Rs 641.711 Order Of 30 November 2012 On The Reduction Of Emissions Of Co 2 (Co 2 Order)

Original Language Title: RS 641.711 Ordonnance du 30 novembre 2012 sur la réduction des émissions de CO2 (Ordonnance sur le CO2)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
641.711 order on the reduction of CO2 emissions (CO2 Ordinance) of November 30, 2012 (Status January 1, 2016) the Swiss federal Council, saw the Act of December 23, 2011 on CO2 (CO2 Act), stop: Chapter 1 provisions General Section 1 gas with greenhouse effect art. 1. this order regulates the following greenhouse gas emission reduction: a. carbon dioxide (CO2); b. methane (CH4); c. the nitrous oxide (N2O, nitrous); (d) hydrofluorocarbons (HFCS); e. hydrocarbons (PFCS) perfluorinated; f. the sulphur hexafluoride (SF6); g. the nitrogen trifluoride (NF3).

The effect of the warming greenhouse gases is expressed as CO2 (eq - CO2) equivalents. The values are given in annex 1.

Section 2 Definitions art. 2 for the purposes of this order, means: a. passenger cars: the cars within the meaning of art. 11, al. 2, let. a, of the Ordinance of 19 June 1995 concerning technical requirements for road vehicles (OETV), the condition of the vehicles during their final admission to traffic being determinative; are not considered to be passenger cars: 1. vehicles armored as defined in Appendix 2 of annex XI to directive 2007/46/EC, 2 vehicles with seats allowed for the transport of wheelchair users;

b. business: an operator of fixed facilities on a site given; c. calorific power of combustion: the maximum heat energy that can be provided at a fixed per unit of time; d. total heat of combustion: the sum of calorific power of combustion of all fixed installations of a company which are taken into account in the trading of emission allowances system; e. total power : the sum of the electrical and thermal ratings provided by a fossil fuel power plant; f. total return: the ratio between the total power and the heat of combustion of a fossil fuel power plant indicated by the manufacturer.

RS 741.41 Directive 2007/46/EC of the European Parliament and the Council on Sept. 5. 2007 establishing a framework for the reception of vehicles to engine, their trailers and of systems, components and technical units intended for such vehicles (framework directive), OJ L 263 of the 9.10.2007, p. 1; amended lastly by the R (EU) n 678/2011, JO L 185 of the 15.7.2011, p. 30.

Section 3 objectives sector intermediaries art. 3. the intermediate goals for the year 2015 are: a. in the building sector: 78% of 1990 emissions; (b) in the transport sector: 100% of 1990 emissions; (c) in the sector of industry: 93% of 1990 emissions.

When an intermediate sectoral objective within the meaning of para. 1 is not reached, the federal Department of the environment, transport, energy and communications (DETEC) requires the federal Council to take further measures after consultation with the cantons and the circles concerned.

Section 4 article carried out abroad Emission Reductions 4 emissions reductions taken into account for projects abroad only companies and individuals who have the right under this order may be charged abroad achieved emission reductions.
The achieved emission reductions abroad are taken into account if the following conditions are met: a. reductions are evidenced by a certificate of emission reductions consistent with the framework Convention of the United Nations of 9 May 1992 on climate; b. Appendix 2 does not preclude taking them into account.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
SR 0.814.01 art. 4aLettre for approval of projects anyone who wishes to obtain certificates of reduction of emissions for an emissions reduction project carried out abroad may request, from the federal Office for the environment (FOEN), the letter of approval necessary for this purpose in accordance with the rules laid down in art. 6, al. 3, or 12, al. 5, of the Kyoto Protocol of December 11, 1997 at the framework Convention of the United Nations on climate change (Kyoto Protocol).
The FOEN issues an approval letter when the conditions set out in art. 4, al. 2, let. b, are met.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
RS 0.814.011 Section 5Attestations for projects and emission reduction programs carried out in Switzerland art. 5 requirements of the certificates are issued for projects and emission reduction programs carried out in Switzerland, if the following requirements are met: a. Appendix 3 does it not; b. the project or projects within a program: 1 would be unprofitable without the proceeds from the sale of the certificates, 2 at least correspond to the State of the art et3. include measures inducing additional emissions reduction compared to the evolution of reference within the meaning of art. 6, al. 2, let. d;

c. emission reductions: 1 can be proven and quantified, 2 have not been conducted in a company covered by the trading of emission quotas (ETS) system, et3. were not achieved in a company having taken a reduction commitment; certificates within the meaning of this section may be issued for emission reductions in a company with the goal of issue within the meaning of art. 67, but excluding for this purpose; and (d) the implementation of the project or program has begun at the earliest three months before the filing of the application within the meaning of art. 7. is considered the beginning of the implementation the date by which the applicant undertakes financially decisively towards third parties or take organisational measures in connection with the project in-house, or program.

Art. 5A Programmes of projects can be combined into a program if the following requirements are met: a. they share a common goal in addition to the reduction of emissions; b. they use one of the technologies defined in the description of the program; c. they meet the inclusion criteria set out in the program description, which ensure that projects meet the requirements of art. 5; ETD. their implementation has not yet started.

Projects can be included in existing programs if they meet the requirements set out in para. 1 and if it can be proved that they had already enrolled in the program before being included.

Art. 6 validation of projects and programs, anyone who wishes to request certificates for a project or a program of emission reduction must validate, at his own expense, by an agency accredited by the FOEN.
A description of the project or program must be provided to the validation body. This description shall include information concerning: a. measures of emission reduction; b. technologies; c. the demarcation compared to other instruments of climate and energy policy; d. evolution hypothetical gas emissions to greenhouse effect in the case where the measures for reducing emissions of the project or program would not being implemented (reference evolution); (e) the volume of expected annual emission reductions and the method of calculation applied; f. the Organization of the project or program; (g) an estimate of the investment and operating costs and expected benefits; h. funding; i. monitoring plan, which must set a date for the start of the track and describe the method to prove the reduction of emissions; j. the duration of the project or the program; k. in addition, in the case of programs : the goal, the criteria for inclusion of projects in the program, the management of projects as well as a sample project for each proposed technology.

During validation, the validation body control the information referred to in para. 2 and if the project meets the requirements laid down in art. 5, or if the program meets the requirements laid down in art. 5 and 5a.
He reported the results of the control in a report validation.

Art. 7 application for issuance of certificates the application for the issue of certificates must be filed with the FOEN. It includes the description of the project or program and the validation report.
The FOEN may request from the applicant additional information needed for the assessment of the application.

Art. 8 decision on the adequacy of a project or a programme the FOEN decides, on the basis of the request, if the project or program meets the conditions for the issue of certificates.
The decision is valid for seven years from the beginning of the implementation of the project or program (credit period).
No certificate is issued for projects included in programmes when: a. by a modification of the key legal provisions, measures of emission reduction must be implemented during the period of credit; b. emission reductions that it submitted for the issue of certificates are attributable to the implementation of the measures referred to in the let. a; and listen to me. the implementation of the projects started after the entry into force of the amendment of the legal provisions.

Art. 8a extension of the period of credit


The credit period is extended for periods of three years if the applicant again validate the project or program and deposit with the FOEN a request for an extension at the latest six months before the expiration of the period of credit.
The FOEN approves the extension if the requirements laid down in art. 5 and 5A are always met.

Art. 9 report of the follow-up and verification of the monitoring report the applicant collects the data defined by the monitoring plan to prove the reduction of emissions and writes in a follow-up report.
It shall have, at its own expense, the follow-up report by an agency approved by the FOEN. The check cannot be made by the body which has approved the project or program.
The verification body control if emissions reductions that have been proven fulfil the requirements laid down in art. 5. in the case of programs, it controls, moreover, whether projects meet the criteria for inclusion set out in art. 5, art. 1, let. c. it may limit the control to some representative projects.
The verification body shall control results in an audit report.
The first monitoring report and the corresponding audit report must be given to the FOEN six months after the end of the year following the beginning of the track. The following monitoring and audit reports must be delivered at least every three years. The emissions reductions must be demonstrated for each calendar year.

Art. 10 issue of the certificates the FOEN decides, on the basis of the report of follow-up and the corresponding audit report, the issuance of certificates.
In the case of projects, certificates are issued at the level of emission reductions obtained in probative way until the end of the credit period.
In the case of programs, certificates are issued at the level of emission reductions obtained in probative way up to ten years at most after the expiry of the period of program credit, insofar as the implementation of the project began during the credit period.
Certificates for emission reductions resulting from cash benefits to lost Fund allocated by the Confederation, the cantons or the communes, to encourage renewable energy, energy efficiency or the protection of the climate, not are issued to the applicant only if it demonstrates that the competent public authority does not enforce emissions reductions in other. Emission reductions resulting from the granting of funds from the supplement referred to in art. 15b of the Act of 26 June 1998 on energy do not result in the issuance of certificates.
The ecological value of emission reductions is compensated through the issuance of certificates. No certificate is issued if the ecological added value has already been rewarded.
Art. 11 significant changes of the project or the program of the project or program changes occurring after the decision on the adequacy or the extension of the period of credit must be given to the FOEN.
A change of a project or program is especially important in the following cases: a. the emission differ by more 20 percent reductions in annual emissions expected indicated in the description of the project or program; b. the investment and operating costs differ by more than 20% of the values given in the description of the project or program.

The FOEN ordered, if necessary, a new validation. The emission reductions achieved after a significant change are the subject of pickup until after the new decision on the adequacy to the senses of the art. 8. after a new validation, credit period from the decision on the adequacy of the project or program is to: a. seven years, if the credit period has not yet been extended; (b) three years, if the credit period has already been extended.

RS 730.0 Section 5 has certificates for companies who have made a commitment to reduction or concluded a convention of objectives concerning the development of their energy art. 12Attestations for companies who have made a commitment to reduction of the certificates for the emission reductions achieved in Switzerland are issued on request to companies having taken a reduction commitment within the meaning of art. 66, al. 1, whose scope is determined by an objective of issue within the meaning of art. 67, if the following conditions are met: a. the company can show credibly that it will reach its emissions target without taking into account of emissions reduction certificates; b. during the year in question, the company greenhouse gas emissions were lower by more than 5% to the path of reduction in the sense of art. 67; etc. no provision of monetary funds lost Confederation, cantons or municipalities, intended to encourage renewable energy, energy efficiency and climate protection, or funds from the supplement referred to in art. 15b of the Act of 26 June 1998 on energy for geothermal energy, biomass or biomass waste have been granted to the company for emission reduction measures; are excluding businesses that had already made an announcement for funding of this type before the amendment of October 8, 2014.

The certificates for emission reductions are granted in the amount of the difference between the reduction path, at least 5%, and emissions of greenhouse in the year concerned, and for the last time in 2020.
For the purposes of the realization of the goal of emission, emission reductions for which certificates within the meaning of para. 2 have been issued are considered a greenhouse gas emitted by the company.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
RS 730.0 art. 12aAttestations for businesses having concluded a convention of objectives concerning the development of their energy consumption 1 companies who have concluded a convention of objectives concerning the evolution of their energy consumption with the Confederation and who commit themselves, in addition, to reduce their emissions of CO2 (target agreement with emissions target), without being exempted from the CO2 tax, receive on request, certificates for the emission reductions achieved in Switzerland if the following conditions are met: a. the target agreement with emissions target is in line with the requirements of art. 67, al. 1-3, and has been validated at the expense of the company, by an approved by the FOEN and considered to be adequate by the latter; b. the company gives each year, no later than May 31, a follow-up report to the senses of the art. 72; c. the CO2 emissions of the company have been, every year, in the previous three years, more than 5% less the reduction course defined in the target agreement with emissions target; ETD. no pecuniary benefit to fund lost Confederation, cantons or municipalities, intended to encourage renewable energy, energy efficiency and climate protection, or funds from the supplement referred to in art. 15b of the Act of 26 June 1998 on energy for geothermal energy, biomass or biomass waste have been granted to the company for emission reduction measures; are excluding businesses that had already made an announcement for funding of this type before the amendment of October 8, 2014.

