided the emission reductions from projects and programmes are not included in the emissions target; and

4. the beginning of the implementation of the project or programme does not predate the submission of an application in accordance with Article 7 by more than three months.

The time when the applicant makes a significant financial commitment to a third party or itself takes organisational measures relevant to the project or programme is deemed the beginning of implementation.

Planned component activities can be grouped together into one programme if:

1. they have a common purpose in addition to reducing emissions;

2. they apply one of the specified technologies in the programme description;

3. they fulfil the inclusion criteria specified in the programme description, which guarantee that the planned component activities meet the requirements of Article 5; and

4. implementation has not yet begun.

Planned component activities can be included in existing programmes if they meet the conditions of paragraph 1 and had already been demonstrably registered in the programme before the inclusion.

Programmes that only comprise one planned component activity on expiry of the first crediting period shall be continued as projects under Article 5.²⁰

Installation operators or persons wishing to apply for attestations for an emission-reduction project or programme must have it validated at their own expense by a validator approved by the FOEN.

A description of the project or programme is to be submitted to the validator. This must include information about:

1. the measures for reducing emissions;

2. the technologies applied;

3. the delimitation from other climate and energy policy instruments;

4. the hypothetical progression of greenhouse gas emissions if the emission-reducing measures of the project or programme were not implemented (reference scenario);

5. total expected annual emission reductions and the underlying calculation method;

6. the organisation of the project or programme;

7. the anticipated investment and operating costs and expected revenues;

8. the financing;

9. the monitoring plan, in which the start date of the monitoring is defined and the methods for accounting for emission reductions are described;

10. ²¹the duration of the project, the programme and the individual planned component activities;

11. for programmes, in addition: the purpose, the criteria for the inclusion of planned component activities in the programme, the administration of the planned component activities as well as an example of a planned component activity per specified technology.

In the case of projects and programmes in connection with a local heating network or landfill gas projects and programmes, the description of the information requested in paragraph 2 letters d, e and i shall meet the requirements of Annexes 3a or 3b.²²

For the validation the validator examines the information specified in paragraph 2 and whether the project meets the requirements of Article 5 or the programme meets the requirements of Articles 5 and 5a respectively.

It summarizes the results of the examination in a validation report.

An application for the issuance of attestations must be submitted to the FOEN. It must include the project or programme description and the validation report.

The FOEN may request additional information from the applicant if required for evaluating the application.

The FOEN shall specify the form of the project or programme description.²³

The FOEN decides whether a project or programme qualifies for issuance of attestations on the basis of the application.

The decision is valid for seven years from the start of the implementation of the project or programme (crediting period).

No attestations are issued for planned component activities of programmes if:

1. a change in applicable legal provisions results in emission-reduction measures that must be implemented during the crediting period;

2. the issuance of attestations is for claimed emission reductions attributable to the implementation of measures described in letter a; and

3. implementation of the planned component activities had started after the change in legal provisions comes into force.

The crediting period is extended for successive three-year periods if the applicant has the project or programme revalidated and submits an application for extension to the FOEN no later than six months before the end of the crediting period.

The FOEN approves the extension if the requirements referred to in Articles 5 and 5a are still met.

The applicant collects all the required data in accordance with the monitoring plan and records them in a monitoring report.

The applicant has the monitoring report verified at its own expense by a FOEN-approved verifier. The verification may not be done by the same entity that has validated the project or programme.

The verifier examines whether the accounted-for emission reductions meet the requirements of Article 5. For programmes it also examines whether the planned component activities meet the inclusion criteria of Article 5a paragraph 1 letter c. It may limit the verification to a single representative planned component activity.

The verifier records the results of the verification in a verification report.

All monitoring reports and the corresponding verification reports must be submitted to the FOEN at least every three years following the start of implementation under Article 5 paragraph 2. The emission reductions must be disclosed per calendar year.²⁴

The FOEN shall specify the form of the monitoring report.²⁵

The FOEN shall examine the monitoring report and the corresponding verification report. Where required in order to issue attestations, the FOEN shall conduct further enquiries relating to the applicant.²⁶

It shall decide whether to issue attestations on the basis of the information mentioned in paragraph 1.²⁷

Attestations for projects are issued for the extent to which emission reductions have demonstrably been achieved up to the end of the crediting period.

Attestations for programmes are issued for the extent to which emission reductions have demonstrably been achieved for no longer than ten years after the end of the programme’s crediting period, if the relevant planned component activity has been started during the crediting period.

Emission reductions that are attributable to non-refundable payments from the Confederation, cantons or communes for promoting renewable energies, energy efficiency or climate protection are only attested to the applicant if it proves that the responsible public bodies have not otherwise claimed the emission reductions. Emission reductions that are attributable to funds obtained on the basis of Article 19 in conjunction with Article 21 or of Articles 25, 27, 32 and 73 paragraph 4 of the Energy Act of 30 September 2016²⁸ (EnA) are not attested.²⁹

The added ecological value of emission reductions is compensated with the issuance of attestations. If the added ecological value has already been compensated for, no attestations are issued.

Substantial modifications of the project or programme carried out after the decision has been made regarding qualification or the extension of the crediting period must be reported to the FOEN.

A modification to the project or programme is in particular deemed substantial if:

1. actual emission reductions deviate from the expected annual emission reductions specified in the project or programme description by more than 20 per cent;

2. actual investment or operating costs deviate from the values specified in the project or programme description by more than 20 per cent.

If necessary, the FOEN orders a revalidation. Emission reductions achieved after a substantial modification are only attested in accordance with a new decision on qualification in accordance with Article 8.

After revalidation, from the time the substantial modification is made the crediting period lasts for:³⁰

1. seven years if the crediting period has not yet been extended;

2. three years if the crediting period has already been extended.

Installation operators with reduction obligations under Article 66 paragraph 1 to which an emission target under Article 67 applies and which are not carrying out any projects or programmes in accordance with Article 5 or 5a that result in emission reductions covered by the emissions target shall be issued with attestations for domestic emission reductions on application if:

1. the installation operator credibly reports that its emissions target will be reached without counting emission-reduction certificates;

2. the installation’s greenhouse gas emissions in the relevant year have been reduced by more than 5 per cent compared with the reduction course determined in accordance with Article 67; and

3. for emission-reduction measures, the installation operator has received no non-refundable payments from the Confederation, cantons or communes for promoting renewable energies, energy efficiency or climate protection or from surcharges obtained in accordance with Article 35 EnA³⁴ for geothermal power, biomass and waste from biomass; excepted from this are installation operators that had already registered for the receipt of such funds before the amendment of 8 October 2014³⁵ came into force.³⁶

Attestations are issued for emission reductions to the extent of the difference between the reduction course minus 5 per cent and the greenhouse gas emissions in the relevant year, for the last time in 2020.

...³⁷

Installation operators that have agreed with the Confederation on targets for the progression of energy consumption and also have commitments to reduce CO₂ emissions (target agreement with an emissions target), without being exempt from the CO₂ levy for this purpose, are issued attestations for domestic emission reductions on application if:

1. the target agreement with an emissions target meets the requirements of Article 67 Paragraphs 1–3, is validated at the operator’s own expense by a FOEN-approved validator and has been assessed by the FOEN as qualified;

2. the operator submits a monitoring report annually no later than 31 May in accordance with Article 72;

3. the installations’ CO₂ emissions during the preceding three years have in each year fallen short of the agreed reduction course in the target agreement with emissions target by more than 5 per cent; and

4. for emission-reduction measures, the operator has received no non-refundable payments from the Confederation, cantons or communes for promoting renewable energies, energy efficiency or climate protection or from surcharges obtained in accordance with Article 35 paragraph 1 EnA⁴⁰ for geothermal power, biomass and waste from biomass; excepted from this are operators that had already registered for the receipt of such funds before the amendment of 8 October 2014⁴¹ came into force.⁴²

The validated target agreement with emissions target must be submitted to the FOEN no later than 31 May of the year in which attestations are being applied for.

Substantial and permanent changes under Article 73 as well as changes under Article 78 must be reported to the FOEN. If necessary, the FOEN orders a revalidation.

Attestations are issued for emission reductions to the extent of the difference between the reduction course minus 5 per cent and the greenhouse gas emissions in the relevant year, for the last time in 2020.

Operators and persons that have applied for the issuance of attestations must at the same time provide the FOEN the account to which the attestations should be issued. Attestations are issued and administered in the Emissions Trading Registry in accordance with Articles 57–65.⁴⁵

The following data and documents are managed in a FOEN-administered database:

1. first names, surnames and contact information of the applicant, the validator and the verifier;

2. the number of attestations issued;

3. the core data for the project or programme; and

4. the project and programme description, the validation reports, the monitoring reports and the verification reports.

On request, the holder of an attestation is granted access to the data described in paragraph 2 letters a and b in connection with the attestation. Access to the data and documents described in paragraph 2 letters c and d may be granted subject to the preservation of manufacturing and trade secrecy.

The FOEN may, subject to preservation of manufacturing and trade secrecy, publish:

• a. descriptions of domestic emission-reduction projects and programmes;

• b. validation reports in accordance with Article 6 paragraph 4;

• c. monitoring reports in accordance with Article 9 paragraph 1;

• d. verification reports in accordance with Article 9 paragraph 4.

• ² Before publication, the FOEN shall provide the applicant with the documentation specified in paragraph 1. It shall require the applicant to indicate the information that in the applicant’s opinion is subject to manufacturing and trade secrecy.⁴⁷

The FOEN coordinates the measures specified in Article 8 paragraph 1 of the CO₂ Act.

