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The Swiss Constitution tasks the Swiss Confederation with enacting legislation to protect the Swiss population and the natural environment against damage or nuisance. In furtherance of that goal, Switzerland has ratified the major relevant international treaties that deal with air pollution and greenhouse gas emissions and implemented the requirements into national law. It uses various measures to reduce air pollution and greenhouse gas emissions, in particular it sets ambient limit values; prohibits the manufacturing, import, export, or use of substances that deplete the ozone layer; levies incentive taxes on petrol and diesel, extra-light fuel oil, volatile organic compounds, and the production, extraction, and import of thermal fuels; participates in emissions trading; sets building and vehicle emissions standards; requires fuel importers and operators of fossil-thermal power plants to compensate for CO2 emissions; makes voluntary agreements with industry sectors to reduce emissions; promotes climate program training and communication; and set up a technology fund to guarantee loans for companies that are developing and marketing new products and methodologies for reducing greenhouse gas emissions. Furthermore, it encourages the use of renewable fuels (biofuels) by exempting domestic manufacturers and importers from the mineral oil tax that is generally levied on fuels if the biofuels fulfill the ecological and social requirements set out in the relevant legislation.

I. General Introduction

Switzerland is a confederation that is made up of twenty-six cantons (states), each of which has its own government, parliament, and courts. Its constitution provides that the “Confederation shall legislate on the protection of the population and its natural environment against damage or nuisance” and “shall ensure that such damage or nuisance is avoided.”[1] The cantons are generally responsible for the implementation of the relevant federal regulations in this area.[2]

At the end of 2017, Switzerland had a population of 8.48 million, which is an increase of 0.7% compared to 2016, but lower than the average population growth of around 1% during the years 2007 to 2016.[3] It is located in the middle of Europe, with the Swiss Plateau, the Jura Mountains, and the Alps covering most of the country’s 41,285 square-kilometer (about 15,940 square-mile) surface area. The Alps act as a climate divide.[4] It neighbors the European Union (EU) which is a major economic partner. The EU and Switzerland have concluded a number of bilateral agreements and Switzerland generally aims to align its laws with EU legislation.[5]

From 1864, when industrialization began, to 2012, the temperature in Switzerland rose by about 1.8°C, thereby exceeding the global average increase of 0.85°C by more than double. The rise in temperature is most likely caused by increased greenhouse gas (GHG) emissions.[6] In 2015, Switzerland emitted a total 48.14 million metric tons (t) of CO2 equivalent (CO2 eq) into the atmosphere.[7] Most of this can be attributed to traffic (15.47 million t), the manufacturing industry (9.79 million t), and residential households (8.59 million t). Agriculture accounted for 6.50 million t, the services industry for 4.13 million t, and waste for 3.65 million t.[8] In a global comparison, Switzerland’s GHG emissions make up only 0.1% of global emissions.[9] It is nonetheless committed to an active climate policy, in particular because it is affected by the melting of glaciers.[10] Future GHG emissions will determine to what extent the climate will change and if the temperature increase in Switzerland will continue.[11] However, even though the Swiss economy and population kept growing in the years from 1990 to 2015, GHG emissions per capita and per gross domestic product (GDP) declined by 27% and 39%, respectively, in the same time frame.[12]

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II. Legal Framework

A. International Law

1. Convention on Long-range Transboundary Air Pollution

Switzerland has signed and ratified the 1979 Convention on Long-range Transboundary Air Pollution (CLRTAP) and its eight Protocols.[13] The Convention entered into force for Switzerland on May 6, 1983.[14] The CLRTAP aims to reduce and prevent air pollution, including transboundary air pollution, by means of information exchanges, consultation, research, monitoring, and development of policies and strategies.[15] The Convention was initially regarded as a “flexible framework for cooperation.” The eight protocols extended the number of substances covered by the CLRTAP and laid down legally binding targets to be taken by the State Parties to cut air pollutants emissions.[16] State Parties are obligated to report on their measures on a periodical basis.

2. United Nations Framework Convention on Climate Change and Kyoto Protocol

Switzerland ratified the United Nations Framework Convention on Climate Change (UNFCCC) in December 1993 and it entered into force for Switzerland in March 1994.[17] In 2003, Switzerland ratified the Kyoto Protocol to the UNFCCC, which entered into force for Switzerland in 2005.[18] Switzerland pledged to reduce its GHG emissions to an average of 8% against 1990 levels for the commitment period of 2008–2012. The commitments were implemented into national law in the first CO2 Act of 1999.[19]

The Kyoto Protocol was amended in December 2012 (Doha Amendment to the Kyoto Protocol) and new commitments were agreed upon by some countries.[20] During the second commitment period, which runs from 2013 to 2020, Switzerland pledged to reduce its GHG emissions by 20% compared to 1990 levels.[21]

3. Paris Agreement to the UNFCCC

In October 2017, Switzerland ratified the Paris Agreement, which entered into force for Switzerland on November 5, 2017.[22] The Paris Agreement’s goal is to limit the global average temperature increase above preindustrial levels to well below 2°C. In furtherance of that goal, Switzerland submitted its “intended nationally determined contribution” (INDC) in which it set a total GHG emissions reduction target of 50% below 1990 levels by 2030.[23]