The target agreement with validated emissions target must be given to the FOEN by May 31 of the year from which the certificates are requested.
Significant and lasting changes in the sense of art. 73 and the changes within the meaning of art. 78 must be announced to the FOEN. The FOEN ordered, if necessary, a new validation.
Certificates are issued for emission reductions in the amount of the difference between the reduction path, at least 5%, and emissions of greenhouse in the year concerned, and for the last time in 2020.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO). Erratum Dec 9. 2014 (2014 4437 RO).
RS 730.0 Section 5 b certificates management and protection of data art. Certificates and data 13Gestion anyone request the issuance of certificates must simultaneously indicate to the FOEN operator account or personal account on which certificates should be issued. Certificates are issued in the register of trade in emission allowances (registry) and managed in accordance with the art. 57 to 65.
The following data and documents are managed in a database operated by the FOEN: a. the name, last name and details of the applicant, of the organization validation and verification body; (b) the number of certificates issued; c. the main data of the project or program; ETD. the description of the project and the program, the validation reports, monitoring reports and audit reports.


The holder of a certificate may consult, on request, data on his attestation referred to in para. 2, let. a and b. Access to the data and the documents referred to in para. 2, let. c and d, may be granted if it compromises the secret of manufacturing or business secrets.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 14Publication of information about projects and programs the FOEN may publish the following data if they compromise the trade secret or trade secret: a. description of projects and emissions reduction programs carried out in Switzerland; b. reports of validation within the meaning of art. 6, al. 4; c. reports of follow-up within the meaning of art. 9, al. 1; d. audits within the meaning of art. 9, al. 4. new content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Section 6 Coordination of adaptation measures art. 15. the FOEN coordinates measures within the meaning of art. 8, al. 1, of the Act on CO2.
It takes into account, to this end, measures taken by the cantons.
The cantons regularly inform the FOEN measures they have taken.

Chapter 2 technical measures to reduce the CO2 emissions of buildings art. 16. the cantons regularly account to the FOEN on the technical measures to reduce the CO2 emissions of buildings.
The report must include the following information: a. measures and measures to reduce CO2 emissions, effects of these measures; b. evolution of CO2 emissions of the sis building in the canton.

On request, the cantons make available to the FOEN documents on which the report is based.

Chapter 3 technical measures to reduce the CO2 emissions of cars Section 1 first registration art. 17 shall be deemed registered for the first time passenger cars admitted for the first time to traffic in Switzerland, except if they have been registered abroad more than six months before their Swiss customs declaration.
Passenger cars registered in a Swiss customs enclave within the meaning of art. 3, al. 3, of the Act of March 18, 2005 on customs or to the Liechtenstein are deemed registered in Switzerland. Those registered in a customs enclave foreign in the sense of art. 3, al. 2, of the Act of March 18, 2005 on customs, with the exception of the Liechtenstein, are deemed to be registered abroad.
Passenger cars can be registered only if the importer or the manufacturer has completed the obligations referred to in art. 29 or 30.
If the period referred to in para. 1 results in unequal treatment important between importers of passenger vehicles registered abroad before the Swiss customs declaration and importers of cars not registered abroad before the Swiss customs declaration, or if abuses are discovered, DETEC may include: a. set a shorter time or bring it to a year maximum; b. set a minimum number of kilometres travelled.

RS 631.0 Section 2 importers and manufacturers art. 18 principle provisions to reduce the CO2 emissions of passenger cars apply to anyone who is important or built in Switzerland a passenger car registered for the first time.

Art. 19 reference year the reference year is the calendar year during which the control of compliance with the target values is performed.

Art. 20 large importer the importer with at least 50 cars were registered for the first time during the year preceding the reference year is deemed large importer for the reference year.

Art. 21 status provisional major importer any importer may request to the federal Office of energy (SFOE) to be treated temporarily as major importer during the year of reference if, during the year preceding the year of reference, less than 50 passenger cars that it imported were registered for the first time.
The request must be filed before the first registration of a passenger car.
If, at the end of the reference year, the importer less than 50 cars were registered for the first time during the reference year, the importer must make the count for each car in tourism as a small importer.

Art. 22 small importer the importer including less than 50 passenger cars were registered for the first time during the year preceding the reference year and which is not treated temporarily as major importer during the reference year is deemed to small importer for the reference year.

Art. 23 groups of show importers and manufacturers of passenger cars may ask the SFOE, until 30 November preceding the year of reference, to be treated for a maximum period of five years as group show.
A group of show has the same rights and the same obligations as a major importer.
He must appoint a representative.
The members of a grouping of emission that are not met by the holding of a majority of votes or in some other way under one leadership in a group can only exchange the following information: a. the average critical CO2 emissions; (b) the target value for determining CO2 emissions; (c) the total number of passenger cars registered for the first time; d. the average weight of passenger cars registered for the first times.

Section 3 measurement basis art. 24 Emissions of CO2 key importers of cars which have been the subject of a type approval may provide the data required for the calculation of CO2 emissions decisive until January 31 next year, the federal Office for roads (ASTRA) for each passenger car: a. the identification number of the vehicle (WINE); b. the CO2 emissions; c. the weight unladen; d. any eco-innovations; (e) the code of the holder of the receipt by type.

If these data are not provided, the information in the reception by type referred to in art. 97 OETV in the Ordinance of 19 June 1995 on the road vehicles (ORT) type-approval are crucial.
FEDRO may request at any time to the importer for the purposes of control of the data referred to in para. 1, an adequate number of certificates of conformity within the meaning of art. 18 of directive 2007/46/EC.

RS 741.41 RS 741.511 see note on art. 2, let. a, point 1.

Art. 25. Another way of definition of critical CO2 emissions the following proofs are also known to calculate critical CO2 emissions of passenger cars exempt from the reception by type (art. 4 ORT): a. the certificate of conformity; b. conformity assessment and attestation of conformity within the meaning of art. 2, let. m and n, ORT; c. the receipt issued by foreign States in accordance with national and international law standards set out in Schedule 2 OETV or standards at least equivalent to the requirements Swiss; (d) the expert report drawn up by a body referred to in annex 2 ORT for this type of expertise or recognized by FEDRO under art. 17, al. 2, ORT.

The evidence within the meaning of para. 1, let. b to d, are recognized for a reception with passenger cars by type, but having been equipped before first registration in order to be used with an additional fuel, and whose report expert mentions the approval number type (art. 75 of the O 27 Oct 1976 regulating admission to the road traffic).
Critical CO2 emissions of passenger cars with no one of the evidence referred to in para. 1 or 1 are calculated according to annex 4.
If it is not possible to calculate the emissions with the formulas of Schedule 4, they are deemed to amount to 300 g CO2/km.

RS 741.511 RS 741.41 new content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
RS 741.51 introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 26 passenger cars fuelled on natural gas for passenger vehicles powered completely or partially to natural gas, the SFOE reduced CO2 emissions decisive at the percentage that represents the share of biofuel in the gas mixture.

Art. 27 Eco-innovations the SFOE takes into account CO2 emission reductions obtained through the use of innovative technologies to the extent where they are recognized under art. 12 of the Regulation (EC) n 443/2009.
The importer must provide evidence of the reduction through the certificate of conformity.

R (EC) n 443/2009 of the European Parliament and of the Council of 23 April 2009 setting performance standards for new passenger cars as part of the integrated approach of the community emissions to reduce emissions of CO2 from light vehicles, OJ L 140 of the 5.06.2009 version, p. 1.

Art. 28 target value


Annex 5 shows how to calculate the value target for CO2 emissions from the fleet of passenger cars a big importer or, in the case of a small importer or a manufacturer, of a particular passenger car.
If a builder Gets a derogation within the meaning of art. 11 of Regulation (EC) n 443/2009, the SFOE adapts the calculation of the value target for importers of the corresponding marks of passenger cars.
Suitable targets under para. 2 cannot be combined with other target values.
If a large importer intends to calculate separately the value target a brand of cars on the basis of para. 2, he must inform the SFOE before first registration of the first car of the relevant reference year. According to the number of the cars registered for the first time, it calculates the value target of this brand of cars as major separate importer (arts. 20 and 21) or as a small separate importer (art. 22).

See note ad art. 27, al. 1 section 4 Procedures and reporting art. 29 procedure for large importers importers must complete the expert report (form 13.20 A) for each passenger car they import and attest import.
Small importers must complete the expert report (form 13.20 A) and pay if the amount of the penalty provided for in art. 13 of the Act on CO2.
For large importers, billing and collection are the responsibility of the SFOE; for small importers, they fall under the jurisdiction of FEDRO.

Art. 30 procedure for manufacturers manufacturers of cars in Switzerland must transmit the data referred to in art to FEDRO. 24, al. 1, after type approval or individual expertise.
The SFOE calculates, if any, the amount of the penalty on the basis of the data of type approval or individual expertise for each passenger car registered for the first time.
If there is punishment, the manufacturer must pay the amount to the body responsible for the collection under art. 29, al. 3, before the first registration.

Art. 31decompte for large importers the SFOE quarterly passes to each major importer list cars registered tourism for the first time in the course of the reference year until 31 March, 30 June, 30 September and 31 December, and the target value and determine CO2 emissions.
At the end of the reference year, the SFOE examines, for each major importer, if he has to pay an amount as a punishment; It is based to this effect on the number of passenger cars registered for the first time during the year of reference, on the target value and determine CO2 emissions.
If the major importer has to pay an amount as a punishment, the SFOE calculates the amount and establishes the final Bill taking into consideration possible payments requested and paid under art. 33. new content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 32 deferred payment for large importers the major importer must pay the amount of the penalty within 30 days from the receipt of the final invoice.
Refund of payments is as appropriate in the same timeframe.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. Quarterly 33Acomptes the SFOE may require large importers pay quarterly instalments taking into account the penalty which they will have to pay, if any, for the reference year.
Quarterly instalments may notably be required to share: a. importers provisionally treated as large importers during the year of reference (art. 21); b. major importers headquartered abroad; c. large importers subject to prosecution or an act of default of property; d. large importers for which critical CO2 emissions exceed the target of more than 5 g of CO2/km during the reference year.

The SFOE issues the invoice for payments based on the data referred to in art. 31, al. 1, regarding passenger cars registered for the first time during the current reference year. The Bill takes into account the installments paid this year. The loans are repaid at the end of the reference year.
If the final bill reveals a surplus in favour of the major importer, the SFOE reimburse him the difference, plus interest on amounts to be repaid.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 34interet moratorium and interest on amounts to be repaid if an importer or a manufacturer does not the invoice or the invoice final deadlines, it must pay interest.
The rates applicable to the interest and interest on amounts to be repaid correspond to those fixed for the direct federal tax according to the appendix to the order of 10 December 1992 on the maturity and interests direct federal tax.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
SR 642.124 art. Decision 35, if the importer or the manufacturer disputes the invoice or final invoice, the SFOE pronounced the sanction.

Art. 36 guarantees if a large importer has more than 30 days late in the payment of a deposit or the payment of the final invoice, the SFOE can impose by decision to be treated as a small importer until the complete payment of his debts.
If the SFOE believes that the regulation of the penalty or interest is threatened, it may require that the importer provides guarantees in the form of a cash deposit or a bank guarantee.

Art. 37 reports DETEC sets in 2016, and then every three years, a report to the relevant committees of the national Council and the Council of States on the targets achieved values and on the effectiveness of the penalty system.
The SFOE informs each year the population, in an appropriate form, the realization of the objectives of the sanctions imposed and administrative costs.

Section 5 use of the product of the sanction under art. 13 of the Act on the art of the CO2. 38 using the product of the sanction under art. 13 of the Act on CO2 is used for the financing of the tasks referred to in art. 1, al. 2, of the law of 6 October 2006 on the infrastructure fund.

SR 725.13 art. 39 procedure the product matches revenues to December 31 of the year of perception, including interest and after deduction of the costs of execution.
He is paid every year, two years after the year of perception, to the infrastructure fund.