It thereby takes account of the cantons’ measures.

The cantons regularly inform the FOEN about their measures.

The provisions of this Chapter apply to any person who imports into Switzerland or manufactures in Switzerland a passenger car, van or light articulated vehicle which is then registered for the first time. The condition of the vehicle when first registered is decisive.

Vehicles registered for the first time in Switzerland are deemed registered for the first time; excluded are vehicles that have been registered abroad for more than six months before a customs declaration in Switzerland.

Registration in a customs enclave in accordance with Article 3 paragraph 3 of the Customs Act of 18 March 2005⁴⁹ (CustA) and in Liechtenstein is deemed registration in Switzerland. Registration in a customs enclave in accordance with Article 3 paragraph 2 CustA, with the exception of Liechtenstein, is deemed registration abroad.

If the deadline specified in paragraph 1 leads to the significant unequal treatment of importers of vehicles that have already been registered abroad before a customs declaration in Switzerland and importers of vehicles that have not been registered abroad before a customs declaration in Switzerland, or should misuses occur, then DETEC may:

• a. shorten or extend the deadline by no more than one year;

• b. define a required minimum number of kilometres covered.

• ⁵ The reference year is deemed to be the calendar year in which achievement of the individual target is verified.

An importer is deemed to be a large-scale importer of passenger cars in the reference year in relation to its fleets of new vehicles if at least 50 passenger cars from these fleets were registered for the first time in the year before the reference year.

An importer is deemed to be a large-scale importer of vans or light articulated vehicles in the reference year in relation to its fleets of new vehicles if at least six such vehicles from these fleets were registered for the first time in the year before the reference year.

An importer may apply to the Swiss Federal Office of Energy (SFOE) to be provisionally treated as a large-scale importer in the reference year in relation to its fleets of new vehicles if no more than 49 passenger cars or, where applicable, no more than five vans or light articulated vehicles were registered for the first time from these fleets in the year before the reference year.

Passenger cars or, where applicable, vans or light articulated vehicles that are registered for the first time in the reference year after the date on which the application in terms of paragraph 1 is approved shall be included in the relevant fleet of new vehicles.

If no more than 49 passenger cars or, where applicable, no more than five vans or light articulated vehicles are registered for the first time in the reference year, the importer must account individually for each vehicle in the relevant fleet of new vehicles.

An importer is deemed to be small-scale importer be in relation to its fleets of new vehicles in the reference year if it registered no more than 49 passenger cars or, where applicable, no more than five vans or light articulated vehicles from its fleets for the first time in the year before the reference year and if it is not provisionally treated as a large-scale importer in the reference year.

Depending on the number of a manufacturer’s vehicles that are registered for the first time in the year before the reference year, either the provisions of this Chapter for large-scale importers or those for small-scale importers apply to that manufacturer by analogy in the reference year.

Importers and manufacturers that wish to be treated as an emission pool must apply to the SFOE by 30 November of the year before the reference year to be treated as an emission pool for a duration of one to five years.

An emission pool must appoint a representative.

A vehicle imported by a large-scale importer may not be registered until the Federal Roads Office (FEDRO) has, by submission of a type approval, been notified of the data required for calculating any sanction and for the allocation of the vehicle to a fleet of new vehicles.

In the case of vehicles without type approval, the large-scale importer must submit the following documentation to FEDRO before the vehicle is registered for the first time:

1. the completed inspection report in accordance with Article 6 paragraph 3 of the Ordinance of 19 June 1995⁵⁰ on the Type Approval of Road Vehicles (RVTAO);

2. the application for attestation; and

3. any evidence required in accordance with Article 25 paragraph 1 or 2.

A vehicle imported by a small-scale importer may be registered for the first time if the small-scale importer has paid FEDRO the sanction in accordance with Article 13 of the CO₂ Act where a sanction is due, and has submitted the following documentation:

1. the completed inspection report in accordance with Article 6 paragraph 3 RVTAO;

2. the application for attestation;

3. any evidence required in accordance with Article 24 paragraph 1 or 3 or Article 25 paragraph 1 or 2.

If an importer wishes to have a vehicle that it has imported accounted for in the fleet of new vehicles of a large-scale importer, it must notify FEDRO of this before the vehicle is registered for the first time by applying for attestation. The application must include the signature of the large-scale importers assuming responsibility.

To determine the CO₂ emissions and the unladen weight of vehicles with type approval, the data in the type approval in accordance with the RVTAO are decisive, unless the importer submits the data in accordance with paragraphs 3 or 4 to FEDRO before the deadline.

If details of the unladen weight are not included in the type approval of vans and light articulated vehicles, the unladen weight recorded at the vehicle inspection in the inspection report in accordance with Article 6 paragraph 3 RVTAO is decisive.

The importer may submit the following data based on the certificate of conformity (COC) in accordance with Article 18 of Directive 2007/46/EC⁵¹ FEDRO within the deadline in paragraph 5:

1. for passenger cars, vans and light articulated vehicles:

   1. the vehicle identification number (VIN),

   2. the CO₂ emissions (combined) in accordance with Position 49.1,

   3. any eco-innovations, and

   4. the unladen weight if available in accordance with Position 13.2, otherwise in accordance with Position 13;

2. for vans and light articulated vehicles with multi-stage type approval in accordance with Article 3 point 7 of Directive 2007/46/EC in order to determine the CO₂ emissions and unladen weight of the completed vehicle in accordance with Annex XII point 5 of Regulation (EC) No 692/2008⁵²:

   1. the data in accordance with letter a points 1–3,

   2. the unladen weight of the basic vehicle, and

   3. the technically permitted total weight of the basic vehicle when laden.

For vehicles with type approval that are converted to use a different fuel before the vehicle is registered for the first time, the evidence in accordance with Article 25 paragraph 1 letters b–d must be submitted to FEDRO within the deadline in accordance with paragraph 5.

The data and evidence in accordance with paragraphs 3 and 4 must be submitted by the 31 January following the reference year or, in the case of a small-scale importers, before the vehicle is registered for the first time.

In order to verify the data in accordance with paragraphs 3 and 4, FEDRO and the SFOE may require the importer to submit the COC in original form.

In determining the CO₂ emissions and unladen weights of vehicles that are exempt from type approval (Art. 4 RVTAO⁵³), the following evidence is decisive:

1. the data based on the COC in accordance with Article 24 paragraph 3 letter a;

2. written evidence contained in an inspection report from an inspection centre listed in Annex 2 RVTAO (conformity assessment) or a foreign inspection centre (conformity certificate) that the vehicle complies with the Swiss regulations;

3. the approval of a foreign state in accordance with national or international law that is listed in Annex 2 RVTRO⁵⁴ or which is at least equivalent to the Swiss regulations; or

4. the inspection report from an inspection centre that is competent in accordance with Annex 2 RVTAO or which has been provisionally licensed by FEDRO in accordance with Article 17 paragraph 2 RVTAO.

If the vehicle is a van or a light articulated vehicle with a multi-stage type approval in accordance with Article 3 point 7 of Directive 2007/46/EC⁵⁵, in determining the CO₂ emissions and unladen weights of the completed vehicle the evidence in accordance with paragraph 1 letters b–d and in accordance with Article 24 paragraph 3 letter b is decisive.

In the case of vehicles for which evidence in accordance with paragraph 1 or 2 is not available, the CO₂ emissions are calculated in accordance with Annex 4. The unladen weight in kg in accordance with Article 7 RVTRO is decisive. The importer must provide proof of this unladen weight value in the form of a certificate of weight.

If the CO₂ emissions of a vehicle cannot be calculated in accordance with paragraph 3, passenger cars shall be assumed to produce emissions of 300 g CO₂/km and vans and light articulated vehicles 400 g CO₂/km.

A reduction in the average CO₂ emissions of a fleet of new vehicles in the case of large-scale importers or, where applicable, in the CO₂ emissions of a vehicle in the case of small-scale importers achieved by using recognised innovative technologies in accordance with Article 12 of Regulation (EC) No 443/2009⁵⁶ or in accordance with Article 12 of Regulation (EC) No 510/2011⁵⁷ (eco-innovations) shall be taken into account to the extent of no more than 7 g CO₂/km.

For vehicles that can be fuelled by a mixture of natural gas and biogas, the SFOE shall reduce the level of CO₂ emissions by the percentage of the recognised biogenic component in accordance with Article 12a paragraph 2 of the Energy Efficiency Ordinance of 1 November 2017⁵⁸.⁵⁹

The average CO₂ emissions of a fleet of new vehicles of a large-scale importer is calculated based on the arithmetical mean of the CO₂ emissions of the passenger cars or, where applicable, vans and light articulated vehicles of the large-scale importer registered for the first time in the reference year, rounded to three decimal places.

In order to calculate the average CO₂ emissions of a fleet of new vehicles in accordance with paragraph 1, the following percentage of vehicles from the fleet of new vehicles with the lowest CO₂ emissions in the reference years 2020–2022 shall be taken into account:

1. in the reference year 2020: 85 per cent;

2. in the reference year 2021: 90 per cent;

3. in the reference year 2022: 95 per cent.

In order to calculate the average CO₂ emissions of a fleet of new vehicles in accordance with paragraph 1, vehicles with CO₂ emissions of less than 50 g CO₂/km shall be taken into account up to a reduction in the average CO₂ emissions of the fleet of new vehicles of a maximum total of 7.5 g CO₂/km for the reference years 2020–2022 as follows:

1. in the reference year 2020: double;

2. in the reference year 2021: 1.67 times;

3. in the reference year 2022: 1.33 times.