B. National Law

1. Air Pollution Control

Even though the air quality in Switzerland has improved since the 1980s, pollution continues to be higher than the ambient limit values set out in the relevant legislation.[24] Air pollution reduction measures are mainly codified in the Environmental Protection Act (EPA).[25] The EPA contains general provisions that apply to all aspects of environmental protection and is supplemented by various detailed implementing ordinances. For the area of air pollution control and reduction these are in particular the Ordinance on Air Pollution Control (OAPC),[26] the Chemical Risk Reduction Ordinance,[27] the Ordinance on Incentive Taxation of Petrol and Diesel with a Sulfur Content of More Than 0.001% (PDSO),[28] the Ordinance on the Incentive Tax on Extra-Light Heating Oil with a Sulfur Content of More Than 0.1% (ELHOO),[29] and the Ordinance on the Incentive Tax on Volatile Organic Compounds (OVOC).[30] The legislation is mainly focused on reducing air pollution from respirable particulate matter (PM10), nitrogen oxides (NOX), sulfur dioxide (SO2), and ozone (O3), among others. The reduction of CO2 emissions is dealt with in separate legislation.[31]

a. Ordinance on Air Pollution Control

“Air pollution” is defined as a “modification of the natural condition of the air, in particular, through smoke, soot, dust, gases, aerosols, steams, odors or waste heat.”[32] The EPA generally requires that the spread of air pollutants and other emissions are kept to a minimum and prevented where they occur.[33] The EPA authorizes the Swiss Federal Council (the Swiss government) to enact legislation to limit emissions, in particular by setting ambient limit values.[34] The OAPC therefore includes preventive emission limits for installations[35] that pollute the air, provisions on open-air waste incineration, requirements for thermal and motor fuels, maximum permitted ambient air pollution levels (ambient limit values), and procedures in the event of excessive ambient air pollution levels.[36] Different rules exist for existing and new stationary installations (industrial pollution), vehicles, and transport infrastructure.[37] The main reduction measures are limits to the release of certain organic and inorganic substances from existing and new stationary installations;[38] additional limits to the release of substances for certain installations, in particular chemical plants, the mineral oil industry, metal productions plants, agricultural and foodstuffs installations, coating and printing factories, and waste incinerators;[39] additional or different emission limits for combustion installations;[40] licensing of combustion installations, construction machines and particle filter systems, and machinery;[41] sulfur content and combustion limits for thermal and motor fuels;[42] restrictions on the height of industrial chimneys;[43] and average ambient limit values for air pollutants like SO2, nitrogen dioxide (NO2), carbon monoxide (CO), O3, and PM10, calculated on an annual or hourly basis.[44]

The cantons are obligated to monitor ambient air pollution levels in their territory, establish and regularly review action plans to control excessive ambient air pollution levels, and enforce the OAPC in general.[45]

b. Chemical Risk Reduction Ordinance

The Chemical Risk Reduction Ordinance (ORRChem) includes measures to deal with the damage of the ozone layer. Substances that deplete the ozone layer like fully halogenated chlorofluorocarbons (CFCs) generally cannot be manufactured, imported, exported, or used.[46] Exceptions may be granted upon special request and in limited circumstances.

c. Incentive Taxation of Petrol and Diesel, Extra-light Fuel Oil, and VOCs

The ordinances on incentive taxation of petrol and diesel, extra-light fuel oil, and volatile organic compounds (VOCs) create economic incentives to reduce the use of sulfur and VOCs[47] like acetone and benzene by making them more expensive. Exemptions from the taxes are possible if measures to reduce emissions are taken in return. In the case of the VOC incentive tax, for example, persons liable for the tax must prove that they have an operational air purification plant in place that is in good technical condition and that the measures taken have resulted in the annual quantity of VOC emissions from their installations being reduced by at least 50%.[48] The proceeds from the taxes are redistributed to the general public.[49]

2. Greenhouse Gas Emissions Reduction

The core domestic legal instrument to combat GHG emissions and climate change in Switzerland is the CO2 Act[50] and its corresponding ordinance.[51] The CO2 Act implements, inter alia, the goals agreed upon under the UNFCCC and the Kyoto Protocol, Doha Amendment, and Paris Agreement. The current second revision of the CO2 Act sets targets for buildings, transport, and industry for GHG emission reduction until 2020. Furthermore, it obligates the Swiss Federal Council to submit proposals to the Swiss Parliament on how to reduce GHG emissions beyond 2021.[52] In order to meet the GHG emission reduction target under the Paris Agreement of 50% by 2030 compared to 1990 levels, a third revision of the CO2 Act is currently in progress.[53] Measures to reduce CO2 emissions set out in the CO2 Act and its implementing ordinances include a CO2 levy, emissions trading, building standards, vehicle emissions standards, compensation for CO2 emissions for fuel importers and operators of fossil-thermal power plants, voluntary agreements with industry sectors, climate program training and communication, and a technology fund to guarantee loans for companies that are developing and marketing new products and methodologies for reducing GHG emissions.[54]