Chapter 4 Section 1 Participation Art. emission allowances trading system 40 companies held to any company that is one of the activities referred to in annex 6 is required to participate in the ETS.
A company that starts one of the activities referred to in annex 6 shall inform the FOEN within three months.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 41 derogation from the obligation to participate a business covered by the ETS may request until June 1, a waiver of the obligation to participate in the ETS, with effect early next year, if greenhouse gas emissions were less than 25,000 tonnes of EQ.-CO2 per year during the previous three years.
The company must continue to submit a monitoring plan (art. 51) and a follow-up report (art. 52), except if it is committed to limit greenhouse gas emissions according to art. 31, al. 1, let. b, of the CO2 Act.
If the company greenhouse gas emissions amounted to more than 25,000 tonnes of eq - CO2 in a year, the company is reinstated in the ETS at the beginning of the following year.

Art. 42 participation on request a company can participate in the ETS on request if the following conditions are met: a. it carries one of the activities referred to in annex 7; b. the total calorific power of combustion for these activities is at least 10 MW.

She must file the application within a period of six months as soon as she meets the conditions attached to the al for the first time. 1. a company that withdraws its request even though the conditions laid down in the al. 1 or 2 are met, can again apply for participation when the total calorific power of combustion increased by at least 10% since the last request. The application must be filed no later than six months after the increase.
The request must contain the following information: a. the activities referred to in annex 7, exerted by the company; b. combustion calorific powers installed in fixed installations of the enterprise; c. greenhouse gases rejected by the fixed installations of the company over the previous three years.

The FOEN may request all the information needed to evaluate the application.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 43 fixed installations that are not taken into account


Fixed installations of hospitals are not taken into account to determine whether a company meets the conditions laid down in art. 40, al. 1, or 42, al. 1 or 2, or during the calculation of the amount of fees and issue certificates of emission reduction that it must submit each year to the Confederation.
The company may request that following fixed installations are not taken into account: a. the facilities used exclusively for research, development and control of new processes and products; b. facilities mainly aimed at the elimination of hazardous waste within the meaning of art. 3, let. c, of the order of 4 December 2015 on waste (OLED).

The CO2 tax levied on fuels used in fixed installations not taken into account will not be refunded.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section 2 of Schedule 6 to the Dec. 4 O. 2015 on waste, in force since Jan. 1. 2016 (2015 5699 RO).
SR 814.600 art. 43aSortie a company covered by the ETS which does more sustainably meet the conditions laid down in art. 40, al. 1, or 42, al. 1, may apply until June 1 to no longer participate in the ETS with effect at the beginning of the following year.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 44 decision the FOEN statue by decision on the participation of the companies in the ETS and the failure to take into account of fixed installations within the meaning of art. 43 section 2 rights issue and Art. emission reduction certificates 45 maximum amount of emission rights available the FOEN calculates, according to the rules laid down in annex 8, the maximum amount of available emissions rights annually for all of the companies covered by the ETS.
It keeps in reserve every year 5% of emission rights for new participants in the market and companies covered by the ETS that have expanded their ability to significantly.

Art. 46 allocation of emission allowances to title free the FOEN calculates the amount of emission rights allocated each year free of charge to the companies covered by the ETS on the basis of repositories and the coefficients of adaptation in annex 9. It takes into consideration in this respect the prescriptions of the European Union.
When the total amount of emission rights to be assigned free of charge exceeds the maximum amount of available emissions rights, net of reserve referred to in art. 45, al. 2, the FOEN proportionately decreases the amount attributed to the different companies covered by the ETS.

Art. 46aAttribution of emission rights for free to new participants in the ETS a company that participates in the ETS for the first time after January 1, 2013 is given, free of charge, of emission of the target reserve rights to art. 45, al. 2, the date of participation to the ETS.
The allocation of free emission rights is governed by art. 46. when the participation of the company in the ETS is the result of the expansion of fixed installations or a physical extension of the capacity, the allocation of emission allowances for free is governed by art. 46 and 46c.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 46bDiminution the amount of emission rights allocated for free the amount of emission rights allocated each year for free to a company covered by the ETS is diminished from the following year in the following cases: a. a physical change in a fixed installation results in a decrease of at least 10% of installed capacity a critical unit for the free allocation of emission rights (attribution element); are excepted physical changes used exclusively to reduce greenhouse gas emissions; b. the company is at a standstill.

In the case of partial closures, reduced the amount of emission rights allocated for free to a company covered by the ETS is steps from the beginning of the following year: a. 50%, if the level of activity of the attribution element is reduced at least 50% and less than 75%; (b) 75%, if the level of activity of the attribution element is reduced by at least 75% and less than 90%; c. 100% If the level of activity of the attribution element is reduced by at least 90%.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 46cAugmentation the amount of emission rights allocated for free the amount of allocated emission rights each year at no charge to a company covered by the ETS is increased when a physical facility change fixed or the construction of a new fixed results in an increase of at least 10% of the capacity installed to an element of attribution.
Additional emission rights are awarded from the time when the additional capacity of the installation work an average of 40% at least over a period of 90 days (normal operation).
When a new element of attribution is formed by a physical change of a stationary facility or the construction of a new fixed emission rights are allocated to the company covered by the ETS in the meantime between physical commissioning of the facility and the beginning of the operations, that in function gas emissions greenhouse generated and application of adaptation coefficients laid down in annex 9. No right to broadcast for free is assigned for the production of electricity.
If, after a partial closure to the senses of the art. 46b, al. 2, the operation of fixed installations restarts, the allocation for free is again adapted accordingly from the following year.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 47Mise auction of emissions the FOEN regularly auction for the companies covered by the ETS emission allowances which are not allocated free of charge.
May interrupt the auction without the auction, if he suspects the agreements on competition or illicit practices of companies occupying a dominant position on the market. He must tell any suspicion to the competition authorities.
It can be attributed to the companies covered by the ETS a limited number of emission rights at the price corresponding to the result of the concurrent auction of emission rights.
It can load bodies deprived of the auction.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 47aParticipation to the auction and binding offers submitted the companies covered by the ETS attending the auction must prior to the FOEN the following information: a. name, name, mailing address and e-mail address, mobile phone number and the identification of at least one person, but two people at most authorized to submit offers; b. the name, name, mailing address and e-mail address, mobile phone number and the piece of identity of at least one person, but two people at most, empowered to validate offers.

This information is entered in the register.
Offers made in the context of the auction become binding only after having been approved by a person authorised to validate.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 48 emission reduction certificates the maximum quantity of certificates of reduction of emissions that a company covered by the ETS can return is calculated as follows: a. for fixed facilities taken into account in the ETS during the period from 2008 to 2012: 11% of the fivefold of the emission rights allocated on average per year during this period deduction of emissions reduction certificates charged during this period; (b) for other fixed facilities and greenhouse gas emissions: 4.5% of gas emissions to greenhouse during the period from 2013 to 2020.

For fixed installations that are taken into account that temporarily in the ETS during the period from 2013 to 2020, the maximum quantity of certificates of reduction emissions is diminished accordingly.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 49Nouveau calculation of the quantity of emissions reduction certificates the maximum quantity of emissions reduction certificates is recalculated, with effect at the beginning of the following year, in the following cases: a. a physical change of at least a fixed installation causes an increase or a decrease of the capacity installed a piece of assignment; b. the company is stopped; OUC. an important part of the fixed installations operating is reduced by at least half.


The maximum quantity of certificates of reduction of emissions for stationary installations within the meaning of art. 48, al. 1, let. has, is reduced up to 8% of the fivefold of the emission rights allocated on average per year over the period from 2008 to 2012, net of certificates of reduction of emissions charged during this period.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Section 3 data collection and follow-up art. 50 collection of data the FOEN or mandated by this service collects data needed for the calculation of the maximum amount of emission rights available and of the quantity of emission rights allocated for free to companies covered by the ETS.
The companies covered by the ETS are required to collaborate. If they violate their duty to cooperate, no right to broadcast for free is awarded to them.

Art. 51 follow-up plan the company obliged to participate in the ETS submits to the FOEN for approval a monitoring plan at the latest three months after the expiry of the deadline in art. 40, al. 2. the company participating in the ETS on request shall submit to the FOEN for approval a monitoring plan no later than three months after the expiration of the time prescribed in art. 42, al. 2 or 2.
The monitoring plan should establish the way which the company ensures that: a. standard or established procedures are used for the measurement and the calculation of greenhouse gas emissions; b. the greenhouse gas emissions are identified as full, consistent and precise allow the technique and exploitation while remaining economically bearable; c. measures the calculation and documentation of emissions of greenhouse gases are comprehensible and transparent.

The company covered by the ETS adapts the follow-up plan when it no longer meets the requirements of para. 3 or when an adaptation is necessary due to a change in the company within the meaning of art. 46b and 46c. She submits the plan of follow-up to the FOEN for approval.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. Follow-up 52Rapport the company covered by the ETS gives each year to the FOEN, no later than 31 March of the following year, a follow-up report. The report must contain: a. information about the evolution of emissions of greenhouse gases; b. information about the evolution of production volumes; c. an accounting of fuels; (d) information on changes in installed capacity.

Data should be presented in a synoptic table next to those of previous years. The FOEN defines the form of the report in a directive.
The FOEN may request all the information that are necessary for the follow-up.
He may request at any time that the monitoring report is checked by a body authorized by him.
If the company covered by the ETS reports of incomplete follow-up or does not have the time, the FOEN estimated the company's greenhouse gas emissions.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 53 duty to communicate changes in the company covered by the company covered by the ETS ETS notifies the FOEN: a. changes likely to affect the free allocation of emission rights; b. contact information changes.

Art. 54 tasks of the cantons cantons control that ETS companies met their obligations of information to the senses of the art. 40, al. 2, and 53 and that the information they deliver is comprehensive and understandable.
The FOEN provides the cantons guidance so they can accomplish their tasks.
If the Township finds that the requirements of this order are not met, it shall immediately inform the FOEN.

Section 4 Obligation to deliver emission rights and certificates of reduction of emissions art. 55 obligation the company covered by the ETS gives each year to the FOEN of the emission rights and, to the extent where they are allowed, of emissions reduction certificates. Only emissions of relevant greenhouse gases of stationary facilities taken into account are critical.
The company fulfills this duty until 30 April for the previous year greenhouse gas emissions.

Art. 55aCas rigour the FOEN may, on application, increase the maximum amount of certificates of reduction of emissions that a company covered by the ETS can back to the senses of the art. 48 if it proves: a. is not able to fulfill his obligation within the meaning of art. 55 without this increase; b. that she participated in the auctioning of emission allowances within the meaning of art. 47 and that she submitted offers to the market price for the amount of required emission rights; (c) the acquisition of emission rights missing outside an auction would hinder strongly the competitiveness of the company covered by the ETS, etd. that she is ready to acquire European emission rights at the level of the additional emission reduction certificates requested.

The FOEN including also takes into account the revenue that the company has carried out by the sale of emission rights to assess the importance of the impediment to competitiveness.
The request must be filed with the FOEN no later than March 31 of the year to which the case of hardship is invoked for the first time. The FOEN decides every year of the number of additional emission reduction certificates can be taken into account.
Emission rights acquired Europeans under para. 1, let. d, must be transferred each year on account of the Swiss Confederation in the European Union emissions trading registry.
The FOEN returns to the company covered by the ETS emission rights Europeans that it has transferred under para. 4 If no agreement on the coupling of the Swiss and European emissions trading systems comes into force by 31 December 2018.
He returned to the company covered by the ETS additional emission reduction certificates given under para. 3 If an agreement on the coupling of the Swiss and European emissions trading systems comes into force by 31 December 2018. European emission allowances are taken into account to meet the obligation.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 56 failure when a company covered by the ETS does not meet his obligation to deliver rights emission or emission reduction certificates within the time limits, the FOEN pronounced the sanction under art. 21 of the Act on CO2.
The payment period is 30 days from the notification of the decision. Default interest of 5% per year apply in case of delay.
If the company covered by the ETS does not have emissions or emissions reduction certificates missing to 31 January of the following year, they are offset with emission rights allocated for free for the current year.