The individual target for CO₂ emissions of the fleet of new vehicles of a large-scale importer or of the individual vehicle of a small-scale importer is calculated in accordance with Annex 4a.

If a manufacturer has been granted a derogation from the target in accordance with Article 11 of Regulation (EC) No 443/2009⁶⁰ or Article 11 of Regulation (EC) No 510/2011⁶¹, the individual target shall be modified for the makes of vehicle concerned.

If a large-scale importer wishes to have vehicles with a modified individual target accounted for, it must notify the SFOE of this before any vehicle is registered for the first time in the reference year. These vehicles, irrespective of their number, each be accounted for as a separate fleet of new vehicles.

DETEC shall determine the amounts in accordance with Article 13 paragraph 1 of the CO₂ Act each year for the following reference year in Annex 5. It shall use as a basis the amounts applicable in the European Union in accordance with Article 9 of Regulation (EC) No 443/2009⁶² and Article 9 the Regulation (EU) No 510/2011⁶³ and the exchange rate in accordance with paragraph 2.

For the conversion into Swiss francs, the average daily exchange rate for selling francs in the twelve months prior to 30 June in the year before the reference year applies.

At the end of the reference year, the SFOE shall check for each large-scale importer whether the average CO₂ emissions of the fleet of new vehicles exceed the individual target.

Emissions exceeding the individual target are rounded down to the nearest tenth of a gram of CO₂/km to calculate the penalty.

If the individual target is exceeded, the SFOE determines the sanction in accordance with Article 13 paragraph 1 of the CO₂ Act and Annex 5 and draws up the final invoice, taking into account any advance payments in accordance with Article 31 paragraph 2.

If the final invoice results in a surplus in favour of the large-scale importer, the SFOE refunds the surplus.

The SFOE shall send each large-scale importer a quarterly list of vehicles first placed on the market in the current reference year, and cof the average CO₂ emissions and the individual target for its fleets of new vehicles.

It may invoice large-scale importers for quarterly advance payments for any sanction in the reference year, in particular if:

1. the importer is provisionally treated as a large-scale importer in the reference year;

2. the large-scale importer is based abroad;

3. the large-scale importer is currently subject to debt enforcement proceedings or has existing certificates of loss;

4. the average CO₂ emissions of a fleet of new vehicles exceed the individual target in the reference year by more than 5g CO₂ / km.

The SFOE shall calculate the amount of the advance payments on the basis of the data in paragraph 1. Advance payments already made are taken into account in preparing the invoice.

The large-scale importer shall pay the invoices and the final invoice within 30 days of receipt.

Refunds in accordance with Article 30 paragraph 4, plus interest on refunds, shall be made within the same period.

If a large-scale importer does not pay an invoice or the final invoice on time, it shall owe interest on arrears.

The rates of interest on arrears and reimbursement interest are specified in the Annex to the FDF Ordinance of 10 December 1992⁶⁴ on the Due Date for and Interest on Direct Federal Taxes.

If a large-scale importer does not pay an invoice or a final invoice despite a reminder, the SFOE shall order the sanction.

If a large-scale importer is in arrears with the payment of an invoice, the SFOE may order it to be treated as a small-scale importer until the amount owed has been paid in full.

If the SFOE considers the payment of the penalty or interest on arrears to be at risk, it may order that it be secured in the form of a cash deposit or a bank guarantee.

For each vehicle of a small-scale importer, FEDRO shall check whether the CO₂ emissions of the vehicle exceed the individual target.

If the individual target is exceeded, FEDRO shall determine the sanction in accordance with Article 13 paragraph 1 of the CO₂ Act and Annex 5 and invoice it. In the reference years 2020–2022, the penalty for each vehicle shall be multiplied by the percentages in accordance with Article 27 paragraph 2.

Articles 30 paragraph 2, 32 and 33 also apply.

FEDRO is responsible for imposing the sanction in accordance with Article 33.

In 2019 and every three years thereafter, DETEC shall report to the responsible committees of the National Council and the Council of States on the individual targets reached and the effectiveness of measures to reduce CO₂ emissions from passenger cars.

Reports on vans and light articulated vehicles shall be submitted for the first time in 2022 and every three years thereafter.

The SFOE shall inform the public in some suitable form about the targets reached and publish the following information in particular:

1. the total sanctions levied and the administrative expense;

2. the number of large-scale importers or emission pools;

3. the number and type of fleets of new vehicles.

Any income from the sanction under Article 13 of the CO₂ Act will be allocated to the fund for financing national highways and suburban transport in accordance with the Federal Act of 30 September 2016⁶⁵ on the National Highways and Suburban Transport Fund (HSFA) in the following year, after the final accounts of the SFOE have been prepared.

The proceeds are equal to the sanctions levied for the reference year, including default interest and less implementation costs, bad debt losses and reimbursement interest.

Repealed

An installation operator is obliged to participate in the ETS if it is engaged in an activity listed in Annex 6.⁶⁸

An installation operator that newly engages in an activity listed in Annex 6 notifies the FOEN no later than three months after starting the activity.

An installation operator may apply each year by 1 June in accordance with Article 40 paragraph 1 to be exempted from the obligation to participate in the ETS with effect from the beginning of the following year if the greenhouse gas emissions of the installations in the preceding three years were less than 25,000 tonnes CO₂eq per year.

An installation operator under Article 40 paragraph 2 that credibly reports that the greenhouse gas emissions of the installations are permanently less than 25,000 tonnes CO₂eq per year may apply for the exemption to the obligation to participate in the ETS with immediate effect.

The installation operator must continue to submit a monitoring plan (Art. 51) and a monitoring report (Art. 52) in accordance with paragraphs 1 and 1^bis unless it has made a commitment to reduce greenhouse gas emissions in accordance with Article 31 paragraph 1 of the CO₂ Act.

If the greenhouse gas emissions of the installations increase to more than 25,000 tonnes CO₂eq during a year, then their operator must again participate in the ETS from the beginning of the following year.

An installation operator may participate in the ETS by application if:

1. it is engaged in an activity listed in Annex 7; and

2. the total rated thermal input of the installations is at least 10 MW.⁷⁰

An operator that newly fulfils the participation conditions listed in paragraph 1 must submit the application no later than six months from the date of fulfilment.⁷¹

An installation operator that withdraws its application despite meeting the conditions specified in paragraphs 1 or 2 has the opportunity to resubmit an application for participation if the total rated thermal input has increased by at least 10 per cent since the last application. The application must be submitted no later than six months after the increase.⁷²

The application must contain information about:

1. the activities listed in Annex 7;

2. ⁷³the installed rated thermal inputs of the installations;

3. ⁷⁴the greenhouse gases emitted from the installations in the preceding three years.

The FOEN may request additional information if required for assessing the application.

In determining whether the conditions of Article 40 paragraph 1 or Article 42 paragraphs 1 or 2^bis are met, and in calculating the extent to which the operator must surrender emission allowances or emission-reduction certificates annually to the Confederation, installations in hospitals are not taken into account.⁷⁶

The installation operator may request that the following installations are not taken into account:⁷⁷

1. installations used exclusively for the research, development and testing of new products and processes;

2. ⁷⁸installations used primarily for the disposal of hazardous waste in accordance with Article 3 letter c of the Waste Management Ordinance of 4 December 2015⁷⁹ (WastMA).

For thermal fuels used in installations that are not taken into account, the CO₂ levy is not refunded.⁸⁰

An installation operator may, no later than 1 June, apply to withdraw from the ETS with effect from the beginning of the following year if it permanently ceases to meet the conditions of Article 40 paragraph 1 or 42 paragraph 1.

The FOEN decides by issuing a ruling on the participation of installation operators in the ETS and regarding installations not taken into account in accordance with Article 43.

The FOEN calculates the maximum available quantity of emission allowances each year for all installation operators in the ETS as a whole in accordance with Annex 8.

It retains 5 per cent of these emission allowances annually in order to make them accessible to installation operators participating in the ETS for the first time and installation operators already participating in the ETS that significantly increase their capacity in accordance with Article 46c.

The FOEN calculates the quantity of emission allowances to be allocated free of charge annually to installation operators, based on the benchmarks and adaptation factors described in Annex 9 and taking account of European Union regulations.

If the total quantity of emission allowances to be allocated free of charge exceeds the maximum quantity available minus the reserve in accordance with Article 45 paragraph 2, then the FOEN reduces the emission allowances allocated to individual installation operators pro rata.

An installation operator that participates for the first time in the ETS after 1 January 2013 receives an allocation of emission allowances free of charge from the reserve in accordance with Article 45 paragraph 2 from the start of its participation in the ETS.⁸⁷

Emission allowances are allocated free of charge in accordance with Article 46.

If an operator’s participation in the ETS occurs after the extension of an installation or after a significant increase in physical capacity, then it is allocated emission allowances free of charge in accordance with Articles 46 and 46c.⁸⁸

The quantity of emission allowances to be allocated free of charge annually to an installation operator is reduced from the beginning of the following year if:

1. a physical change in a installation leads to a reduction of at least 10 per cent in the installed capacity of a unit decisive for emission allowances to be allocated free of charge (sub-installation); physical modifications that serve solely to reduce greenhouse gas emissions are excluded;

2. the operations of the installations cease.⁹⁰

In the case of partial closures, the quantity of emission allowances allocated free of charge annually to an operator is reduced from the beginning of the following year as follows:⁹¹

1. by 50 per cent if the sub-installation’s activity rate is reduced by at least 50 per cent but less than 75 per cent;

2. by 75 per cent if the sub-installation’s activity rate is reduced by at least 75 per cent but less than 90 per cent;

3. by 100 per cent if the sub-installation’s activity rate is reduced by at least 90 per cent.