a. CO2 Levy

Since 2008, Switzerland has levied an incentive tax on the production, extraction, and import of thermal fuels, such as heating oil and natural gas and coal, when they are used to produce heat, to generate light, in thermal installations for the production of electricity, or for the operation of heat-power cogeneration plants.[55] The goal is to encourage people to use them more economically and choose more carbon-neutral or low-carbon energy sources.[56] The current rate as of January 1, 2018, is CHF 96 (about US$100) per metric ton of CO2.[57] One-third of the revenue from the CO2 levy is invested into energy-efficient renovations of buildings and transferred to the technology fund, and two-thirds is redistributed to the public and the business community.[58]

Certain companies and persons may be exempted from the CO2 levy and can request a refund from the Swiss Federal Customs Administration.[59] Greenhouse gas-intensive companies that commit to a reduction in their GHG emissions or participate in the Emissions Trading Scheme as well as power plants are exempt.[60] Furthermore, persons that prove that they did not use the thermal fuels to generate energy may request an exemption.[61] Lastly, since January 1, 2018, operators of fossil fuel-based combined heat and power plants (CHP plants) have been able to request a (partial) refund for fossil combustible fuels that they use for electricity production if the plants have a rated thermal input of 0.5 to 20 MW.[62]

b. Emissions Trading Scheme

The Swiss Emissions Trading Scheme (ETS) adheres to the “cap-and-trade” principle, meaning that the availability of tradable rights to emit greenhouse gases (emission allowances) is limited. The Swiss ETS requires certain large, greenhouse gas-intensive companies to participate, whereas other small and medium-sized companies can choose to do so.[63] As mentioned, participation in the ETS qualifies the companies for an exemption from the CO2 levy.[64] Participating companies must submit annual greenhouse gas emission reports.[65] If emissions of ETS companies are neither covered by emission allowances nor by emission reduction certificates, companies will have to pay a fine of CHF125 (about US$130) per metric ton of CO2 eq.[66]

On November 23, 2017, the EU and Switzerland signed an agreement to link their GHG emissions trading systems and create a joint CO2 market.[67] In a next step, the Swiss Parliament and the competent EU institutions need to approve the ratification for the agreement to enter into force.[68] In preparation for the agreement entering into force, Switzerland updated the Ordinance on the Acquisition and Reporting of Tonne-Kilometre Data Relating to Distances Covered by Aircraft,[69] because emissions generated from aviation were excluded from the Swiss ETS, unlike in the EU. The Ordinance only includes emissions from domestic flights and flights from Switzerland to member states of the European Economic Area.[70]

c. Building Standards

Buildings account for one-quarter of the Swiss CO2 emissions and 40% of energy consumption.[71] The goal is to reduce these emissions by 40% compared to the 1990 levels, with an interim target of a 22% reduction by 2015.[72] The abovementioned CO2 levy and the proceeds from it that are invested in the federal and cantonal building programs are two of the measures available to reduce building emissions. The buildings programs invest in energy-efficient renovation of buildings, renewable energies, waste heat recovery, and the optimization of building services technology.[73] In addition, the cantons are required to define standards for the continuous reduction of CO2 emissions in new and older buildings that are heated with fossil fuels based on the current state of the art.[74] They submit regular reports to the Confederation on the measures taken.[75]

d. Vehicle Emission Standards

More than a third of the total energy consumption and CO2 emissions in Switzerland can be attributed to traffic.[76] Rules on vehicle emission standards are codified in the CO2 Act, the CO2 Ordinance, the Ordinance on Technical Requirements for Road Vehicles,[77] and the Ordinance on the Homologation of Road Vehicles.[78] CO2 emission regulations for new passenger cars in Switzerland are similar to those found in the EU. The CO2 Act explicitly states that regulations of the EU on vehicle emission standards must be considered when reduction goals are set.[79] Currently, passenger cars that are registered for the first time may not emit more than 130 grams of CO2 per kilometer on average by the end of 2015.[80] Importers or manufacturers of cars that violate the individual targets are subject to a fine of between CHF5 and CHF8 (about US$5.20 to US$8.31) for the first gram of CO2 per kilometer over the individual target up to between CHF95 and CHF152 (about US$99 to US$158) for the fourth and every additional gram of CO2/km over the individual target for the period from 2017 to 2018.[81] Beginning January 1, 2019, the fine will be raised to CHF95 to CHF152 for each gram of CO2/km over the individual target.[82] The fines are recalculated every year.[83]