Section 5 register exchanges of emissions trading art. 57Principe ETS companies must have an account in the registry.
Companies taking a reduction commitment within the meaning of Chapter 5, operators of thermal power plants in fossil fuels within the meaning of Chapter 6, as well as the importers and producers of fossil fuels within the meaning of Chapter 7, wishing to hold or trade of emissions reduction certificates programs or certificates in the registry, must have an operator account or personal account.
All other companies and people who want to hold or trade emission rights, certificates of reduction of emissions or certificates in the registry, must have a personal account.
Anyone who gets certification for a project or a programme within the meaning of art. 5, for reductions in emissions in the sense of art. 12 or for emission reductions obtained through a convention of objectives with objective of issue within the meaning of art. 12, can also be deliver directly on the operator account or personal account of a third party.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
Erratum Dec 9. 2014 (2014 4437 RO).

Art. 58Ouverture an account businesses and the persons referred to in art. 57, al. 1 to 3, shall request the opening of an account to the FOEN.
The application must contain:

a. for the companies: an extract from the commercial register as well as a copy of the passport or the identity card (ID) of the person authorized to represent the company; (b) for people: an identification; c. the first name, the name, mailing address and e-mail address, and the identification of the applicant; d. name, name, mailing address and e-mail address , mobile phone number and the identification of at least one, but four people at the most, with power of attorney on the account; e. surname, name, mailing address and e-mail address, mobile phone number and the identification of at least one, but four people at most, empowered to validate transactions; f. a statement whereby the applicant accepts the terms of the register.

Companies that have their headquarters in a country that has no commercial register confirmed by other evidence their existence and signing authority of the person authorised to represent the company.
The FOEN may require that the data referred to in paras. 2 and 3 are certified compliant.
He may request all the information required to open the account. They include part extracts of criminal record.
It opens the account after verification of the information and documents, and as soon as the applicant has paid the fees.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 59 notification home anyone who has a personal account in the sense of art. 57 must designate a domicile of notification in Switzerland for the following: a. for businesses, the person authorized to represent it; for individuals, the holder of the account; (b) those who have power of attorney over the account; c. persons authorized to validate transactions.

The al. 1 does not apply if the account was opened before January 1, 2012.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 59aRefus of opening an account the FOEN refuses opening an account or registration of people with power of attorney on the account of persons entitled to submit offers, persons authorized to validate transactions or persons authorized to validate offers when: a. the information or documents provided are inaccurate or incomprehensible; b. the company, the Director, or one of the persons mentioned in the introductory sentence was sentenced in the last ten years for money laundering or for some offences against property, or for other offences in connection with the trading of emission allowances system or infrastructure of financial markets legislation.

He suspended the opening of account or registration if an investigation against the company or any of the persons referred to in para. 1, let. b, is underway on one of the offences referred to in para. 1, let. b. when opening an account is denied to a business required to participate in the ETS, the FOEN opened an escrow account on which emission rights attributed within the meaning of art. 46 are credited. The account is blocked until the reasons that led to the refusal to open the account are obsolete.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section 8 of Schedule 1 as O Nov. 25. 2015 on the infrastructure of financial markets, in effect since Jan. 1. 2016 (2015 5413 RO).

Art. 60Inscription in the registry all rights of emission and emission reduction certificates and all certificates and offers submitted for auction must be registered in the register.
Changes in the number of emission rights of emissions reduction certificates and certificates are valid only if they are listed in the registry.
Emission reduction certificates obtained for the following emission reductions may not be entered in the register: a. the emission certified long term (RECl); b. emission reductions certified temporary (RECt); c. emission reductions certified obtained for capture and geological storage of CO2 (CCS) projects.

The FOEN keeps a journal of certificates and emission rights to the second commitment period from 2013 to 2020 in the form of an electronic data bank.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 61Transactions emissions, emission reduction certificates and attestations are freely tradable.
People with power of attorney on the account and persons authorized to submit offers, as well as persons authorized to validate transactions and persons authorized to validate offers, entitled to secure access to the registry.
For each order transaction of emission rights of emissions reduction certificates or attestations, persons with power of attorney over the account must indicate: a. the source account and the account destination; ETB. the type and the quantity of emissions, emission reduction certificates or attestations to transfer.

Emissions, emission reduction certificates or certificates are transferred as soon as a person authorized to validate transactions accepted the transaction.
The transaction follows a standardized procedure.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 62Gestion of the registry the FOEN manages the register in electronic form and shall record all transactions and offers submitted under auctions.
It ensures that transactions and offers submitted for auction can be traced at all times thanks to the transaction log.
He may at any time request the information that are necessary to ensure the safety of the management of the registry in addition to those provided at the opening of the account.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 63 Disclaimer the Confederation is not liable for damage caused by: a. a erroneous transaction of emission rights, reduction of emissions certificates or certificates of bids submitted in the framework of auctioning; b. restricted access to the registry; c. a misuse of the registry by third parties.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 64Blocage and closing an account in case of violation of the regulations on the registry or when an investigation is pending due to one of the offences referred to in art. 59, art. 1, let. b, the FOEN blocking access or the relevant accounts. The blocking lasts until the requirements are again met or that the investigation is closed.
The FOEN may close the accounts on which no right of emission, emission reduction certificate or certificate is registered and which have not been used for a year at least.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 65Protection of data the FOEN may publish the data contained in the register in electronic form if they compromise the secret of manufacturing or business secrets.
The registry includes the following information: a. account number; b. the coordinates and the data on the identification of the following: 1. the persons referred to in art. 57, al. 1 to 3.2. persons authorized to validate offers, 3. persons entitled to submit bids;

c. emissions, emission reduction certificates and attestations by account; d. for companies covered by the ETS: offers submitted for auctions, data facilities and emissions, the amount of emission rights allocated for free and the amount of emission rights and of emissions reduction certificates handed over to fill the obligation; e. for projects and emission reduction programs in Switzerland: the quantity of certificates issued by follow-up period and the operator account or personal account number on which the certificates for the project or program were issued; f. for persons subject to the obligation to compensate: the compensation rate and the quantity of emission rights and certificates given to fulfill the obligation; g. for businesses having taken a reduction commitment : the amount of emissions reduction certificates provided in order to fulfil the obligation of reducing emissions.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Chapter 5 commitment of reducing emissions of greenhouse gases Art. 66Conditions a company can undertake to reduce its gas emissions to greenhouse effect in the meaning of art 31, al. 1, let. b of the Act on CO2 (companies having taken a reduction commitment) if the following conditions are met:

a. She is one of the activities referred to in annex 7; b. it generates, with the activity referred to in annex 7, at least 60% of its greenhouse gas emissions; etc she rejected total volume of greenhouse gases more than 100 tons of EQ. - CO2 during a two years passed.

The magnitude of the reduction of greenhouse gas emissions is fixed by an emissions target or goal based measures.
Several companies can engage together to reduce greenhouse gas emissions if the following conditions are met: a. each exercise one of the activities referred to in annex 7; b. each of them generates, with the activity referred to in annex 7, at least 60% of its greenhouse gas emissions; etc. they rejected together total volume of greenhouse gases more than 100 tons of EQ. - CO2 during a two years passed.

These companies are then considered as one company. They must designate a representative.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 67 the emissions target emissions target corresponds to the maximum total amount of greenhouse gas that the company may dismiss until the end of 2020.
It is determined by the FOEN on the basis of a linear reduction path.
The trajectory of linear reduction is determined by art. 31, al. 3, the CO2 Act and the following: a. emissions of greenhouse of the company over the previous two years; b. State of the technique used in the company; c. reduction measures gas emissions to greenhouse effect made and effects of these measures; d. additional emissions reduction potential e. profitability of possible measures for reducing emissions of greenhouse gases; f. share extra electricity produced used out of business compared to 2012; g. share of heat or refrigeration produced by the company remotely; h. all taxes on CO2 that can be saved.

Companies that had taken a reduction commitment period from 2008 to 2012 and who wish to pursue it without interruption from 2013 can apply for simplified reduction path determination.
When the reduction course is determined in a simplified way, it relies on gas emissions to greenhouse the company in 2010 and 2011 and art. 3 of the Act on CO2. If, during the period from 2008 to 2012, the company made additional benefits compared to the commitment it made, these will be taken into account in the determination of the reduction course. Additional benefits obtained by the use of waste used as fuel are excluded.

Art. 68 based measures target a company that does generally not more than 1500 tons of. eq - CO2 per year may request that the magnitude of the emissions reduction is fixed by a goal based measures.
The measures target corresponds to the decrease in the total amount of gas emissions greenhouse that the company must get until the end of 2020 by implementing measures.
It is based on art. 31, al. 3, of the Act on CO2 and the following items: a. prior art used in the company; (b) potential additional reduction; c. cost-effectiveness measures of reducing emissions of greenhouse gases possible; d. share extra electricity used out of business compared to 2012; e. share of heat or refrigeration produced by the company remotely; f. all taxes on CO2 which can be saved.

Art. 69 application of definition of a demand for definition of a reduction commitment reduction commitment must be filed with the FOEN by 1 September of the previous year. The FOEN may, on request, extend that period in an appropriate manner. It defines the form of the application in a directive.
The application must contain information concerning: a. the activities referred to in annex 7, exerted by the company; (b) emissions of greenhouse gases and the production volumes of the previous two years; c. the emissions target or goal based measures covered by the company.

The proposed target based on measures must be developed with the assistance of a private body mandated to this effect by the FOEN under art. 130, al. 6. the FOEN may request all the information needed to define the reduction commitment, including: a. the State of the technique used in the business; b. the reduction measures carried out greenhouse gas emissions, the effects of these measures and their funding; c. reduction measures of the greenhouse gas emissions that can be implemented in the technical and economic points of view with an estimate of their effects and their cost.

He may require the company to back a plan for follow-up to the senses of the art. 51. new content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 70 decision the FOEN defines the commitment of reduction by decision.

Art. 71 products outside production facilities improvements company emission reductions a company gets outside its own facilities of production by improving the products can be taken into account on request for the respect of the reduction commitment if the following conditions are met: a. they fill by analogy the provisions of art. 5; (b) they have a direct link with the activity of the company.

The procedure is governed by arts. 6 to 11, which shall apply by analogy.

Art. Follow-up 72Rapport the company gives each year, no later than 31 May of the following year, a follow-up report to the private organizations mandated under art. 130, al. 6. they send the follow-up report to the FOEN.
The follow-up report must contain: a. information about the evolution of emissions of greenhouse gases; b. information about the evolution of production volumes; c. an accounting of fuels; d. a description of the reduction measures implemented greenhouse gas emissions; (e) information on the possible deviations from the path of reduction or goal based measures with a rationale and corrective action planned.

Data should be presented in a synoptic table next to those of previous years. The FOEN defines the form of the report in a directive.
The FOEN may request all the information that are necessary for the follow-up.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 73 adaptation of the issuance the FOEN target fits the goal of program if, due to a significant change and sustainable of the production volumes or assortment of products, or by the acquisition of heat or cold from a third party, the company greenhouse gas emissions were higher or lower than the reduction course: a. by at least 10 percent annually for three consecutive years; forgotten the source. at least 30% in a year.

It adapts the emissions target with retroactive effect at the beginning of the year in which the reduction course presented a gap for the first time.
It takes into account for this purpose of the criteria set out in art. 67, al. 3. new content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 74 adaptation of the goal based on the FOEN measures adapting the goal based measures when the company greenhouse gas emissions change significantly due to a change in the volume of production or the assortment of products, or by the acquisition of heat or cold from a third party.
It takes into account for this purpose of the criteria set out in art. 68, al. 3. new content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 75 taking into account certificates of emission reduction businesses who have not reached their emissions target or their goal based on measurements and to which no certification within the meaning of art. 12 has been issued may be attribute certificates of reduction of emissions in the following proportions in order to meet their reduction commitments: a. for businesses with a commitment of reduction during the period from 2008 to 2012: 8% of five times the allowed emissions on average per year during this period, less the certificates of reduction of emissions taken into account during this period , the company has not needed to meet the commitment of reduction for the period concerned; (b) for other companies and the greenhouse gas emissions: 4.5% of gas emissions to greenhouse during the period from 2013 to 2020.