The quantity of emission allowances to be allocated free of charge annually to an installation operator is increased if a physical change in a fixed installation or the expansion of a new fixed installation leads to an increase of at least 10 per cent in a sub-installation’s installed capacity.⁹³

The additional emission allowances are allocated from the date on which the additional capacity has been used for 90 days at an average of at least 40 per cent (normal operation).

If a new sub-installation is created by a physical change in a fixed installation or by the expansion of a new installation, the operator is allocated emission allowances according to the greenhouse gas emissions emitted in the time between the initial physical operation and the start of normal operation and in accordance with the benchmarks specified in Annex 9. No emission allowances are allocated free of charge for the production of electricity.⁹⁴

If the operation of an installation restarts after a partial closure in accordance with Article 46b paragraph 2, the free-of-charge allocation is adjusted accordingly as of the following year.⁹⁵

An aircraft operator is obliged to participate in the ETS in accordance with the Annex of the Ordinance on Air Navigation of 14 November 1973⁹⁷ (aircraft operators) if it performs flights in accordance with Annex 13.

An aircraft operator obliged to participate in the ETS must register immediately with the competent authority in accordance with Annex 14.

If the operator cannot be determined, the keeper and, at a subsidiary level, the owner of the aircraft is deemed the aircraft operator.

The FOEN may request an aircraft operator to designate an address for service in Switzerland.

The FOEN calculates:

the maximum quantity of emission allowances for aviation available annually in accordance with Annex 15 numbers 1 and 2;

the quantity of emission allowances to be withheld for the auction and for new or fast-growing aircraft operators in accordance with Annex 15 number 3 letters b and c and number 5.

The FOEN calculates the quantity of emission allowances available for allocation free of charge for aircraft operators that are obliged to participate in the ETS under Article 46d paragraph 1 and which have submitted a tonne-kilometre monitoring report in accordance with the Ordinance of 2 June 2017⁹⁸ on the acquisition of tonne-kilometre data and the drawing-up of monitoring plans for flight routes, in accordance with Annex 15 number 3 letter a.

It calculates the quantity of emission allowances to be allocated to an aircraft operator annually free of charge in accordance with Annex 15 number 3.

If an aircraft operator that is obliged to participate in the ETS under Article 46d paragraph 1 does not perform any flights in a particular year in accordance with Annex 13, it must surrender the emission allowances allocated free of charge for this year by 31 March of the following year to the competent authority in accordance with Annex 14. The returned emission allowances are cancelled.

Emission allowances which cannot be allocated free of charge are cancelled.

Installation and aircraft operators participating in the Swiss and the EU emissions trading systems and companies from the European Economic Area (EEA) admitted to bid in auctions in the European Union are eligible for admission to the auction of emission allowances provided they have an account in accordance with Article 57.

The FOEN regularly auctions:

1. no more than 10 per cent of the maximum quantity of emission allowances available for installations in the previous year in accordance with Article 45 paragraph 1; if the reserve in accordance with Article 45 paragraph 2 is fully used, the FOEN may auction more allowances;

2. 15 per cent of the maximum quantity of emission allowances for aircraft available annually in accordance with Annex 15 number 2.

The FOEN may cancel the auction without accepting a bid if:

1. it suspects agreements affecting competition or unlawful practices by dominant participants in the auction;

2. the clearing price in the auction period differs significantly from the relevant price on the secondary market in the European Union; or

3. safety risks or other reasons jeopardise the proper implementation of the auction.

The FOEN must report any suspicions under paragraph 2 letter a to the competition authorities.

If the auction is cancelled for any of the reasons in paragraph 2 or if demand for the quantity of emission allowances assigned to an auction is not fully met, the remaining emission allowances are transferred to a subsequent auction.

The emission allowances which are not assigned to an auction are cancelled at the end of the obligation period.

The FOEN may commission private organisations to conduct the auction.

Installation and aircraft operators participating in the Swiss and the European Union emissions trading systems and the other companies from the EEA admitted to bid in auctions in the European Union which are participating in the auction of emission allowances must submit the following information to the FOEN beforehand:

1. first names, surnames, postal address, personal e-mail address, mobile telephone number, proof of identity and criminal record certificate of at least one, but no more than four, authorised auction agents;

2. first names, surnames, postal address, personal e-mail address, mobile telephone number, proof of identity and criminal record certificate of at least one, but no more than four, bid validators;

3. declaration that they and the authorised auction agents and bid validators accept the general conditions of the auction.

Persons under paragraph 1 are not required to submit a Swiss criminal record certificate if they provide proof by means of notarial certificate that they have not been convicted of any of the criminal offences set out in Article 59a paragraph 1 letter b.

Installation and aircraft operators obliged to participate in the ETS in the European Union must provide evidence of an operator account in the EU register and designate an address for service in Switzerland in addition to paragraph 1.

The companies from the EEA admitted to bid in auctions in the European Union must designate an address for service in Switzerland and submit the following information in addition to paragraph 1:

• a. evidence of direct admission to bid in auctions in the European Union;

• b. information on the categorisation in accordance with European Union regulations;

• c. an affirmation that they are participating in the auction solely on their own account.

• ⁵ The FOEN may request additional information if it requires it for the participation in the auction.

• ⁶ The proof of identity and criminal record certificates under paragraph 1 letters a and b and the information under paragraph 5 must be authenticated. Copies of documents issued outside of Switzerland must be apostilled. The date of the documents to be submitted and the authentication or apostille may not be more than three months before the date of application.

The information is recorded in the Emissions Trading Registry.

Bids for the auction of emission allowances are made in euro and are binding after a bid validator gives consent.

The invoice for the auctioned emission allowances must be settled in euro and via a bank account in Switzerland or in the EEA. The FOEN may exclude participants from future auctions if they fail to settle the invoice.

The FOEN or a FOEN-authorised entity collects the data concerning installation operators required to calculate the maximum quantity of emission allowances to be made available and the quantity of emission allowances to be allocated free of charge.

The installation operator is required to cooperate. If it violates its obligation to cooperate, then it shall be denied emission allowances free of charge.

Aircraft operators are responsible for collecting the data relating to their activities under this Ordinance.

Installation operators participating in the Swiss ETS shall submit a monitoring plan to the competent authority for approval in accordance with Annex 14 no later than three months after the deadline for notification under Article 40 paragraph 2 or after the submission of an application to participate under Article 42. They use the template provided by the FOEN.

Aircraft operators participating in the Swiss ETS shall submit a monitoring plan to the competent authority for approval in accordance with Annex 14 no later than three months after notification of the obligation to participate in accordance with Article 46d paragraph 2. If the monitoring plan must be submitted to the FOEN, they use the template provided.

The monitoring plan must meet the requirements set out in Annex 16.

Installation or aircraft operators participating in the Swiss ETS (ETS participants) shall amend the monitoring plan if it no longer meets the requirements of Annex 16 or if an amendment is required due to a change in accordance with Articles 46b and 46c. They shall submit the amended monitoring plan to the competent authority for approval in accordance with Annex 14.

The CO₂ monitoring plan in accordance with the Ordinance of 2 June 2017¹⁰² on the acquisition of tonne-kilometre data and the drawing-up of monitoring plans for flight routes is deemed the monitoring plan.

ETS participants shall submit a monitoring report to the competent authority in accordance with Annex 14 annually by 31 March of the following year. If the monitoring report must be submitted to the FOEN, participants shall use the template provided.

The monitoring report must contain the relevant information in accordance with Annex 17. The FOEN may request additional information if required for monitoring.

The FOEN may require at any time that the monitoring report of installation operators be verified by a FOEN-approved verifier.

Aircraft operators must have their monitoring report verified by a verifier in accordance with Annex 18.

The monitoring report of aircraft operators with CO₂ emissions that fall below the thresholds set out in Article 28a paragraph 6 of Directive 2003/87/EC¹⁰⁴ is deemed to be verified if the aircraft operator uses an instrument in accordance with Article 54 paragraph 2 of the Regulation (EU) No 601/2012¹⁰⁵.

If an ETS participant submits an incomplete monitoring report or fails to submit it by the deadline, the competent authority shall estimate the relevant emissions in accordance with Annex 14 at the participant’s expense.

If there are doubts about the correctness of the verified monitoring report, the competent authority may adjust the emissions at its own dutiful discretion in accordance with Annex 14.

ETS participants shall inform the competent authority without delay in accordance with Annex 14 about:

• a. changes that could affect the emission allowances to be allocated free of charge;

• b. changes in contact information.

• ² Aircraft operators which no longer perform flights in accordance with Annex 13 must report this to the competent authority under Annex 14 no later than three months after cessation of the relevant flight activities.

The cantons shall verify whether installation operators participating in the ETS have met their information obligations under Article 40 paragraph 2 and Article 53 paragraph 1 and whether the information provided is complete and traceable.¹⁰⁷

The FOEN makes the required information available to the cantons.

If a canton determines that the requirements of this Ordinance have not been met, it informs the FOEN without delay.