A continuous tightening of the emission rules for passenger cars and new rules for light commercial vehicles was proposed by the Swiss Federal Council as part of the Energy Strategy 2050 and enacted into law.[84] From 2020 onwards, new passenger cars will not be allowed to emit more than 95 grams of CO2/km, whereas light commercial vehicles and light articulated vehicles may not emit more than 147 grams of CO2/km.[85]

e. Compensation for CO2 Emissions

Importers of fossil fuels and operators of fossil fuel thermal power plants are required to compensate for CO2 emissions. Importers of fossil fuels must compensate for 10% of the CO2 emissions caused by traffic, whereas fossil fuel thermal power plant operators must compensate for all their CO2 emissions.[86] Importers of fossil fuels can only use domestic measures, whereas fossil fuel thermal power plant operators have several compensation options as long as half of the compensation measures take place domestically.[87] As an example, investments in renewable energies may count as a compensation measure.[88]

f. Industry Sector Agreements

The Swiss Confederation is authorized to conclude agreements with individual sectors of the economy to generally enforce the objectives of the EPA, to set quantitative targets and deadlines for meeting them, and to set GHG reduction targets.[89] Two such agreements have been concluded; one is a voluntary industry solution with the goal of limiting consumption and emissions of SF6, a potent greenhouse gas, and the other is between the Federal Department of the Environment, Transport, Energy, and Communications (DETEC) and waste recycling plants to reduce emissions from the incineration of waste and provide incentives for improving energy efficiency.[90]

g. Other Measures

In addition, Switzerland uses money from the technology fund to guarantee loans for companies that are developing and marketing new products and methodologies for reducing GHG emissions, for the use of renewable energies, and for the economical use of natural resources; invests in training programs to qualify skilled workers in climate-relevant occupations; and provides cities and municipalities with advice and information services with respect to climate issues.[91]

3. Renewable Fuels

In order to promote the use of biofuels like biogas, bioethanol, biodiesel, and vegetable or animal oils, Switzerland exempts domestic manufacturers and importers from the mineral oil tax that is generally levied on fuels.[92] A proportional tax relief may be granted for mixtures of fossil fuels and biofuels. The manufacturers or importers have to apply to the Directorate General of Customs (DGC) for such an exemption and submit evidence to show that the fuels comply with the ecological and social requirements set out in the relevant legislation.[93] Tax exemptions are generally valid for four years.[94]

  • In order to benefit from the tax exemption, biofuels must fulfill three ecological and two social requirements. To meet the ecological requirements, biofuels must
  • generate at least 40% less GHG emissions from the cultivation of raw materials until their end use compared to fossil fuels;
  • be no more than 25% more harmful to the environment from the cultivation of raw materials until their end use than fossil fuels; and
  • use raw materials that are not obtained from land converted after January 1, 2008, or represented land with high carbon stock or high biodiversity value prior to its conversion.[95]

To meet the social requirements,

  • the land for the cultivation of raw materials must have been legally acquired; and
  • the raw materials and fuel must have been cultivated and produced under socially acceptable conditions that respected the social regulations applicable in the producing country. The fundamental conventions of the International Labor Organization (ILO) must be respected in every case.[96]

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Prepared by Jenny Gesley
Foreign Law Specialist
June 2018


[1] Bundesverfassung [BV] [Swiss Constitution] (Apr. 18, 1999), Systematische Rechtssammlung [SR] [Systematic Compilation of Laws] 101, art. 74, paras. 1, 2, https://www.admin.ch/opc/de/classified-compilation/ 19995395/201801010000/101.pdf, archived at http://perma.cc/68KJ-ZYR7, unofficial English translation available at https://www.admin.ch/opc/en/classified-compilation/19995395/201801010000/101.pdf, archived at http://perma.cc/AR8P-J2L6.

[2] Id. art. 74, para. 3.

[3] Press Release, Federal Statistical Office, Net Decline in Population Growth in 2017 (Apr. 6, 2018), https://www.bfs.admin.ch/bfsstatic/dam/assets/4782550/master, archived at http://perma.cc/P67D-88NJ.

[4] Switzerland’s Seventh National Communication and Third Biennial Report under the UNFCCC. Fourth National Communication under the Kyoto Protocol to the UNFCCC 11 (Jan. 1, 2018), https://unfccc.int/files/national_ reports/annex_i_natcom/submitted_natcom/application/pdf/624078315_switzerland-nc7-br3-1-che_nc7_br3_2018.pdf, archived at http://perma.cc/T56X-QXC8.

[5] Id. at 10.

[6] Climate Change in Switzerland, Federal Office of Meteorology and Climatology [MeteoSwiss], http://www.meteoswiss.admin.ch/home/climate/climate-change-in-switzerland.html (last updated Jan. 1, 2018), archived at http://perma.cc/VT74-WFYZ.

[7] Bundesamt für Umwelt [BAFU] [Federal Office for the Environment] [FOEN], Treibhausgasemissionen in der Schweiz. Entwicklung in CO2-Äquivalente und Emissionen nach Sektoren [Greenhouse Gas Emissions in Switzerland. Development in CO2 Equivalent and Emissions by Sectors], Sept. 1, 2017, https://www.bfs.admin. ch/bfsstatic/dam/assets/3362335/master, archived at http://perma.cc/3DA6-MAFG.

[8] Id.

[10] Id.

[11] MeteoSwiss, supra note 6.

[12] Switzerland’s Seventh National Communication and Third Biennial Report under the UNFCCC, supra note 4, at 12.