The amount of emissions reduction certificates which may be taken into account in accordance with para. 1 is amended as follows: a. for businesses who took that temporarily a reduction commitment during the period from 2013 to 2020, it is reduced in proportion to the applicable period; b. for companies producing more electricity used outside the company from 2012, it is increased at the rate of 50% of the delivery of necessary further reduction; c. for businesses within the meaning of para. 1, let. a, including the emissions target or goal based measures is suitable, it is increased or decreased depending on the adaptation made; the amount of emissions reduction certificates is however reduced up to 8% of the allowed emissions on average five times per year during the period from 2008 to 2012, net of emissions reduction certificates charged during this period.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 76 non-reduction commitment when the company fails to meet its commitment of reducing emissions, the FOEN decides the sanction under art. 32 of the Act on CO2.
The payment period is 30 days from the notification of the decision. Default interest of 5% per year apply in case of delay.

Art. 77 guarantee for assent if the company will not achieve its goal, the FOEN may require a guarantee for the future sanction until the removal of the risk.

Art. 78 obligation to communicate changes in the company the company shall immediately inform the FOEN: a. of the changes likely to have an impact on emission reduction commitment; b. contact information changes.

Art. 79 information the FOEN publication can publish the following information if they compromise the trade secret or trade secret: a. the names of the companies who took a reduction commitment; b. emission targets or objectives based on measures; c. emissions every business greenhouse gas; (d) the volume of the emission in the sense of art. 71 that each company is charged in order to meet its reduction commitment; e. the number of certificates of reduction of emissions that each company recovering; f. the number of credits within the meaning of art. 138, al. 1, let. b, that each company is charged in order to meet its reduction commitment; g. the number of certificates within the meaning of art. 12 issued to each company.

Chapter 6 Compensation for CO2 emissions from thermal power plants fossil art. 80 power plants designed primarily to produce heat considered that a plant is designed primarily to produce heat when it presents a total return of at least 80%.

Art. 81 total return the total return of a plant must be at least 62%.
The total plant performance based on a location where a plant has already been exploited must be at least 58.5%.

Art. 82 facilities not considered plants the following facilities are not considered to be plants: a. facilities presenting a less than 1 MW total power; b. facilities operated on a pitch for less than two years or for less than 50 hours per year c. facilities used exclusively for purposes of research, development or updated the study of processes and new products; d. facilities whose main purpose is the disposal of urban waste or special waste within the meaning of art. 3, let. a or c, OLED.

New content according to section 2 of Appendix 6 of the Dec. 4 O. 2015 on waste, in force since Jan. 1. 2016 (2015 5699 RO).
SR 814.600 art. 83 admitted countervailing measures the following are admitted to fill the obligation to compensate for the CO2 emissions: a. projects and programs to emission reductions made in Switzerland by the operator, as long as they meet the requirements of the art by analogy. 5 and 5A; (b) investments in facilities producing electricity or heat in Switzerland from renewable energies, as far as they meet by analogy the conditions set out in art. 5; c. replacing fossil heat sources by the heat produced by the Central and directly decoupled; d. delivery of certificates for reductions in emissions achieved in Switzerland; e. delivery of emission reduction certificates.

The compensatory measures referred to in para. 1, let. a to c, are taken into account at the level of the emissions reductions that have been proven. Certificates are issued to the applicant for emission reductions resulting from cash benefits to lost Fund allocated by the Confederation, the cantons or the communes, to encourage renewable energy, energy efficiency or the protection of the climate, if it proves that the competent public authority does not argue otherwise emissions reductions. Emission reductions resulting from the granting of funds from the supplement referred to in art. 15b of the Act of 26 June 1998 on energy are not certificates.
Average CO2 emissions generated by the production of electricity in Switzerland are decisive for the calculation of emission reductions obtained through the investments referred to in para. 1, let. b. new content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
RS 730.0 new content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 84 of compensation the compensation agreement is contract between the operator of the plant and the FOEN.
It includes, in particular: a. the requirements as the plant operator must respect during the implementation of the compensatory measures; b. prescriptions than the plant operator must respect to account for the evolution of the CO2 emissions of the plant; c. the prescriptions that the plant operator must follow to make account compensatory measures it has taken in Switzerland and abroad; (d) the terms of the financial penalty imposed to the operator of the plant when CO2 emissions are not compensated in accordance with the contract.

Negotiations with the operator of the plant are jointly conducted by the FOEN and the SFOE. If no agreement could be found, the Central operator may apply to the FOEN to take a decision on the contract proposed by the Confederation.

Art. 85 tasks of the cantons cantons inform the FOEN: a. annually based power plants on their territory; b. immediately of receipt of requests for construction and operation of power plants.

Chapter 7 Compensation of emissions of CO2 to fuel art. 86 obligation to compensate is subject to the obligation to compensate for the CO2 emissions anyone who: a. has the fuel referred to in annex 10; forgotten the source. transforms fossil combustion gases in fuel gas referred to in annex 10.

CO2 emissions from the fuels that are totally exempt from the tax on mineral oils under art. 17 of the Act of 21 June 1996 on the taxation of mineral oils should not be compensated.

RS 641.61 art. 87 exemption to the obligation to compensate in case of low quantities required to offset emissions of CO2 referred to in art. 86, al. 1, does not apply to persons who, during the previous three years, have developed consumption quantities of fuels including energy use has generated less than 1,000 tons of CO2 per year.
The derogation shall apply until the beginning of the year during which the CO2 emissions generated during the energy use of fuels consumption amounted to more than 1000 tonnes of CO2.

Art. 88 groups of compensation people subject to the obligation to compensate for the CO2 emissions can ask the FOEN, until 30 November of the previous year, to be treated as compensation group.
A group of compensation has the same rights and the same obligations as a person subject to the obligation to compensate.
He must appoint a representative.

Art. 89 compensation rate CO2 emissions generated during the energy use of fuels consumption during the year in question need to be compensated. The rate of compensation is fixed as follows: a. for 2014 and 2015: 2%; b. for 2016 and 2017: 5%; c. for 2018 and 2019: 8%; d. for 2020: 10%.

Each fuel CO2 emissions are calculated using emissions factors defined in annex 10.

Art. Compensatory 90Mesures admitted the following are admitted to fill the obligation to compensate for the CO2 emissions: a. projects and programs to emission reductions made in Switzerland by the person subject to the obligation to compensate, as long as they meet by analogy to the demands of the art. 5 and 5A; (b) delivery of certificates for the emission reductions achieved in Switzerland.


The compensatory measures referred to in para. 1, let. a, are taken into account at the level of the emissions reductions that have been proven. Certificates are issued to the applicant for emission reductions resulting from cash benefits to lost Fund allocated by the Confederation, the cantons or the communes, to encourage renewable energy, energy efficiency or the protection of the climate, if it proves that the competent public authority does not argue otherwise emissions reductions. Emission reductions resulting from the granting of funds from the supplement referred to in art. 15b of the Act of 26 June 1998 on energy are not certificates.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
RS 730.0 art. 91 compliance with the obligation to compensate the person subject to the obligation to compensate for the CO2 emissions has until June 1 of the following year to fulfill its obligation.
By 2020, only the emission during the year are taken into account.
The emission reductions achieved through projects and programs that a person subject to the obligation to compensate has made itself must be proven in a verified follow-up report that satisfies the requirements laid down in art. 9. a follow-up report as well as the corresponding audit report must be given to the FOEN for each project and programme.
To meet its obligation to compensate for the CO2 emissions, the person subject to the obligation to compensate reports detailed and transparent costs per tonne of CO2 offset. Costs related to the development of projects and programs it has made itself and their exploitation must be documented separately.
For each person subject to the obligation to compensate, the data and the following documents are managed in a database operated by the FOEN: a. the compensation rate; (b) the monitoring reports and audit reports of the projects or programs that the person has made itself; c. the proven emission reductions resulting from projects and programs that the person has made itself; d. the volume of no emission reductions again used for compensation resulting from projects and programs that the person has made itself; (e) the amount of the unused emission for compensation; f. information on the costs per tonne of CO2 offset; g. for projects and programs that the person has made itself, development and operating costs.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 92 breach of the obligation to compensate if the person subject to the obligation to compensate for the CO2 emissions does not fulfill its obligation in time, the FOEN sets him extra time appropriate.
If it has not fulfilled its obligation at the end of this period, the FOEN decides the sanction under art. 28 of the Act on CO2.
The payment period is 30 days from the notification of the decision. Default interest of 5% per year apply for late payment.
The missing emissions reduction certificates must be returned no later than 1 June of the following year.

Chapter 8 Section 1 provisions CO2 tax general art. 93 object of the tax the manufacture, extraction and import of the following fuels are subject to the tax on CO2: a. coal; b. other fuels listed in art. 2 of the Act on CO2, to the extent where they are subject to the tax on mineral oils within the meaning of the law of June 21, 1996 on the taxation of mineral oils.

RS 641.61 art. 94 tax amount the amount of the tax increases as follows: a. from January 1, 2014, to 60 francs per tonne of CO2 if in 2012, the CO2 emissions generated by fuels are greater than 79% of 1990 emissions; (b) from 1 January 2016: 1. at 72 francs per tonne of CO2, in 2014, CO2 emissions from the fuels are higher than 76% of the emissions of 1990,2. 84 francs per tonne of CO2, in 2014, CO2 emissions from the fuels are greater than 78% of 1990 emissions;

(c) from 1 January 2018: 1. to 96 francs per tonne of CO2, in 2016, CO2 emissions from the fuels are higher than 73% of the emissions of 1990,2. to 120 francs per tonne of CO2, in 2016, CO2 emissions from the fuels are higher than 76 per cent of 1990 emissions.

The CO2 tax is perceived according to the rate set in Appendix 11.

Art. 95 proof of payment of the tax if anyone does trade in fuels referred to in art. 93 must indicate the amount of VAT applied to invoices to purchasers.

Section 2 refund of VAT on the art of the CO2. 96 right to the refund may request a refund of the tax on CO2 companies and individuals: a. who are exempt from the tax. forgotten the source. do not use fuels subject to the tax for energy purposes (art. 31, para. 1, let. a, of the law on CO2).

Are exempted from the CO2 tax: a. the companies covered by the ETS (art. 17 of the Act on CO2); b. operators of plants (art. 25 of the Act on CO2); c. companies with commitments to reduction (art. 31, para. 1, let. b of the Act on CO2).

Art. 97 refund request for companies exempted from tax refund request must be submitted in the form prescribed by the Federal Administration of Customs (AFD).
It must include: a. an exact list of the CO2 taxes which have been paid; (b) the invoices paid taxes; c. the amount and the kind of purchased fuels; (d) the amount of the applied tax.

The AFD may request all the evidence needed to pay the tax.

Art. 98 periodicity of the companies exempted from tax rebate refund request can cover periods ranging from one to twelve months.
It must be filed no later than June 30 for taxes on CO2 paid: a. the previous year; (b) during the year ended the previous year.

The right to the refund goes off if the request is not made within the time limits.

Art. 99 refund for non-energy use anyone who uses fuels subject to the tax for non-energy purposes and wish to request a refund must provide proof that the quantities concerned have not been used for energy purposes. For this purpose he must keep records of the entry, exit and the consumption of fuels and records of stocks (consumer controls).
The refund request must be made in the form prescribed by the AFD.
It shall include information on: a. non-energy usage type; b. the amount and the type of fuels used for non energy; c. the amount of the tax applied.

The AFD may request all the information needed to determine the refund.

Art. 100 frequency of reimbursement for non-energy use the refund request can cover periods ranging from one to twelve months.
It must be filed within three months after the end of the year.
Fuels that have been used more than two years before the filing of the application cannot be the subject of a refund.