Each year installation operators shall surrender to the FOEN emission allowances for installations and, if permitted, emission-reduction certificates. Decisive are the relevant greenhouse gas emissions of the installations that have been taken into account.

Each year aircraft operators shall surrender to the competent authority under Annex 14 emission allowances for aircraft or for installations and, if permitted, emission-reduction certificates. Decisive are the aircraft operator’s CO₂ emissions in accordance with Article 52.

ETS participants shall meet these obligations each year by 30 April for the greenhouse gas emissions of the previous year.

On application, the FOEN may, in cases where European emission allowances are not recognised in the Swiss ETS in accordance with Article 4 paragraph 1 of the Agreement of 23 November 2017¹¹⁰ between the Swiss Confederation and the European Union on the linking of their greenhouse gas emissions trading systems (ETS Agreement), count European emission allowances towards meeting the obligation of an ETS participant in accordance with Article 55 if the ETS participant proves that:

1. it cannot meet its surrender obligation in accordance with Article 55 without these allowances being counted;

2. it has participated in an auction of emission allowances in accordance with Article 48 and thus has made offers for the required quantity of emission allowances at market prices;

3. procuring the lacking emission allowances issued by the Confederation in accordance with Article 45 paragraph 1 or Article 46e paragraph 1 outside auctions would significantly impair the ETS participant's competitiveness.

To assess significant impairment to competitiveness, the FOEN shall also takes account in particular of the ETS participant's receipts from the sale of emission allowances issued by the Confederation.

The application must be submitted to the FOEN no later than 31 March of the year following the year for which the case of hardship is claimed for the first time. The FOEN decides annually on the quantity of eligible European emission allowances.

If no linking with the European Emissions Trading Registry exists or is likely to exist in the foreseeable future, the European emission allowances must be transferred annually to a Swiss Confederation account in the European Union Emissions Trading Registry.

The maximum quantity of emission-reduction certificates that an installation operator participating in the ETS may surrender is calculated as follows:

a. for installations that were previously taken into account in the ETS in the years 2008–12: 11 per cent of five times the emission allowances allocated annually on average in this period minus the emission-reduction certificates that were taken into account during this period;

b. for the other installations and greenhouse gas emissions: 4.5 per cent of the greenhouse gas emissions during the years 2013–20.

For installations that were only intermittently taken into account during the period 2013–20, the maximum quantity of emission-reduction certificates is reduced according to this period.

The maximum quantity of emission-reduction certificates shall be recalculated with effect from the beginning of the following year if:

a. a physical change in at least one installation leads to a significant increase or reduction in a sub-installation’s installed capacity;

b. the operation of the installations ceases; or

c. the operation of the essential parts of the installations is reduced by at least half.

The maximum quantity of emission-reduction certificates for installations in accordance with Article 55b paragraph 1 letter a shall be reduced to a maximum of 8 per cent of five times the average emission allowances allocated annually in the years 2008–12 minus the emission-reduction certificates taken into account in this period.

The maximum quantity of emission-reduction certificates that an aircraft operator may surrender is 1.5 per cent of its decisive CO₂ emissions in 2020 in accordance with Article 52.

If an ETS participant does not meet its obligations to surrender emission allowances or emission-reduction certificates by the deadline, then the FOEN shall impose a penalty in accordance with Article 21 of the CO₂ Act.¹¹⁴

The payment deadline is 30 days from the issue of the ruling. If a payment is late, default interest at the rate of 5 per cent per year is charged.

If an ETS participant does not surrender emission allowances or emission reduction certificates by 31 January of the following year, then they shall be offset against the emission allowances allocated to the installation operator free of charge for that year.¹¹⁵

ETS participants must have an operator account in the Emissions Trading Registry; aircraft operators under the administration of a foreign authority in accordance with Annex 14 are exempted.

Installation and aircraft operators participating in the European Union ETS and the other companies from the EEA admitted to bid in auctions in the European Union that wish to take part in the auction must have a personal account.

Operators with reduction obligations under Chapter 5 and importers and manufacturers of fossil motor fuels in accordance with Chapter 7 that hold emission allowances, emission-reduction certifications or attestations in the Emissions Trading Registry, or that want to trade them, must have an operator or a personal account.

All other companies and persons that hold emission allowances, emission-reduction certificates or attestations in the Emissions Trading Registry, or that want to trade them, must have a personal account.

Companies, operators and persons that receive attestations for a project or a programme in accordance with Article 5, for emission reductions in accordance with Article 12, or for emission reductions arising from a target agreement with an emissions target in accordance with Article 12a may have them issued directly to a third party’s operator or personal account.

A personal account holder may keep not more than a million emission allowances in his or her personal accounts.

Companies, operators and persons under Article 57 must apply to the FOEN to open an account.

The application must include:

1. for installation or aircraft operators and other companies: an extract from the commercial register and a copy of proof of identity of the person authorised to represent the operator or company;

2. for natural persons: proof of identity;

3. first names, surnames, postal and e-mail addresses and proof of identity of the applicant;

4. first names, surnames, postal address, personal e-mail address, mobile phone number, proof of identity and criminal record certificate of at least one and no more than four authorised representatives for the account;

5. first names, surnames, postal address, personal e-mail address, mobile phone number, proof of identity and criminal record certificate of at least one and no more than four transaction validators;

6. a declaration that the applicant accepts the General Terms and Conditions of the Emissions Trading Registry.

The submission of a Swiss criminal record certificate is not required if evidence can be provided by means of notarial certificate that the persons concerned have not been convicted of the criminal offences set out in Article 59a paragraph 1 letter b.

The FOEN may request additional information if required to open the account.

Companies registered in a state in which no commercial register is maintained shall confirm by another form of supporting document their existence and the authorisation to sign of the person entitled to represent the company.

Information on commercial register extracts, proof of identity, criminal record certificates and information in accordance with paragraphs 4 and 5 must be authenticated. Copies of documents issued outside of Switzerland must be apostilled. The date of the documents to be submitted and the authentication or apostille may not be more than three months before the application date.

The FOEN opens the requested account after reviewing the information and documents and as soon as the applicant has paid the fee.

Aircraft operators administered by the FOEN must submit an application to open an account in the Emissions Trading Registry within 30 working days after the approval of the aircraft operator’s monitoring plan or its transferral to Switzerland. The application must contain the unique aircraft code(s) of the aircraft operated by the applicant which fall under the Swiss ETS or the European Union ETS.

Any company or person with a personal account under Article 57 must designate an address for service in Switzerland for the following persons:

1. for companies, the person entitled to represent the company, or for natural persons, the account holder;

2. the authorised representatives for the account; and

3. the transaction validators.

Any operator or person with an operator or personal account under Article 57 must designate an address for service in Switzerland or in the EEA for the following persons:

1. the auction agents; and

2. the bid validators.

A company that has an operator account or personal account in accordance with Article 57 must designate a registered office in Switzerland or in the EEA and hold a bank account in Switzerland or in the EEA.

For an operator account or personal account of persons under Article 57, the account holder must designate a place of domicile in Switzerland or in the EEA and hold a bank account in Switzerland or in the EEA.

Paragraphs 3 and 4 do not apply to accounts of aircraft operators outside of Switzerland and the EEA.

The FOEN shall reject the account opening or entry of authorised representatives for the account, authorised auction agents, transaction validators and bid validators if:

• a. the transmitted information or documents are incomplete, incorrect or not traceable;

• b. the company, the managing director or one of the persons mentioned in the introductory sentence has been convicted in the previous ten years of money laundering or criminal offences against property or of other criminal offences in connection with emissions trading or the legislation on financial market infrastructures, the financing of terrorism or other serious offences where the account was misused.

• ² It shall suspend the account opening or entry if an investigation is pending against the company or a person mentioned in paragraph 1 letter b due to any of the criminal offences mentioned in paragraph 1 letter b.

If the FOEN rejects the account opening of an installation or aircraft operator that is obliged to participate in the ETS, then the FOEN shall open a frozen account to which the emission allowances allocated under Article 46 or Article 46f are credited. The account remains frozen until the reasons that led to the rejection of the account opening have been eliminated.

All emission allowances, emission-reduction certificates, attestations and auction bids must be recorded in the Emissions Trading Registry.

Changes in the holding of emission allowances, emission-reduction certificates and attestations are valid only if they are recorded in the Emissions Trading Registry.

Emission-reduction certificates for the following emission reductions may not be recorded in the Emissions Trading Registry:

1. long-term certified emission reductions (lCER);

2. temporary certified emission reductions (tCER);

3. certified emission reductions from projects for CO₂ capture and geological CO₂ sequestration (CCS).

The FOEN maintains a record of the issuance of attestations and emission allowances for the second commitment period 2013–2020 in the form of an electronic database.

Emission allowances, emission-reduction certificates and attestations are freely tradable.

The authorised representatives for the account, authorised auction agents and the transaction validators and bid validators have the right to secure access to the Emissions Trading Registry.

When ordering a transaction involving emission allowances, emission-reduction certificates or attestations, authorised representatives for the account must give details of:

1. the source and destination accounts; and

2. type and quantity of emission allowances, emission-reduction certificates or attestations to be transferred.

The emission allowances, emission-reduction certificates or attestations are transferred when the transaction validator consents to the transfer.

The transaction is carried out according to a standardised procedure.

The FOEN manages the Emissions Trading Registry electronically and records all transactions and auction bids.

It ensures that it is possible to reproduce all the data relevant to transactions and auction bids at any time.