[13] Convention on Long-range Transboundary Air Pollution (CLRTAP), Nov. 13, 1979, 1302 U.N.T.S. 217, http://www.unece.org/fileadmin/DAM/env/lrtap/full%20text/1979.CLRTAP.e.pdf, archived at http://perma.cc/F9ZJ-DU4Y.

[14] Convention on Long-range Transboundary Air Pollution, Status as of Apr 5, 2018, United Nations Treaty Collection, https://treaties.un.org/Pages/ViewDetails.aspx?src=TREATY&mtdsg_no=XXVII-1&chapter= 27&clang=_en, archived at http://perma.cc/G2PX-RU22.

[15] CLRTAP, arts. 2, 3.

[16] Protocols, United Nations Economic Commission for Europe (UNECE), https://www.unece.org/env/lrtap/ status/lrtap_s.html (last visited Apr. 5, 2018), archived at http://perma.cc/J25P-C7G9.

[17] United Nations Framework Convention on Climate Change (UNFCCC), May 9, 1992, 1771 U.N.T.S. 107, http://unfccc.int/files/essential_background/background_publications_htmlpdf/application/pdf/conveng.pdf, archived at http://perma.cc/2XMZ-7GKG; Status of Ratification of the Convention, United Nations Climate Change, http://unfccc.int/essential_background/convention/status_of_ratification/items/2631.php (last visited Apr. 5, 2018), archived at http://perma.cc/SDU8-TRUN.

[18] Kyoto Protocol to the United Nations Framework Convention on Climate Change (Kyoto Protocol), Dec. 11, 1997, 2303 U.N.T.S. 162, annex B, http://unfccc.int/resource/docs/convkp/kpeng.pdf, archived at http://perma.cc/3HQM-LT8M; Status of Ratification of the Kyoto Protocol, United Nations Climate Change, http://unfccc.int/kyoto_protocol/status_of_ratification/items/2613.php (last visited Apr. 5, 2018), archived at http://perma.cc/9NCN-NJMG.

[19] Bundesgesetz über die Reduktion der CO2-Emissionen [CO2-Gesetz] [Federal Act on the Reduction of CO2 Emissions] [CO2 Act], Oct. 8, 1999, SR 641.71, as in force on Apr. 18, 2000, https://www.admin.ch/opc/ de/classified-compilation/19995362/200005010000/641.71.pdf, archived at http://perma.cc/7ASY-J4BA.

[20] Doha Amendment to the Kyoto Protocol, Dec. 8, 2012, reference no. C.N.718.2012 TREATIES-XXVII.7.c, https://unfccc.int/files/kyoto_protocol/application/pdf/kp_doha_amendment_english.pdf, archived at http://perma.cc/CVK3-2YFR.

[21] Id. at 3, n.11.

[22] Paris Agreement, Dec. 12, 2015, http://unfccc.int/files/essential_background/convention/application/pdf/english_ paris_agreement.pdf, archived at http://perma.cc/9UKH-4U6T; Paris Agreement – Status of Ratification, United Nations Climate Change http://unfccc.int/paris_agreement/items/9444.php (last visited Apr. 5, 2018), archived at http://perma.cc/T5LP-X53J.

[23] Switzerland, Switzerland’s Intended Nationally Determined Contribution (INDC) and Clarifying Information, http://www4.unfccc.int/ndcregistry/PublishedDocuments/Switzerland First/15 02 27_INDC Contribution of Switzerland.pdf, archived at http://perma.cc/F9MQ-MG88.

[25] Umweltschutzgesetz [USG] [Environmental Protection Act] [EPA], Oct. 7, 1983, SR 814.01, https://www.admin. ch/opc/de/classified-compilation/19830267/201801010000/814.01.pdf, archived at http://perma.cc/46PW-TE5Y, unofficial English translation available at https://www.admin.ch/opc/en/classified-compilation/19830267/ 201801010000/814.01.pdf, archived at http://perma.cc/3VP4-DV3J.

[26] Luftreinhalte-Verordnung [LRV] [Ordinance on Air Pollution Control] [OAPC], Dec. 16, 1985, SR 814.318.142.1, https://www.admin.ch/opc/de/classified-compilation/19850321/201801010000/814.318. 142.1.pdf, archived at http://perma.cc/LHU3-4A9Z, unofficial English translation at https://www.admin.ch/ opc/en/classified-compilation/19850321/201801010000/814.318.142.1.pdf, archived at http://perma.cc/W748-7Q7R.

[27] Chemikalien-Risikoreduktions-Verordnung [ChemRRV] [Chemical Risk Reduction Ordinance] [ORRChem], May 18, 2005, SR 814.81, https://www.admin.ch/opc/de/classified-compilation/20021520/201803010000/ 814.81.pdf, archived at http://perma.cc/H2AQ-HPAH, unofficial English translation available at https://www.admin.ch/opc/en/classified-compilation/20021520/201803010000/814.81.pdf, archived at http://perma.cc/6BVG-6XRL.