Art. 101 conservation of supporting documents all the important documents for the refund must be kept for five years and presented on request to the AFD.

Art. 102 minimum amount and fee refund amounts less than 100 francs per request are not reimbursed.
A fee of 5% of the amount to be repaid, but 50 francs at least and at most 1000 francs, is charged for each refund request.

Art. 103 suspension of repayment if a company or a person within the meaning of art. 96 infringed its duty to cooperate in the sense of this order, the AFD may, in agreement with the FOEN, suspend the refund of the tax.

Chapter 9 using the proceeds of the tax on the CO2 Section 1 global financial aid for energy sanitation of buildings art. 104 right to the contributions the Confederation grants the cantons of global financial aid within the meaning of art. 34, al. 1, let. a, of the law on CO2 to encourage measures of clean energy to improve the insulation of existing buildings envelope.
The buildings heated to non-fossil energy also benefit from contributions. Buildings not heated so far do not have right to contributions.
The Confederation may also grant the global representation of several cantons financial aid, insofar as these townships have validly authorized it.

Art. 105 information provided by the canton when a canton wants to get financial assistance from the Confederation, it should provide the SFOE of information on:

a. the estimation of CO2 reduction measures should allow for the duration of the programme agreement; b. the terms of the implementation of the program.

The SFOE passes the information to the FOEN.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 106 convention-program the SFOE concludes a programme agreement with the canton on the basis of the information referred to in art. 105 to global financial assistance grant.
The convention-program including: a. the purpose of the program; b. the service provided by the canton; c. the overall contribution of the Confederacy; d. control; e. communication.

The duration of the programme agreement is five years at most.
The SFOE and the cantons set the criteria for the use of financial aid in a uniform manner in all the programme agreements.
The cantons set contribution rates for the various measures in a uniform manner in accordance with the SFOE.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 107 in overall financial aid the amount of overall financial aid is based on the agreed goal.
It is defined in the form of a percentage of the total amounts available each year.

Art. 108 global financial assistance payment is paid in staggered.

Art. 109Frais of execution to ensure the execution of the programme agreement, the canton perceives, on the funds available for the encouragement of energy remediation of buildings, compensation amounting to 6.5% of global financial assistance that is allocated. If the programme agreement comes before December 31, 2019, DETEC adapts compensation accordingly in agreement with the federal Department of finance. The canton justifies its enforcement fees.
SFOE collects on the same funds, compensation of one million francs per year at most to ensure the communication to the program.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 110Rapport and control the canton gives each year to the SFOE report on the use of global financial assistance. It must include information regarding: a. obtained, in total and for each measure emissions reductions; b. the amounts used, in total and for each measure; c. enforcement expenses; d. the follow-up investment.

The SFOE transmits the report to the FOEN.
The SFOE control surveys: a. execution of the various measures; (b) the use of global financial assistance.

On request, the canton puts at the disposal of the SFOE documents on which the report is based.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 111 return of unused amounts two years after the expiry of the programme agreement, the canton restores to Confederation the amounts he has not used.

Art. 112 imperfect execution the SFOE retains all or part of the payments for the duration of the programme agreement in the following cases: a. the canton does not respect its obligation to submit the report referred to in art. 110, al. 1; b. it hampers considerably, by his own fault, the performance of its service.

If, at the end of the duration of the programme agreement, it turns out that the service provided by the canton is insufficient, the SFOE requires correct execution. He set a time limit appropriate to the canton.
If the canton does not remedy the shortcomings, the restitution is governed by art. 28 of the Act of 5 October 1990 on subsidies.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
RS 616.1 art. 113 collaboration the Confederation and the cantons work closely together in the implementation of the program.

Section 2 promotion of technologies for the reduction of gas emissions to greenhouse effect art. 114 bond Confederation guarantees loans for facilities and process within the meaning of art. 35, al. 3, of the Act on CO2 if the following conditions are met: a. There is a market for these installations and processes; b. the borrowing firm can show credibly that it is solvent; c. the donor takes account of the bond in the determination of the interest rate.

She endorse that loans granted by a bank within the meaning of the law of 8 November 1934 on the banks or by an another appropriate funder.
The bond can guarantee all or part of the loan. It cannot exceed three million francs.

RS 952.0 art. 115 the bond the FOEN guarantee guarantees the granting of bail to the borrowing firm making the request when the conditions set out in art. 114 are met.
Demand for the bond guarantee must contain: a. information about the Organization and the financial structure of the company borrowing; (b) the technical documentation of the project, including the description of the facilities and processes and the development and marketing planned; c. a description of the project business plan; d. information indicating to what extent facilities and processes meet the conditions laid down in art. 114 the FOEN may request all the information needed to evaluate the application.
It may, in justified cases, demand guarantees for the bond.

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 116 obligation to communicate and report any borrowing firm whose Confederation has a bonded loan immediately informs the FOEN for the duration of the bond: a. the changes that may have an influence on the bond; b. contact information changes.

She reported each quarter to the FOEN on: a. the situation of bonded loan; b. the evolution of the company and forecast its development; liquidity and financial structure etc.

She is sent each year to the FOEN report activity as well as the balance sheet and the income statement. These documents must be provided no later than three months after the closing of the accounts.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 117execution the DETEC institutes for technology fund management a Steering Committee and, by administrative law contract, a bond Committee and a secretariat. It sets out the principles of security and organization.
The Steering Committee assumes the strategic direction of the Technology Fund.
At the request of the secretariat, the surety Committee assesses applications for bail for the FOEN.
The secretariat assumes the operational management of the Technology Fund. He is responsible for examination of applications for security, management bonds, measures to be taken to the occurrence of a case of bond as well as control of the reports referred to in art. 116. it shall report to the Committee Steering on the activities and the financial situation Technology Fund.
The secretariat charges fees to approved businesses. The fee is determined by the time spent; It rises up to 0.9% per year of the amount of the bond.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 118 financing resources for the Technology Fund are budgeted.
The Federal Assembly decides the commitment appropriations for the granting of guarantees.
The sum of bonds may at no time exceed 500 million francs.

Section 3 Redistribution to the public art. 119 portion of the population the share of the proceeds of the tax who returns to the population (by the public) corresponds to the share of the annual estimated revenue returning to the population for the year of sampling and the difference compared to the estimated two years earlier.
The estimate of the annual product is based on a projection of revenues to December 31, including positive and negative interest.

Art. 120 redistribution by the population is redistributed by insurers the collection year, on mandate and under supervision of the FOEN. The difference between the estimated amount and the actual amount is offset in the redistribution of the revenue from the tax two years later.
Insurers means: a. those who practice obligatory health insurance under the Federal Act of 18 March 1994 on health insurance (KVG); b. military insurance under the Federal Act of 19 June 1992 on military insurance (LAM).


Insurers are redistributed by the population in equal amounts to all the people who, during the collection year, fill the following conditions: a. they are required to ensure in accordance with KVG and art. 2, al. 1 or 2, LAM; b. they are domiciled or habitually resident in Switzerland.

When people were insured only temporarily with an insurer for the collection year, the amounts are distributed in proportion to the period of membership.
Insurers deduct the amounts of the premiums due in the year of withdrawal.

RS 832.10 RS 833.1 art. 121 payments to insurers by the population is paid proportionally to insurers no later than June 30 of the collection year.
The determining factor for the calculation of contributions to each insurer is the number of policyholders who meet the conditions set out in art. 120, al. 3 on 1 January of the collection year.
The difference between the paid share and the sum of the amounts actually redistributed is compensated for the following year.

Art. 122 organization each insurer informed the federal Office of public health until 20 March of the collection year: a. the number of policyholders who meet the conditions set out in art. 120, al. 3, to January 1 of the year of collection; (b) the sum of the amounts actually distributed the previous year.

Insurers shall inform their policyholders in the amount that is redistributed to them as they shall communicate to them the amount of the premium for the collection year.

Art. 123 compensation insurers insurers receive, as compensation for the duties they perform in implementation of this order and the order of 12 November 1997 on the tax incentive on the volatile organic compounds, a total amount of 30 cents per insured person who meets the conditions set out in art. 120, al. 3 on 1 January of the collection year.

RS 814.018 Section 4 Redistribution to the companies art. 124 from the companies share of the proceeds of the tax who returns to businesses (by companies) corresponds to the share of the estimated annual proceeds to businesses for the year of sampling and the difference compared to the estimated share two years earlier.
The estimate of the annual product is based on a projection of revenues to December 31, including positive and negative interest.

Art. 125 redistribution from the companies is redistributed by compensation AVS (compensation funds) funds, on mandate and under supervision of the FOEN and according to the instructions of the federal Office of social insurance. The difference between the estimated amount and the actual amount is offset in the redistribution of the revenue from the tax two years later.
The compensation funds are redistributed from the companies to no later than June 30 of the collection year. On request, the FOEN may extend the time of appropriately for good cause.
They redistribute from the companies proportionally to determining wages paid to employees two years before the collection year. Payroll corrected after scrutiny of employers is not taken into account.
The compensation funds redistribute the share of businesses in community contributions payable by the employer for the year of collection or in the slope to the employer. Amounts cannot be deducted from the contributions are paid out of 50 francs. In the case of mutations, the amounts from 50 francs are deducted or paid contributions.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 126 organization the FOEN shall communicate each year the allocation factor to the compensation funds.
The compensation offices communicate annually to employers who are entitled to a refund of the tax distribution factor and the amount paid.

Art. 127 compensation of the FOEN compensation funds determines the compensation of the compensation funds in accordance with the federal Office of social insurance.
He uses a key calculation that takes into account the number of employers required to give a count affiliated to the compensation funds concerned to this effect.

Chapter 10 training, continuous training and information art. 128 encouragement of training and continuing education the FOEN promotes, in collaboration with the cantons and the organizations of the world of work within the meaning of art. 1 of the Federal Act of 13 December 2002 on vocational training, the training and the training of persons engaged in activities related to the reduction of gas emissions to greenhouse effect or control of the consequences of the increase in the concentration of greenhouse gases in the atmosphere.
It grants, within the limits of the appropriations, financial aid to public or private organizations that offer courses of training and training continues in the field of the protection of the climate and the mastery of the consequences of the increase in the concentration of greenhouse gases in the atmosphere.

RS 412.10 art. 129 information the FOEN informed the public in particular: a. the consequences of climate change; (b) of the measures to reduce gas emissions greenhouse in Switzerland and abroad; (c) of the measures to tackle the consequences of the increase in the concentration of greenhouse gases in the atmosphere.

Chapter 11 enforcement art. 130 the FOEN enforcement authorities runs this order. The al. 2 to 6 are reserved.
The SFOE executes the provisions concerning the reduction of the CO2 emissions of passenger cars. He has the support of FEDRO.
AFD runs the CO2 tax provisions.
The FOEN runs, in agreement with the SFOE, the provisions concerning the certificates for the emission reductions achieved in Switzerland and the encouragement of technologies for the reduction of gas emissions greenhouse.
The SFOE running, in agreement with the FOEN, the provisions concerning the global financial aid for clean energy buildings.
The FOEN runs, after consultation with the SFOE, the provisions concerning the encouragement of training and continuing education.
The SFOE and private organizations mandated by the FOEN and the SFOE support the FOEN in the application of the provisions concerning the commitment of reducing emissions of greenhouse gases.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 131 inventory of the greenhouse gas inventory of greenhouse gases is required by the FOEN.
The FOEN determines, on the basis of this inventory, if the reduction target set in art. 3 of the Act on CO2 has been reached. Emissions of CO2 from fossil fuel thermal plants and the emission reductions achieved under the contracts of offsetting emissions up to 2020 are not taken into account.

Art. 132 compensation for expenses compensation for enforcement expenses amounts to 1.6% of revenues from the tax on CO2 (revenue). In case of increase in revenues, DETEC lowers the percentage of agreement with the federal Department of finance.