In addition to the information submitted when an account is opened, it may also require further information at any time if necessary for the secure operation of the Registry.

The FOEN shall review whether the information transmitted for the account opening is still complete, current and correct at least once every three years and requires the account holder to report any changes if applicable.¹²⁴

The Confederation accepts no liability for any losses incurred due to:

1. ¹²⁵errors in transactions involving emission allowances, emission-reduction certificates, attestations and auction bids;

2. restricted access to the Emissions Trading Registry;

3. misuse of the Emissions Trading Registry by third parties.

If the Emissions Trading Registry regulations are contravened or if an investigation is pending due to an offence under Article 59a paragraph 1 letter b, then the FOEN freezes the user access or accounts concerned. The freeze lasts until such time as the regulations are adhered to or the investigation is concluded.

The FOEN may close accounts:

1. that do not contain any emission allowances, emission-reduction certificates or attestations and that have not been used for at least a year;

2. whose holder or registered user has contravened the Emissions Trading Registry regulations for at least a year;

3. if the annual account management fees have not been paid for over a year.¹²⁷

If an account to be closed has a positive balance, the FOEN shall request the account holder to designate another account within 40 working days to which the units are to be transferred. If this request is not met, the FOEN shall cancel the applicable units.¹²⁸

The FOEN may, subject to preservation of manufacturing and trade secrecy, electronically publish the following data held in the Emissions Trading Registry:

• a. account number;

• b. for the following persons, contact details and data in accordance with proof of identity:

  1. persons in accordance with Article 57 paragraphs 1–4,

  2. bid validators,

  3. authorised auction agents,

  4. authorised representatives for the account,

  5. transaction validators;

• c. emission allowances, emission-reduction certificates and attestations per account;

• cbis. transactions;

• d. for ETS participants: auction bids, installation, aircraft and emissions data, the quantity of emission allowances allocated free of charge, the quantity of emission allowances and emission-reduction certificates delivered to meet their obligation;

• dbis. for aircraft operators that were administered by a foreign authority before the ETS Agreement¹³⁰ came into force: aircraft and emissions data, the quantity of emission allowances allocated free of charge, the quantity of emission allowances surrendered to meet their obligation, in each case since 2013 at the earliest;

• d^ter. for companies from the EEA admitted to bid in auctions in the European Union: auction bids;

• e. for domestic emission-reduction projects and programmes: the quantity of attestations issued per monitoring period and account number of the operator or personal accounts to which the attestations for the project or programme have been issued;

• f. for persons with compensation obligations: the amount of the compensation obligation and the quantity of attestations and emission-reduction certificates delivered to meet the obligation;

• g. for operators with reduction obligations under Article 66 paragraph 1: the quantity of emission-reduction certificates delivered to meet the obligation.

The production, extraction and import of the following are subject to the CO₂ levy:

1. coal;

2. other thermal fuels listed in Article 2 paragraph 1 of the CO₂ Act insofar as they are subject to a mineral oil tax under the Mineral Oil Tax Act of 21 June 1996¹⁷⁴.

The levy shall be increased as follows:

1. from 1 January 2014: at 60 francs per tonne CO₂, if the CO₂ emissions from thermal fuels in 2012 exceed 79 per cent of 1990 emissions;

2. from 1 January 2016:

   1. at 72 francs per tonne CO₂ if the CO₂ emissions from thermal fuels in 2014 exceed 76 per cent of 1990 emissions,

   2. at 84 francs per tonne CO₂ if the CO₂ emissions from thermal fuels in 2014 exceed 78 per cent of 1990 emissions;

3. from 1 January 2018:

   1. at 96 francs per tonne CO₂ if the CO₂ emissions from thermal fuels in 2016 exceed 73 per cent of 1990 emissions,

   2. at 120 francs per tonne CO₂ if the CO₂ emissions from thermal fuels in 2016 exceed 76 per cent of 1990 emissions.

The CO₂ levy is imposed in accordance with the tariffs listed in Annex 11.

Any installation operator or person that trades in thermal fuels in accordance with Article 93 must declare the applicable rate of the levy on invoices submitted to buyers.

The following installation operators and persons may apply for a refund of the CO₂ levy:¹⁷⁵

1. those exempt from the CO₂ levy;

2. those that operate CHP plants, which neither participate in the ETS nor are subject to a reduction obligation (Art. 32a para. 1 CO₂ Act); or

3. those that have paid a levy on thermal fuels that were not used to produce energy (Art. 32c CO₂₂ Act).¹⁷⁶

The following are exempt from the CO₂ levy:

1. installation operators participating in the ETS (Art. 17 CO₂₂ Act);

2. repealed

3. installation operators with reduction obligations (Art. 31 CO₂₂ Act).¹⁷⁷

On request, a CHP plant operator with a reduction obligation shall be refunded 60 per cent of the CO₂ levy on fuel used for electricity production in accordance with Article 32a of the CO₂ Act if:¹⁸⁰

1. one or more CHP plants each have a rated thermal input of at least 0.5 MW and no more than 20 MW;

2. one or more CHP plants produced an additional 1.22GWh per year of fossil fuel electricity per year compared to 2012; and

3. ¹⁸¹the additional electricity produced was used outside the plants.

It is entitled to the refund of the remaining 40 per cent of the CO₂ levy on the fuels used for electricity production in accordance with Article 32a of the CO₂ Act if:¹⁸²

• a. it allocates this amount to the measures set out in Article 31a paragraph 2 of the CO₂ Act;

• b. the measure effectively serves to increase energy efficiency;

• c. ¹⁸³it does not implement the measures in another plant whose operator is subject to a reduction obligation or is participating in the ETS;

• d. it does not claim the effect of the measures elsewhere;

• e. it implements the measures by 2020;

• f. it regularly reports to the FOEN in accordance with Article 72; and

• g. it notifies the FOEN of any derogations from the investment obligation in accordance with letter a with reasons and details of the planned corrective measures.

• ³ On application, the FOEN may extend the period referred to in paragraph 2 letter e by two years.

On request, an operator of fossil-thermal power plants shall be refunded the difference between the CO₂ levy on thermal fuels paid and the minimum price in accordance with Article 17 of the CO₂ Act.

Fossil-thermal power plants are installations that produce either solely electricity or also heat simultaneously from fossil energy sources:

that are participating in the ETS for the first time after the amendment of 13 November 2019 comes into force;

that have a total output of at least one MW and an overall efficiency of less than 80 per cent;

that sell electricity to third parties;

that are operated at a location for at least two years or for more than 50 hours per year;

that are not used exclusively for the research, development and testing of new products and processes; and

that are not used primarily for the disposal of municipal or hazardous waste in accordance with Article 3 letters a and c respectively ADWO.¹⁸⁵

In the evaluation of external costs in accordance with Article 17 of the CO₂ Act the FOEN takes into account the current state of scientific knowledge in particular.

Operators of fossil-thermal power plants shall submit the refund application to the FOEN by 30 June for the attention of the implementation authorities. The application must contain the prices for the purchase of emission allowances in the preceding twelve months. The relevant documents must be attached.

5. 5 If the operator does not submit any verifiable information on the amounts paid, the FOEN shall estimate this at its own dutiful discretion. It shall take account of the origin of the emission allowances, the clearing prices and the publicly published secondary market prices.

An application for refund must be submitted to the Swiss Federal Customs Administration (FCA) in the prescribed form.

It must include:

1. a complete compilation of the CO₂ levy paid;

2. the invoices for the CO₂ levy paid;

3. the quantity and type of acquired thermal fuels;

4. the applicable rate of the CO₂ levy.

The FCA may demand further evidence if required for determining the refund.

An application for refund may cover a period of 1–12 months.

It must be submitted by 30 June for the CO₂ levy paid for:

1. the previous year;

2. the fiscal year that ended in the previous year.

A claim for refund is forfeited if the application is not submitted by the deadline.

On request, an installation operator that is neither a participant in the ETS nor subject to a reduction obligation and which operates CHP plants in accordance with Article 32a paragraph 1 of the CO₂ Act shall be refunded 60 per cent of the CO₂ levy on the fuels used for electricity production for each CHP plant which has a rated thermal input of at least 0.5 MW and no more than 20 MW.

The CHP plant operator is entitled to a refund of the remaining 40 per cent of the CO₂ levy on the fuels used to produce electricity if:

1. it allocates this amount to the measures set out in Article 32b paragraph 2 of the CO₂ Act;

2. the measure effectively serves to increase energy efficiency;

3. it does not implement the measures in a plant whose operator is subject to a reduction obligation or is participating in the ETS;

4. it does not claim the effect of the measures elsewhere; and

5. it implements the measures within three subsequent years.

The FOEN may, on request, extend the period referred to in paragraph 2 letter e by two years.

CHP plant operators that are neither participating in the ETS nor subject to a reduction obligation shall submit the application for a refund to the FOEN for the attention of the enforcement authority by 30 June. In particular, it must contain:¹⁹¹

1. the quantity of taxed fuels used for electricity production, calculated on the basis of the annual quantity of electricity shown on the guarantee of origin and of the calorific value of the energy source used;

2. the proof of origin in accordance with Article 9 paragraph 1 EnA¹⁹²;

3. information on the rated thermal input;

4. the monitoring report;

5. information on the annual development of the CO₂ emissions resulting from the measured production of electricity;

6. confirmation from the local canton that the Ordinance on Air Pollution Control has been complied with;

7. information on planned measures;

8. information on the quantity and type of fossil fuels used for electricity production in the form of records of fuel input, output, consumption and stocks;

9. invoices for the CO₂ levies paid;

10. the rate of the CO₂ levy.