[28] Verordnung über die Lenkungsabgabe auf Benzin und Dieselöl mit einem Schwefelgehalt von mehr als 0,001 Prozent [BDSV] [Ordinance on Incentive Taxation of Petrol and Diesel With a Sulfur Content of More than 0.001%] [PDSO], Oct. 15, 2003, SR 814.020, https://www.admin.ch/opc/de/classified-compilation/20031 179/200901010000/814.020.pdf, archived at http://perma.cc/N7FY-THTN; EPA, arts. 35bbis, 35c.

[29] Verordnung über die Lenkungsabgabe auf «Heizöl Extraleicht» mit einem Schwefelgehalt von mehr als 0,1 Prozent [HELV] [Ordinance on the Incentive Tax on “Extra-Light Heating Oil” with a Sulfur Content of More Than 0.1%] [ELHOO], Nov. 12, 1997, SR 814.019, https://www.admin.ch/opc/de/classified-compilation/199704 59/200901010000/814.019.pdf, archived at http://perma.cc/X3LD-7GC6; EPA, arts. 35b, 35c.

[30] Verordnung über die Lenkungsabgabe auf flüchtigen organischen Verbindungen [VOCV] [Ordinance on the Incentive Tax on Volatile Organic Compounds] [OVOC], Nov. 12, 1997, SR 814.018, https://www.admin.ch/opc/ de/classified-compilation/19970460/201801010000/814.018.pdf, archived at http://perma.cc/JNG7-8K9X, unofficial English translation available at https://www.admin.ch/opc/en/classified-compilation/19970460/2018 01010000/814.018.pdf, archived at http://perma.cc/HGJ3-BY5J; EPA, arts. 35a, 35c.

[31] See infra Part II(B)(2).

[32] EPA, § 7, para. 3.

[33] Id. art. 1, para. 2.

[34] Id. arts. 12, 13, 39.

[35] “Installations” are defined as buildings, traffic routes, other fixed facilities, modifications of the terrain, appliances, machines, vehicles, ships, and aircraft. See EPA, § 7, para. 7.

[36] OAPC, art. 1, para. 2.

[37] Id. art. 2.

[38] Id. annex 1.

[39] Id. annex 2.

[40] Id. annex 3.

[41] Id. annex 4.

[42] Id. annex 5.

[43] Id. annex 6.

[44] Id. annex 7.

[45] Id. arts. 27, 31, 33, para. 3, art. 35.

[46] ORRChem, art. 3 in conjunction with annex 1.4.

[47] VOCs are defined as “organic compounds with a vapour pressure of at least 0.1 mbar at 20°C or a boiling point of maximum 240°C at 1013.25 mbar.” See OVOC, art. 1. VOCs subject to the tax are found in annex 1 of the OVOC.

[48] OVOC, art. 9.

[49] EPA, art. 35a, para. 9, art. 35b, para. 5; art. 35bbis, para. 6.

[50] Bundesgesetz über die Reduktion der CO2-Emissionen [CO2-Gesetz] [Federal Act on the Reduction of CO2 Emissions] [CO2 Act], Dec. 23, 2011, SR 641.71, https://www.admin.ch/opc/de/classified-compilation/20091 310/201801010000/641.71.pdf, archived at http://perma.cc/9VE5-ZEX9, unofficial English translation at https://www.admin.ch/opc/en/classified-compilation/20091310/201801010000/641.71.pdf (English version updated through Jan. 1, 2013), archived at http://perma.cc/LZ88-PNPE.

[51] Verordnung über die Reduktion der CO2-Emissionen [CO2-Verordnung] [Ordinance on the Reduction of CO2 Emissions] [CO2 Ordinance], Nov. 30, 2012, SR 641.711, https://www.admin.ch/opc/de/classified-compilation/201 20090/201801010000/641.711.pdf, archived at http://perma.cc/6QE6-SRPQ, unofficial English translation available at https://www.admin.ch/opc/en/classified-compilation/20120090/201801010000/641.711.pdf (English version updated through June 15, 2017), archived at http://perma.cc/LGE3-5M7T.

[52] Botschaft zur Totalrevision des CO2-Gesetzes nach 2020 [Message Regarding the Complete Revision of the CO2 Act After 2020], Dec. 1, 2017, Bundesblatt [BBl.] [Federal Gazette] I 247, 248 (2018), https://www.admin.ch/ opc/de/federal-gazette/2018/247.pdf, archived at http://perma.cc/YS3D-TCJH.

[53] Id.

[55] CO2 Act, arts. 29–33; CO2 Ordinance, arts. 93–95, annex 11.

[58] CO2 Act, arts. 34, 35, 36; Redistribution of the CO2 Levy, FOEN, https://www.bafu.admin.ch/bafu/en/home/ topics/climate/info-specialists/climate-policy/co2-levy/redistribution-of-the-co2-levy.html (last updated Aug. 8, 2016), archived at http://perma.cc/J5HV-99NF.

[59] CO2 Act, arts. 17, 25, 31, 31a, 32a, 32c; CO2 Ordinance, arts. 96, 96a, 97. The newly codified articles 31a, 32a, and 32c of the CO2 Act and article 96a of the CO2 Ordinance are not yet reflected in the English translation of the CO2 Ordinance.