New content according to section I of the O of the DETEC on Sept. 24. 2015, in force since Jan. 1. 2016 (2015 3939 RO).
New content according to section I of the O on October 8. in force since Jan. 1, 2014. 2015 (2014 3293 RO).

Art. 133 controls and duty to provide information to the enforcement authorities are authorised to conduct real-time checks, especially in the companies covered by the ETS, companies having taken a reduction commitment, in businesses and among persons subject to tax and in businesses and individuals who apply for a refund of the tax on CO2.
At the request of the enforcement authorities, controlled people and businesses are required to: a. all information necessary for the performance of this order; b. introduce books, business papers, electronic data and documents necessary for the execution of this order.

Art. 134 data processing the data collected for the purpose of enforcement of this order are at the disposal of the authorities who need to run. The following authorities passing including the authorities indicated the following data: a. FEDRO transmits to the SFOE the data necessary for the calculation and collection of the sanction imposed on large importers (art. 31); b. the FOEN transmits to the SFOE the data required for the control: 1. applications for the issue of certificates (art. 7, 12 and 12 a), 2. applications for definition of a reduction commitment, et3. follow-up reports (art. 9, 52, 72 and 91);

c. the AFD passes to the FOEN the data required for the control: 1. respect of the obligation to compensate for emissions from fuels, 2 follow-up reports (art. 9, 52, 72 and 91), et3. applications for the issue of certificates (art. 7, 12 and 12 a);

d. the FOEN passes to AFD the data needed for the reimbursement of the tax on CO2.


The General Directorate of customs and the Swiss Organization of compulsory storage for fuels and liquid fuels (fuel) can exchange data for the execution of the provisions on the compensation of CO2 emissions for fuels.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section 1 of the annex to the O from 23 oct. in force since Jan. 1, 2013. 2014 (2013 4479 RO).

Art. 135 adaptation of annexes the DETEC fits: a. Appendix 2 the criteria defined in art. 6, al. 2, of the CO2 Act; b. Annex 3 to the technical and economic evolution c. Appendix 5, ch. 3, relating to the determination of the average weight of passenger cars registered for the first time in the previous year; d. Schedule 7 when other economic sectors operate in a similar framework; d. in annex 9, ch. 3, when the 2/2010/EU decision is changed;
e. Annex 11 according to the increase of the amount of the tax (art. 94, para. 1).

Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
Decision n 2/2010/EU of the Commission on December 24, 2009, establishing, in accordance with directive 2003/87/EC of the European Parliament and the Council, a list of sectors and subsectors considered to be exposed to a significant risk of carbon leakage, OJ L 1 of the 5.1.2010, p. 10: amended lastly by 2014/9/EU decision, OJ L 9 of the 14.1.2014 p. 9.

Chapter 12 provisions finals Section 1 repeal and amendment of law art. 136 repeal of the law in force the following orders are repealed: 1 order of 22 June 2005 on the allocation of CO2; 2. order of 8 June 2007 on CO2; 3. Ordinance of DETEC of 27 September 2007 on the registry national emissions trading; 4. order of 24 November 2010 on the CO2 compensation; 5. order of December 16, 2011 on the reduction of the CO2 emissions of passenger cars.

[RO 2005 3581, 2007 2915 art. 33, 2012 1195]
[RO 2007 2915, 2009 5945, 2010 953 2167, 2011 17 6 1945 3331 art. Annex 3 ch. 15, 2012 355 art. 29]
[RO 2007 4531, 2011 6205]
[2011 17 RO]
[2012 355 1817 RO]

Art. 137 amendment of the law in force.

The mod. can be found at the RO 2012 7005.

Section 2 provisions transitional art. 138 conversion of unused 30 June 2014 emissions, emission rights not used during the period from 2008 to 2012 are converted as follows: a. for businesses covered by the ETS: emissions within the meaning of the present order; b. for businesses having taken a reduction commitment: appropriations for the compensation of a possible failure in their objectives of their objectives based on measures or show; c. for the other companies and individuals: in certificates for the emission reductions achieved in Switzerland.

Companies having taken a reduction commitment can request at any time that their credits within the meaning of para. 1, let. b, are converted into certificates.

Art. 139 report of emissions reduction certificates not used for the period from 2008 to 2012 the companies covered by the ETS, companies having taken a reduction commitment and power plant operators can apply to the FOEN to postpone, for the period from 2013 to 2020, certificates of reduction of emissions in the period from 2008 to 2012, they have not used up to the number of certificates that they can probably put this period to meet their obligations to the meaning of this order.
Only certificates of reduction of emissions that meet the conditions set out in art. 4 can be carried forward.
The FOEN fixed the total volume of certificates which may be deferred under the Switzerland's international obligations.
It primarily gives the postponement of certificates to the companies covered by the ETS and businesses taking a reduction commitment.
Emission reduction certificates which are not reported can be submitted until April 30, 2015 in order to fulfil obligations within the meaning of this order as long as they meet the conditions laid down in art. 4. emission reduction certificates not carried forward will be cancelled by the FOEN after April 30, 2015.

New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
New content according to section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
Introduced by section I of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 140 certificates for emission reduction projects in Switzerland of compensation projects in Switzerland that the FOEN has considered adequate by 1 January 2013 are governed by the new law.
Emission reductions that were obtained through the projects referred to in para. 1 and which were confirmed by the FOEN before January 1, 2013 may, on request, subject to certificates within the meaning of this order until December 31, 2014.

Art. 141 calculation of the CO2 emissions of passenger cars passenger cars with less than 50 g CO2/km emissions of CO2 are taken into account as follows in the calculation of critical CO2 emissions for large importers: a. 2013: 3.5 times; b. 2014: 2,5 times; c. 2015: 1.5 times.

Art. 142 participation in the ETS companies ETS which, at the entry into force of this order, exercise one of the activities referred to in annex 6, are required to inform the FOEN no later than February 28, 2013. They give to the FOEN for approval a plan for follow-up to the senses of the art. 51 no later than May 31, 2013.
Companies which, at the entry into force of this order, exercise one of the activities referred to in annex 7, must submit their request to participate in the ETS to no later than June 1, 2013. They give to the FOEN for approval a plan for follow-up to the senses of the art. 51 no later than September 1, 2013.
ETS companies wishing to obtain an exemption from the obligation to participate in the ETS from 2013 must apply no later than June 1, 2013.

Art. 143 repealed by no I of O from 8 oct. with effect from Dec. 1, 2014. 2014 (2014 3293 RO).

Art. 144 commitment of reducing emissions of greenhouse gases companies within the meaning of art. 66 who wish to request a refund of the tax on CO2 must apply for a definition of a reduction to the latest commitment June 1, 2013. To this end, they must provide information on their emissions of greenhouse in 2010 and 2011.
The assessment of respect or failure of reduction commitments and sanctions arising out of a breach of these commitments during the period from 2008 to 2012 are governed by the old law.

Art. 145 plants for the benefit of an authorization which entered into force the following provisions apply until December 31, 2020 to plants for the benefit of an authorization which entered into force before January 1, 2011: has. the art. 80-85 is not applicable; b. the CO2 tax is not refunded.

The al. 1 does not apply to power plants covered by the scope of the federal decree of 23 March 2007 on the compensation of CO2 emissions of gas-fired combined cycle plants.

RO 2008 5 art. 146 refund of tax on CO2 the AFD can proceed, on request, a refund of provisional tax on CO2 if the following conditions are met: a. the company has made a commitment of reduction over the period from 2008 to 2012; b. it has notified to the FOEN its obligation to participate in the ETS from 2013 or filed a request for definition of an engagement of reduction or participation in the ETS to from 2013.

When a company does not meet the conditions for participation in the ETS or the definition of a reduction commitment request is denied, she must return the amounts reimbursed provisionally, including interest.

Section transitional 2aDispositions respecting the amendment of October 8, 2014 art. 146a certificates for the emission reductions achieved in Switzerland the FOEN transfers in the register, at the latest on 30 June 2015, the certificates for the emission reductions achieved in Switzerland he has issued in the database it operates.

Art. 146b emission reduction certificates can no longer be entered in the register of certificates of reduction of emissions within the meaning of art. 60, al. 3, entered in the register before the entry into force of the amendment of October 8, 2014 must, no later than April 30, 2015, be: a. transferred to the registry of trade in emission allowances to another Contracting Party referred to in Annex B to the Kyoto Protocol; forgotten the source. voluntarily cancelled in accordance with the rules of the Kyoto Protocol.

Certificates of reduction of emissions within the meaning of art. 60, al. 3, which expire before 30 April 2015, must be replaced by the same number of certificates of reduction of emissions within the meaning of art. 4 which can be taken into account in accordance with the rules of the Kyoto Protocol.

Due to reduction of emissions certificates are removed.

RS 0.814.011 Section 3 entry into force art. 147. this order comes into force on January 1, 2013.

Annex 1 (art. 1, para. 2) effect of climate warming greenhouse gases in eq.-CO2 gas greenhouse formula brute effect in eq.-CO2 carbon dioxide CO2 1 Methane CH4 25 nitrous oxide gas hilarious N2O 298 hydrofluorocarbons (HFCS) - HFC-23 CHF3 14 800 - HFC-32 CH2F2 675 - HFC-41 CH3F 92 - HFC-43-10mee CF3CHFCHFCF2CF3 1 640 - HFC-125 C2HF5 3 500 - HFC-134 C2H2F4 (CHF2CHF2) 1 100 - HFC - 134 has C2H2F4 (CH2FCF3) 1 430 - HFC-143 C2H3F3 (CHF2CH2F) 353 - HFC - 143a C2H3F3 (CF3CH3)

4 470 - HFC-152 CH2FCH2F 53 - HFC - 152a C2H4F2 (CH3CHF2) 38 - HFC-161 CH3CH2F 12 - HFC-227ea C3HF7 3 220 - HFC-236cb CH2FCF2CF3 1 340 - HFC-236ea CHF2CHFCF3 1 370 - HFC-236fa C3H2F6 9 810 - HFC - 245 ca C3H3F5 693 - HFC-245fa CHF2CH2CF3 1 030 - HFC-365mfc CH3CF2CH2CF3 794 perfluorocarbons - Perfluoromethane - PFC-14 CF4 7 390 - Perfluoroethane - PFC-116 C2F6 12 200 - Perfluoropropane - PFC-218 C3F8 8 830 - Perfluorobutane - PFC-3-1-10 C4F10 8 860 - Perfluorocyclobutane - PFC-318 c-C4F8 10 300 - Perfluourpentane - PFC-4-1-12 C5F12 9 160 - Tetradecafluorohexane - PFC-5-1-14 C6F14 9 300 - Perfluorodecalin - PFC-9-1-18 C10F18 > 7 500

Sulphur hexafluoride SF6 22 800 trifluoride of nitrogen NF3 17 200 State on January 1, 2016 annex 2 (art. 4, para. 2, let. b) Emission Reductions achieved abroad not taken into account 1. Certificates of reduction of emissions following are not taken into account: a. certificates for emission reductions that have not been completed in one of the least developed countries on the list of the United Nations; b. certificates for emission reductions obtained for biological CO2 or capture sequestration projects and geological CO2 storage; c. certificates for emission reductions obtained through hydro-electric facilities installed production capacity of more than 20 MW; d. other certificates for emission reductions that were not obtained by using renewable energy, thanks to a better efficiency at end users, or by using the flaring of methane, or through avoidance of methane emissions generated in landfill the facilities of recovery or incineration of urban waste, in the enhancement of agricultural waste, the treatment plant or composting; e. certificates of emission reductions that have already been used.

2 emission reduction certificates are not taken into account if: a. the emission reductions have been obtained in violation of human rights; b. emission reductions have had negative consequences on society and the environment; c. a refusal of taking into account is necessary due to the external policy and development of the Switzerland.

3. the No. 1, let. a, does not apply: a. to certificates of emission reduction projects within the meaning of art. 12 of the Kyoto Protocol of December 11, 1997 registered before January 1, 2013; b. certificates of emission reduction projects within the meaning of art. 6 of the Kyoto Protocol of December 11, 1997, for the emission reductions achieved before January 1, 2013.