The FOEN shall specify the form of the application.

It shall check compliance with the requirements specified in paragraph 1 letters a–g and forward the application to the FCA for a decision.

The monitoring report referred to in paragraph 1 letter d shall in particular contain information on the development of CO₂ emissions resulting from electricity production and a description of the measures and investments implemented. The FOEN specifies the form of the report.

Applications for a refund in accordance with Article 98b shall be submitted for a period of 12 months and apply to fuels consumed in the previous year or in the financial year that ended in the previous year.

The refund is made by the FCA and covers 100 per cent of the CO₂ levy on the fuels used to produce electricity.

The right to a refund is forfeited if the application is not submitted in due time.

Any person who has paid a levy on thermal fuels that were not used to produce energy and wants to apply for a refund must prove the quantity that was not used to produce energy. To this end, records (consumption control) must be maintained for the input, output and consumption of the thermal fuels as well as for warehouse stocks.

The refund application must be submitted to the FCA in the prescribed form.

It must contain information about:

1. the type of usage for non-energy purposes;

2. the quantity and type of thermal fuels that were not used to produce energy;

3. the applicable rate of the CO₂ levy.

The FCA may request additional information if required for determining the refund.

A refund application may cover a period from 1–12 months.

It must be submitted within three months of the end of the fiscal year.

For thermal fuels that have not been used for more than two years before the application has been submitted, there may no longer be a claim for refund.

All documents relevant to the refund are to be retained for five years and submitted to the FCA if requested.

Refund amounts of less than 100 francs per request will not be paid out.

A fee of 5 per cent of the refund is charged per application, amounting to at least 50 but no more than 500 francs.¹⁹⁵

If an installation operator or person referred to in Article 96 violates the obligation to cooperate under this Ordinance, then the FCA may, in agreement with the FOEN, defer refund of the CO₂ levy.

The Confederation shall grant the cantons global financial assistance in accordance with Article 34 paragraph 1 of the CO₂ Act for the promotion of measures for the long-term reduction of CO₂ emissions from buildings, including a reduction in power consumption in the winter period if:

1. the requirements set out in Articles 55–60 of the Energy Ordinance of 1 November 2017¹⁹⁷ (EnO) are met;

2. the measures effectively reduce CO₂ emissions, including reducing power consumption in the winter period; and

3. the measures are implemented in a harmonised manner throughout the cantons.

It shall not grant global financial assistance in particular for measures:

1. ¹⁹⁸that are implemented in plants whose operator is subject to a reduction obligation under the CO₂ Act or that is participating in the ETS;

2. that are implemented within the framework of agreements with the Confederation in accordance with Article 4 paragraph 3 of the CO₂ Act to achieve the statutory reduction target where no additional emission target is thereby achieved;

3. the measures are already supported elsewhere by the Confederation or a private organisation in the climate sector, if no additional emission target is thereby achieved.

The procedure is governed by Articles 63, 64 and 67 EnO¹⁹⁹, whereby:

1. the canton applying for global financial assistance must additionally declare its willingness to implement a programme with measures in accordance with Article 104;

2. the SFOE forwards the application to the FOEN for information.

The canton must use at least 80 per cent the funds resulting from the Confederation’s global financial assistance and the loans provided by the canton for the relevant programme for energy and waste heat measures in accordance with Article 50 EnA²⁰⁰.

Global financial assistance is paid annually to the cantons.

In return for implementing the measures, the canton is paid a lump sum from the funds made available for the long-term reduction the CO₂ emissions from buildings in accordance with Article 34 paragraph 1 of the CO₂ Act and in the form of global financial assistance. The lump sum amounts to five per cent of the allocated promotional contributions credited as the federal share of the subsidy.

Out of the same funds, the SFOE is paid a maximum of one million francs per year for programme communication.

The SFOE is responsible for the nationwide communication of the programme to reduce CO₂ emissions from buildings. It also lays down basic principles to ensure uniform communication across cantons.

The cantons shall publicise the funding programme and draw appropriate attention to the fact that part of the funding comes from the proceeds of the CO₂ levy.

Reporting is based on Article 59 EnO²⁰¹.

The report must provide adequate information on the emission reductions expected and achieved with the funding programme, in addition to the information in accordance with Article 59 paragraph 3 EnO per project funded and broken down by the individual measures.

The SFOE shall forward the report to the FOEN for information purposes.

Control of the correct use of the global financial assistance is governed by Article 60 EnO²⁰².

Repealed

For projects involving the direct use of geothermal energy to provide heat (Art. 34 para. 2 CO₂ Act), assistance may be granted for prospecting and developing geothermal reservoirs if the projects meet the requirements of Annex 12.

Assistance shall not exceed 60 per cent of the eligible investment costs of the project as set out in Annex 12.

Applications for financial assistance must be submitted the SFOE.

They must meet the requirements of Annex 12 point 3.1 and include evidence that the applications for the authorisations and licences required for the project have been submitted in full to the competent authorities and that the financing of the project has been secured.

The SFOE will consult a panel of up to six experts, independent of the project, to examine applications. In addition, the canton concerned may appoint a representative to the expert panel.

The panel of experts evaluates the applications and makes a recommendation for the SFOE’s assessment of the project. The cantonal representative has no vote in the recommendation to the SFOE. The panel of experts may call in further experts to carry out its tasks.

If the conditions for granting financial assistance are met, the Confederation shall conclude an administrative contract with the applicant. In particular, it shall specify the conditions for reclaiming the financial assistance in accordance with Article 113b.

If no funds or insufficient funds are available for a project, the SFOE shall place the project on a waiting list unless it clearly does not meet the eligibility criteria. The SFOE shall inform the applicant accordingly.

When funds are again available, the SFOE shall take the most advanced projects into account. If several projects are equally advanced, the project for which the application was submitted in full earliest will be considered.

Articles 28–30 of the Subsidies Act of 5 October 1990²⁰⁸ (SubA) apply mutatis mutandis to reclaiming financial assistance. Financial assistance can also be reclaimed if the operations of the plant generate profits that subsequently make the financial assistance appear unnecessary.

If the project is used for other purposes and a profit is made, the SFOE may demand a pro rata or full repayment of the financial assistance paid out.

The SFOE must be informed of any other use or sale regarding:

1. the planned type of use;

2. ownership and sponsorship;

3. profits and their amount.

The Confederation guarantees loans for equipment and processes in accordance with Article 35 paragraph 3 of the CO₂ Act if:

1. there are market opportunities for the equipment and processes;

2. the borrower can credibly demonstrate creditworthiness; and

3. the lender takes the guarantee into account in determining the interest on the loan.

It only guarantees loans granted by a bank in accordance with the Federal Act of 8 November 1934²⁰⁹ on Banks and Savings Banks or another appropriate lender.

The guarantee may secure all or part of the loan but may not exceed three million francs.

On application, the FOEN shall grant the borrower a guarantee if the requirements of Article 114 are met.

The application for granting the guarantee must include:

1. information about the borrower’s organisational form and financial structure;

2. technical documentation of the project, including a description of the equipment and processes and planned development and marketing;

3. a description of the project’s business model;

4. information regarding the extent to which the equipment and processes meet the requirements of Article 114.

The FOEN may request additional information if it is required for assessing the application.

It may require collateral to secure the guarantee in well-founded cases.²¹⁰

A borrower who has received a loan guarantee must inform the FOEN without delay during the duration of the guarantee about:

1. changes that could have an effect on the guarantee;

2. changes in contact information.

It must submit a report every quarter to the FOEN on:²¹¹

1. the status of the guaranteed loans;

2. ²¹²the course of business and its expected development; and

3. ²¹³the liquidity and financial structure.

It provides the business report, balance sheet and statement of financial performance to the FOEN annually. These must be submitted no later than three months following their completion.²¹⁴

DETEC appoints a steering committee to administer the technology fund and by means of an administrative contract, a guarantee committee and an administrative office. It determines the principles for awarding guarantees and for the organisation.

The steering committee has strategic leadership over the technology fund.

The guarantees committee assesses the guarantee requests on behalf of the FOEN at the request of the administrative office.

The administrative office manages the technology fund’s operations. It is responsible in particular for the assessment of guarantee requests, administration of the guarantees and the processing of guarantee cases as well as control of the reporting under Article 116. It submits a report on the technology fund’s activities and financial situation to the steering committee.

The administrative office invoices guarantee holders for fees for the evaluation of guarantee requests and carrying out controls on guarantee holders for the term of the guarantee. The fee for the evaluation of the guarantee request is calculated using a flat rate and is based on number 9 of the Annex to the Ordinance on the Fees charged by the Federal Office for the Environment of 3 June 2005²¹⁶ (FeeO-FOEN). The annual guarantee fee is calculated according to costs (Art. 4 FeeO-FOEN); it amounts to no more than 0.9 per cent of the guarantee amount per year.²¹⁷

The resources for the technology funds are provided in the budget.

The Federal Assembly decides on the funding commitments for granting the guarantees.

The sum of the guarantees may never exceed 500 million francs.

The portion of the levy revenue for the public includes the portion of the collection year’s estimated annual revenue for the public and the difference from the amount estimated two years earlier and the public’s share of the funds not used two years earlier in accordance with Article 34 paragraph 4 of the CO₂ Act.²¹⁸

The estimated annual revenue equals the anticipated receipts plus positive or minus negative interest as of 31 December.