[60] CO2 Act, arts. 17, 25.

[61] CO2 Act, art. 32c; CO2 Ordinance, art. 96, para. 1c. These newly codified articles are not yet reflected in the English translation of the CO2 Act and the CO2 Ordinance.

[62] CO2 Act, arts. 32a, 32b; CO2 Ordinance, art. 96a. These newly codified articles are not yet reflected in the English translation of the CO2 Act and the CO2 Ordinance.

[63] CO2 Act, arts. 15, 16; CO2 Ordinance, art. 40 in conjunction with annex 6, art. 42 in conjunction with annex 7.

[64] CO2 Act, art. 17.

[65] Id. art. 20.

[66] Id. art. 21.

[67] Agreement between the European Union and the Swiss Confederation on the Linking of Their Greenhouse Gas Emissions Trading Systems, 2017 O.J. (L 322) 3, https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri= CELEX:22017A1207(01)&from=EN, archived at http://perma.cc/LN2S-SQ32; Press Release, FOEN, Signature of the Agreement Between Switzerland and the EU on the Linking of Their Emissions Trading Schemes (Nov. 23, 2017), https://www.bafu.admin.ch/bafu/en/home/topics/climate/info-specialists/climate-policy/emissions-trading/linking-the-swiss-and-eu-emissions-trading-schemes/unterzeichnung-des-abkommens-zur-verknuepfung-der-emissionshande.html, archived at http://perma.cc/Z64K-KT4C.

[68] Press Release, supra note 67.

[69] Verordnung über die Erhebung von Tonnenkilometerdaten aus Flugstrecken und die Berichterstattung darüber [Ordinance on the Acquisition and Reporting of Tonne-Kilometre Data Relating to Distances Covered by Aircraft], June 2, 2017, SR 641.714.11, https://www.admin.ch/opc/de/classified-compilation/20170489/201707010000/ 641.714.11.pdf, archived at http://perma.cc/37HU-CPWJ, unofficial English translation available at https://www. admin.ch/opc/en/classified-compilation/20170489/201707010000/641.714.11.pdf, archived at http://perma.cc/A2ZA-SU4N.

[70] Id. art. 3, para. 1; Press Release, supra note 67.

[71] The Federal and Cantonal Buildings Programme, FOEN, https://www.bafu.admin.ch/bafu/en/home/topics/ climate/info-specialists/climate-policy/buildings/buildings-programme.html (last modified Feb. 15, 2018), archived at http://perma.cc/Z79V-EVEA.

[72] CO2 Ordinance, art. 3, para. 1a.

[73] The Federal and Cantonal Buildings Programme, supra note 71.

[74] CO2 Act, art. 9, para. 1.

[75] Id. art. 9, para. 2.

[76] Measures for Increasing Energy Efficiency, Swiss Federal Office of Energy [SFOE], http://www.bfe.admin. ch/energiestrategie2050/06447/06457/index.html?lang=en# (last updated Jan. 18, 2018), archived at http://perma.cc/HB2L-APDD.

[77] Verordnung über die technischen Anforderungen an Strassenfahrzeuge [VTS] [Ordinance on Technical Requirements on Road Vehicles], June 19, 1995, SR 741.41, https://www.admin.ch/opc/de/classified-compilation/ 19950165/201707010000/741.41.pdf, archived at http://perma.cc/5VVC-RG8W.

[78] Verordnung über die Typengenehmigung von Strassenfahrzeugen [TGV] [Ordinance on the Homologation of Road Vehicles], June 19, 1995, SR 741.511, https://www.admin.ch/opc/de/classified-compilation/19950161/ 201701150000/741.511.pdf, archived at http://perma.cc/UYE6-67WZ.

[79] CO2 Act, art. 10, para. 3, art. 11, para. 2.

[80] Id. art. 10, para. 1.

[81] Id. art. 13, para. 1. Please note that the higher fines are not yet reflected in the English translation of the CO2 Act.

[82] Id.

[83] Id. art. 13, para. 2.

[84] What is the Energy Strategy 2050?, SFOE, http://www.bfe.admin.ch/energiestrategie2050/06445/index.html? lang=en (last updated Jan. 18, 2018), archived at http://perma.cc/TGD8-P373; CO2 Emissions Regulations for Passenger Cars, FOEN, https://www.bafu.admin.ch/bafu/en/home/topics/climate/info-specialists/climate-policy/co2-emissions-regulations-for-passenger-cars.html (last updated Apr. 24, 2015), archived at http://perma.cc/J92X-YJFX.

[85] CO2 Act, art. 10, paras. 1, 2. Please note that the new vehicle emission standards are not yet reflected in the English translation of the CO2 Act. For an English description of the new rules see CO2 Emission Regulations for New Cars and Light Commercial Vehicles, SFOE, http://www.bfe.admin.ch/themen/00507/05318/index.html? lang=en (last updated Apr. 4, 2018), archived at http://perma.cc/27WF-F6PZ.

[86] CO2 Act, art. 22, para. 1a; CO2 Ordinance, arts. 89, para. 1d.