The portion of the revenue for the public is distributed by insurers in each collection year on behalf of, and under the supervision of, the FOEN. The difference between estimated and actual annual revenues and the public’s share of the unused funds in accordance with Article 34 paragraph 4 of the CO₂ Act are balanced in the distribution two years later.²¹⁹

The following are deemed insurers:

1. providers of mandatory health insurance under the Federal Act of 18 March 1994²²⁰ on Health Insurance (HInsA);

2. providers of military insurance under the Federal Act of 19 June 1992²²¹ on Military Insurance (MilIA).

Insurers distribute the portion of the revenue to the public in even payments to all persons who in the collection year:

1. are subject to an insurance obligation under the HInsA or under Article 2 paragraph 1 or 2 MilIA; and

2. have their domicile or place of residence in Switzerland.

Distributions to persons who are only intermittently insured by an insurer during the collection year are in proportion to the duration of their stay.

The insurers settle the amounts by deducting the distributions from the premiums due in the collection year.

The portion of the revenue for the public is proportionately paid out to insurers by 30 June of the collection year.

Decisive for the calculation of the amount for each insurer is the number of persons it has insured who meet the requirements of Article 120 paragraph 3 as of 1 January of the collection year.

The difference between the amounts paid out and the sum of the actual distributed amounts is balanced in each subsequent year.

Each insurer shall notify the Federal Office of Public Health (FOPH) by 20 March of the collection year regarding:

1. the number of persons it has insured who, as of 1 January of the collection year, meet the requirements of Article 120 paragraph 3;

2. the sum of its actual distributions in the previous year.

Insurers inform the insured persons regarding the amounts to be distributed when they inform them of new premiums for the collection year.

For the expenses for implementation of this Ordinance as well as the Ordinance of 12 November 1997²²² on the Incentive Tax on Volatile Organic Compounds, insurers shall be compensated a total of 30 cents per insured person who, as of 1 January of the collection year, meets the requirements of Article 120 paragraph 3.

The portion of the levy revenue for the business community (portion of the revenue for the business community) includes the portion of the collection year’s estimated annual revenue for the business community and the difference from the amount estimated two years earlier and the amount of unused funds in accordance with Article 34 paragraph 4 of the CO₂ Act minus the public’s share of the funds not used two years earlier in accordance with Article 34 paragraph 4 of the CO₂ Act.²²³

The estimated annual revenue equals the anticipated receipts plus positive or minus negative interest as of 31 December.

The portion of the revenue for the business community is distributed to employers in accordance with the directives of the Federal Social Insurance Office by the OASI compensation offices (compensation offices) in each collection year on behalf of, and under the supervision of, the FOEN. The difference between estimated and actual annual revenues and the public’s share of the unused funds in accordance with Article 34 paragraph 4 of the CO₂ Act are balanced in the distribution two years later.²²⁴

The compensation offices shall distribute the portion of the revenue for the business community by 30 September of the collection year. If justified, these deadlines may be appropriately extended by the FOEN on application.²²⁵

They distribute the portion of the revenue for the business community in proportion to the employees’ qualifying salary for OASI two years before the collection year. Salaries subsequently corrected due to employer reviews will not be taken into account.

The compensation offices distribute the portion of the revenue for the business community by offsetting them against employers’ contributions due in the collection year or by a pay-out to employers. Amounts of 50 francs or more that cannot be offset will be paid out. In the event of changes being made, amounts of 50 francs or more will be offset or paid out.²²⁶

The FOEN notifies the compensation offices annually of the distribution factor.

The compensation offices inform claim-eligible employers annually about the distribution factor and the paid-out sums.

The FOEN determines the remuneration of the compensation offices in consultation with the Federal Social Insurance Office.

The remuneration is based on a cost code, taking into account the number of employers with which the compensation offices concerned are required to settle.

The following ordinances are being repealed:

1. CO₂ Crediting Ordinance of 22 June 2005²⁶⁰;

2. CO₂ Ordinance of 8 June 2007²⁶¹;

3. DETEC Ordinance of 27 September 2007²⁶² on the National Emissions Trading Registry;

4. CO₂ Compensation Ordinance of 24 November 2010²⁶³;

5. Ordinance of 16 December 2011²⁶⁴ on the Reduction of CO₂ Emissions from Passenger Cars.

...²⁶⁵

Emission allowances that have not been used in the years 2008–2012 shall be converted on 30 June 2014:

1. for installation operators participating in the ETS: into emission allowances in accordance with this Ordinance;

2. for installation operators with reduction obligations: into credits to compensate a failure to meet their emissions target or measures target;

3. for remaining installation operators and persons: into attestations for domestic emission reductions.

Installation operators with reduction obligations may apply at any time to have their credits converted into attestations in accordance with paragraph 1 letter b.

Installation operators participating in the ETS or installation operators with reduction obligations may apply to the FOEN to carry-over a maximum of as many unused emission-reduction certificates from the 2008–2012 period into the 2013–2020 period as it is anticipated they will be permitted to surrender to meet their obligations under this Ordinance.²⁶⁸

Only emission reduction certificates that comply with the requirements of Article 4 may be carried over.

The FOEN determines the total amount that may be carried over on the basis of Switzerland’s international commitments.

Installation operators participating in the ETS and installation operators with reduction obligations are given priority for the carry over.²⁶⁹

Emission-reduction certificates that have not been carried over can be surrendered towards meeting commitments under this Ordinance by 30 April 2015 if they comply with the requirements of Article 4.²⁷⁰

Emission-reduction certificates that have not been carried over will be cancelled by the FOEN after 30 April 2015.²⁷¹

The current CO₂ Act applies to projects that the FOEN has assessed as appropriate domestic compensation projects before 1 January 2013.

Emission reductions achieved from projects in accordance with paragraph 1 before 1 January 2013 and confirmed by the FOEN are eligible for application by 31 December 2014 for attestations for emission reductions under this Ordinance.

To calculate decisive CO₂ emissions from large-scale importers, passenger cars with CO₂ emissions of less than 50 g CO₂/km will be taken into account as follows:

1. 2013: 3.5 times;

2. 2014: 2.5 times;

3. 2015: 1.5 times.

Installation operators participating in the ETS that are engaged in the activities listed in Annex 6 when this Ordinance comes into force must register with the FOEN by 28 February 2013, and submit a monitoring plan to the FOEN for approval in accordance with Article 51 by 31 May 2013.

Installation operators that are engaged in the activities listed in Annex 7 when this Ordinance comes into force must submit an application to participate in the ETS by 1 June 2013, and submit a monitoring plan to the FOEN for approval in accordance with Article 51 by 1 September 2013.

Installation operators participating in the ETS that wish to be exempted from the obligation to participate in the ETS starting in 2013 must submit an application to do so by 1 June 2013.

Holders of personal accounts with a registered office or domicile outside of Switzerland or the EEA must designate a registered office or domicile in Switzerland or in the EEA within 12 months of the amendment of 13 November 2019 coming into force. After this deadline has expired, the FOEN may close the accounts concerned in accordance with Article 64.

Installation operators with commitments to reduce greenhouse gas emissions in accordance with Article 66 that would like to apply for a refund of the CO₂ levy for 2013 must submit an application for a determination of its reduction obligation by 1 June 2013. In the application, they must provide information regarding their greenhouse gas emissions in 2010 and 2011.

To assess whether the commitment has been met and to assess penalties for a possible failure to meet the commitment in the 2008–2012 period, the previous legislation applies.

The FCA may on request provisionally refund the CO₂ levy if the installation operator:

1. was subject to a reduction obligation in the years 2008–2012; and

2. has reported to the FOEN its obligation to participate in the ETS from 2013, or submitted an application for determination of its reduction obligation or its participation in the ETS from 2013.

If an installation operator fails to fulfil the requirements for participation in the ETS or if its application for a determination of its reduction obligation is rejected, then it must fully repay the refunded amounts with interest.

The FOEN must transfer attestations for domestic emission reductions that have been issued within the FOEN-administered database to the Emissions Trading Registry no later than 30 June 2015.

Emission-reduction certificates under Article 60 paragraph 3 that are entered into the Emissions Trading Registry before the amendment of 8 October 2014 comes into force must no later than 30 April 2015:

1. be transferred into the emissions trading registry of another contractual party under Annex B of the Kyoto Protocol of 11 December 1997²⁷⁶; or

2. be voluntarily cancelled under the rules of the Kyoto Protocol.

Emission-reduction certificates under Article 60 paragraph 3 that expire before 30 April 2015 may be replaced with the corresponding number of emission-reduction certificates that may be counted in accordance with Article 4 under the rules of the Kyoto Protocol.

Expired emission-reduction certificates will be cancelled.

In the case of programme agreements under Article 34 paragraph 1 letter a of the CO₂ Act that are entered into before the Amendment of 22 June 2016 comes into force, Article 104–110, 112 and 113 apply in their previous wording, together with Article 111a; Article 111 does not apply.

Unused funds from programme agreements entered into before the Amendment of 22 June 2016 comes into force shall be returned by the canton to the Confederation within three years at the latest of the expiry of the programme agreement.

The provisions of Chapter 3, insofar as they concern vans and light articulated vehicles, apply from the reference year 2020.

When Article 37 is applied for the first time, the final accounts shall also include the funds from the sanctions imposed under the Article 13 of the CO₂ Act up to the date on which this Ordinance comes into force.

This Ordinance comes into force on 1 January 2013.