[87] CO2 Act, arts. 22, 26, 27; CO2 Ordinance, arts. 83, 90.

[88] CO2 Act, art. 22, para. 3.

[89] EPA, art. 41a; CO2 Act, art. 3, para. 4.

[90] Swiss Voluntary Agreement for the Use of SF6 in Electrical Switching Devices and Switchgear, Dec. 19, 2013, https://www.bafu.admin.ch/dam/bafu/en/dokumente/klima/fachinfo-daten/selbstverpflichtungserklaerungzusf6 inelektrischenschaltgeraetenu.pdf.download.pdf/swiss_voluntary_agreementfortheuseofsf6inelectricalswitchingdevi.pdf, archived at http://perma.cc/KM2K-UC9R; Swiss Voluntary Agreement for the Use of SF6 in Particle Beam Accelerators (Electron and Proton Beam Accelerators), Dec. 19, 2013, https://www.bafu.admin.ch/dam/bafu/en/ dokumente/klima/fachinfo-daten/selbstverpflichtungserklaerungzusf6inteilchenbeschleunigernelekt.pdf.download. pdf/swiss_voluntary_agreementfortheuseofsf6inparticlebeamaccelerator.pdf, archived at http://perma.cc/64SV-74J4; Vertrag zwischen der Schweizerischen Eidgenossenschaft vertreten durch das Eidg. Departement für Umwelt, Verkehr, Energie und Kommunikation (UVEK) und den in Anhang 1 aufgeführten Kehrichtverbrennungsanlagen vertreten durch den Verband der Betreiber Schweizerischer Abfallverwertungsanlagen (VBSA) betreffend Reduktion der fossilen C02-Emissionen aus der Abfallverbrennung [Agreement between the Swiss Confederation Represented by the Federal Department of the Environment, Transport, Energy, and Communications(DETEC) and the Municipal Waste Incineration Plants Listed in Annex 1 Represented by the Association of Plant Managers of Swiss Waste Treatment Installations (VBSA) on the Reduction of Fossil CO2 Emissions from the Incineration of Waste], Aug. 2014, https://www.bafu.admin.ch/dam/bafu/en/dokumente/klima/fachinfo-daten/zielvereinbarung. pdf.download.pdf/zielvereinbarung.pdf, archived at http://perma.cc/YL5D-LF86. For a description of the agreements see Voluntary Industry Solution for SF6, FOEN, https://www.bafu.admin.ch/bafu/en/home/topics/ climate/info-specialists/climate-policy/sector-agreements/freiwillige-branchenloesung-fuer-sf6.html (last updated Apr. 24, 2015), archived at http://perma.cc/WQP5-ZCWF; Target Agreement DETEC Waste-Recycling Plants CH, FOEN, https://www.bafu.admin.ch/bafu/en/home/topics/climate/info-specialists/climate-policy/sector-agreements/target-agreement-detec-waste-recycling-plants-ch.html (last updated Apr. 24, 2015), archived at http://perma.cc/WJ7K-DSQU.

[91] CO2 Act, art. 35; FOEN, Klimaprogramm. Bildung und Kommunikation [Climate Program. Education and Communication] (Jan. 2017), https://www.bafu.admin.ch/dam/bafu/de/dokumente/klima/ud-umwelt-diverses/Klimaprogramm.pdf.download.pdf/BAFU_Publikation_A5_DE_def_low.pdf, archived at http://perma.cc/BMJ7-UWFX.

[92] Mineralölsteuergesetz [MinöStG] [Mineral Oil Tax Law], June 21, 1996, SR 641.61, art. 2, para. 3, let. d, art. 12b, https://www.admin.ch/opc/de/classified-compilation/19960320/201701010000/641.61.pdf, archived at http://perma.cc/2D3H-QVXN; Mineralölsteuerverordnung [MinöStV] [Mineral Oil Tax Ordinance], Nov. 20, 1996, SR 641.611, arts. 19a, 19b in conjunction with annex 2, https://www.admin.ch/opc/de/classified-compilation/1996 0585/201701010000/641.611.pdf, archived at http://perma.cc/U4GT-RHRH; Verordnung des UVEK über den Nachweis der Erfüllung der ökologischen Anforderungen an biogene Treibstoffe [BTrV] [DETEC Ordinance on Demonstrating Compliance with the Ecological Requirements for Biofuels] [Biofuel Ordinance], June 15, 2016, SR 641.611.21, https://www.admin.ch/opc/de/classified-compilation/20152686/201608010000/641.611.21.pdf, archived at http://perma.cc/BUY2-X7RS.

[93] Mineral Oil Tax Law, arts. 12b, 12c, 12d; Mineral Oil Tax Ordinance, arts. 19b–19g.

[94] Mineral Oil Tax Ordinance, art. 19h, para. 1.

[95] Mineral Oil Tax Law, arts. 12b, let. a-c; Mineral Oil Tax Ordinance, art. 19c.

[96] Mineral Oil Tax Law, arts. 12b, let. d, e; Mineral Oil Tax Ordinance, art. 19d.

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Last Updated: 06/29/2018