Updated by clause II of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
RS 0.814.011 State on 1 January 2016 Schedule 3 (art. 5, para. 1 let. a) Emission Reductions achieved in Switzerland could not be the subject of certificates no certificate is issued for a project or a program reduction of emissions in Switzerland if emission reductions are obtained: a. using nuclear energy; b. by biological or geological CO2 sequestration except sequestration of CO2 in wooden products; b. by regeneration of Marsh and wetlands; c. through the research and development or information and the Council; d. with use of fuels from renewable raw materials do not meet the requirements of the Federal law of 21 June 1996 on the taxation of mineral oils and the relevant enforcement provisions; e. by the replacement of gasoline or diesel vehicles by vehicles to natural gas, with the exception of the replacement of entire fleets of vehicles; f. by the replacement of boilers in fossil fuels through fossil fuel boilers.

Updated by clause II of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
RS 641.61 State on 1 January 2016 Schedule 4 (art. 25, para. 2) calculation of critical CO2 emissions for passenger cars in the absence of the information referred to in the art. 24 or 25, al. 1 1 calculation of CO2 emissions determine 1.1 engine petrol and gearbox Manual: CO2 = 0.047 m + 0.561 p + 56,621 1.2 motor gasoline and gearbox automatic: CO2 = 0,102 m + 0,328 p + 9,481 1.3 motor gasoline and motor electric hybrid: CO2 = 0,116 m - 57,147 1.4 engine diesel and gearbox Manual: CO2 = 0,108 m - 11,371 1.5 automatic transmission and diesel engine : CO2 = 0,116 m - 6,432 CO2: mass combined emissions of CO2, expressed in g/kmm: weight unladen in the sense of art. 7 OETV, expressed in kg, the passenger vehicle in conditions of marchep: maximum engine power expressed in kW 2 rounded mass of CO2 the combined mass of CO2 value is rounded as follows to the whole number closest: a. If the first decimal is equal to or less than 4, the total is rounded to the inferieure.b unit. If the first decimal is equal to or greater than 5, the total is rounded to the upper unit.

Only passenger cars equipped with a mechanical gearbox with the code "m?" according to the list of abbreviations of FEDRO are considered manual clutch.
RS 741.41 State on 1 January 2016 schedule 5 (art. 28, al. 1) 1 calculating the value target value target for small importers and manufacturers the target assigned to small importers and manufacturers is calculated separately for each passenger car, based on the following formula: eligible specific show: 130 + a · (m-Mt-2) g CO2/km.

2 calculation of the value target for the big importers value target for the big importers is calculated for each major importer by means of the following formula: eligible specific show: 130 + a · (Mi, t - Mt-2) g CO2/km a: 0,0457 (angular coefficient of the right of the target value) m: weight unladen in the sense of art. 7 OETV, expressed in kg, the touring car in terms of marcheMi, t: empty medium weight, expressed in kg, cars of the importer i registered for the first time in the year of Referencemt-2: empty medium weight, expressed in kg, of cars registered for the first time in Switzerland during the last calendar year preceding the year of reference 3 empty average weight average empty weight amounted to the following values for the following years: 2010 1453 kg2011 1465 kg2012 1493 kg2013 1492 kg2014 1507 kg update according to section I of the O of the DETEC on May 9, 2014 (RO 2014 1103) and March 25, 2015, in force since May 1, 2015 (RO 2015 1043).
RS 741.41 State on 1 January 2016 schedule 6 (art. 40, para. 1) required to participate in the ETS company all companies who has at least one of the following activities is required to participate in the ETS:

1. combustion of fossil or partially fossil energy carriers with a total heat output of more than 20 MW combustion; with the exception of incineration of fossil or partially fossil energy agents in stationary facilities primarily intended for disposal of urban waste in the sense of art. 3, let. a, OLED; 2. refining of oils mineral; 3. production of coke; 4. roasting or sintering including pelletizing, metal ore (including sulphide ore); 5. production of cast iron or steel (primary or secondary fusion) including facilities for casting continues with a capacity of more than 2.5 tons per hour; 6. production or transformation of metals ferrous (including the ferroalloys) when units of combustion of a total heat output of more than 20 MW combustion are used; 7. production of aluminium primary; 8. production of secondary aluminium, when units of combustion of a total heat output of more than 20 MW combustion are exploited; 9. production or processing of non-ferrous metals, including production of alloys, refining, foundry casting, when units of combustion of a total heat output of more than 20 MW combustion are used; 10. production of cement clinker in ovens turning with a production capacity installed exceeding 500 tonnes per day or in other furnaces with a production capacity exceeding 50 tons per day; 11. lime production or calcination of dolomite or magnesite in ovens turning or in other furnaces with a capacity of more than 50 tons per day installed; 12. manufacture of glass, including glass fiber manufacturing, with a capacity of more than 20 tons per day; 13 fusion. manufacturing ceramic by cooking, including tiles, bricks, refractory stones, tiles, stoneware or porcelain, with an installed capacity greater than 75 tons per day; 14. manufacturing of insulating material by mineral wool from glass, rock or slag, with a capacity of more than 20 tons per day fusion; 15. drying or calcination of the cast or production of plates of plasterboard or other compositions made from plaster, when units of combustion of a total heat output of more than 20 MW combustion are exploited; 16. production of pulp from timber or other fibrous; 17 subjects. production of paper or cardboard with an installed capacity greater than 20 tons per day; 18. production of carbon black, including the carbonization of organic substances such as oils, tars, cracking and distillation residues, where units of combustion of a total heat output of more than 20 MW combustion are exploited; 19. 20; nitric acid production. 21; adipic acid production. production of glyoxal or acid glyoxylique; 22. ammonia production; 23. production of organic chemicals in bulk by cracking, reforming, partial or total oxidation, or other similar methods, with an installed capacity greater than 100 tonnes per day; 24. production of hydrogen (H2) and synthesis gas by reforming or oxidation partial with an installed capacity greater than 25 tonnes per day; 25. production of soda (Na2CO3) and baking soda (NaHCO3).

Updated by clause II of the O on October 8. 2014 (RO 2014 3293) and point 2 of annex 6 to the Dec. 4 O. 2015 on waste, in force since Jan. 1. 2016 (2015 5699 RO).
RS 814.600 State on 1 January 2016 Schedule 7 (art. 42, para. 1, let a., 66, para. 1, let a and b, and 66, al. 3, let a and b) activities giving the right to participate in the ETS or be exempted from tax by taking a reduction commitment 1. growing plants in greenhouses; 2. extraction of rocks or earth or other activities mining; 3. transformation of products agriculture and fishing for the manufacture of foodstuffs or feedingstuffs; 3. fattening pigs and poultry; 4. beverage manufacturing; 5. tobacco processing; 6. manufacturing and cleaning of textiles; 7. manufacturing of panels of wood (plate, plywood, chipboard and wood fiber) or pellets of wood; 8. pulp, paper, cellulose, paper, cardboard, or items made from paper and cardboard, such as cardboard, corrugated, products packaging, items of toilet and wallpapers, as well as manufacturing print drying intensive (without printing of newspapers, heliography and reprography); 9. coking plant or mineral; 10 oil treatment. manufacturing chemical or pharmaceutical products as well as development of technology corresponding; 11. manufacture of articles in material plastic; 12. manufacture of glass, glassware or ceramics, transformation of rocks or earth (no machining or processing of ornamental stones or construction), as well as production of asphalt products; 13. Metallurgy of base, coatings or treatments to the heat or painting of car bodies, except in mechanical workshops and the metalwork; 14. manufacturing of heating, of pieces forged or stamped, of articles in wire or of steel, chains or springs; 15. manufacturing of generators, transformers, electric appliances or son or 16; electric cables. manufacture of watches; 17. manufacture of machinery for activities referred to in points 1 to 16, of pumps, compressors, cars, other vehicles or engines; 18. operation of baths, artificial rinks, hotels used for touristic purposes or Steamboat; 19. warehouses in distribution plants; 20. production, from fossil fuels, heat or cold (possibly coupled with electricity) injected into regional networks of heating or cooling at a distance or provided to companies engaged in activities referred to in points 1 to 19 and 21; 21 cleaning drums, containers and other containers used in activities listed in this annex.

Updated by clause II of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Status January 1, 2016 Schedule 8 (art. 45, para. 1) calculation of the maximum amount of available emission rights 1. The maximum amount of emission rights available each year for all of the companies covered by the ETS is calculated as follows: Capi = [∑oea + ∑oemissions] * [1 - (i-2010) * 0.0174] Capi ceiling for the year i∑oea: sum allowances allocated on average each year during the period from 2008 to 2012 to fixed installations that have been taken into account in the ETS during this period and continue to be taken into account in the ETS from 2013∑oemissions: sum of average emissions rejected greenhouse gas each year during the period from 2009 to 2011, fixed installations and gases greenhouse newly included in the ETS from 2013 2. The amount referred to in section 1 is reduced when a company covered by the ETS, which had until then produces heat which was needed from fossil fuels, acquires heat with a thermal fossil fuel within the meaning of art. 22 of the Act on CO2.

Updated by clause II of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).

Status January 1, 2016 Schedule 9 (art. 46, al. 1, and 46c, para. 3) calculation of emission rights allocated for free 1 products 1.1 repositories the amount of emission rights allocated each year for free is calculated from the following repositories: product repository (number of emissions per ton of product produced) Coke 0,286 minerals agglomerated 0,171 liquid iron 1,328 precooked Anodes 0,324 aluminum 1,514 grey cement Clinker cement Clinker 0,766 White 0.987 lime 0,954 dolomite 1,072 sintered dolomite 1,449 float glass 0,453 bottles and glass containers not colorful 0.382 bottles and glass containers colourful 0,306 fiber products of glass filament continuous 0.406 facing bricks 0.139 bricks of paving 0,192 tiles 0.144 atomised powder 0,076 plaster 0.048 secondary gypsum dry 0.017 bleached short fiber 0.12 bleached long-fiber 0.06 bisulfite pulp , thermomechanical pulp and mechanical pulp 0.02 dough from paper recycled newsprint 0.298 0.039 fine paper uncoated 0,318 coated fine paper 0,318 papers called "tissue" 0,334 "Testliner" and Groove 0,248 cardboard paper uncoated 0.237 coated Board 0.273 nitric acid 0.302 adipic acid 2.79 of vinyl chloride monomer (VCM) 0,204 Phenol/acetone 0,266 PVC by suspension (S - PVC) 0.085 PVC emulsion (E - PVC) 0,238 0,843 soda Carbonate products of refinery 0,0295 steel to the carbon product at the oven electric 0,283 strongly alloy steel produced in the electric oven 0,352 cast iron 0.325 mineral wool 0,682 0,131 1,954 ammonia 1,619 cracking 0,702 aromatic carbon black plaster plates 0,0295 Styrene 0,527 hydrogen 8.85 0,242 ethylene oxide synthesis gas and ethylene glycol 0.512


1.2 when no repository of product applies, the amount of emission rights allocated each year for free is calculated on the basis of the repository of heat next: 62, 3 emission rights by measurable heat TJ.
1.3 when does not apply a repository of product nor a repository of heat, the amount of emission rights allocated each year for free is calculated on the basis of the repository of fuel next: 56, 1 emission rights by TJ to calorific fuels used.
1.4 when none of the standards referred to in points 1.1 to 1.3 is applicable, the quantity of emission allowances allocated each year for free is calculated by taking 0.97 times the median of annual emissions processes during the period from 2005 to 2008 or 2009 to 2010.1.5 no emission right is given free of charge for the production of electricite.1.6 no emission right is assigned free of charge to the heat produced during the manufacturing process nitric acid.

2 general calculation of the free allocation of emission rights 2.1 the free allocation is calculated, for each element assignment, according to the following formula for each year of participation in the ETS, section 4 remaining reserved: Attributioni = Ref * NA * CAi * FCSi allocation for the year i ref Referentielna (reported to the concerned repository) activity level CAi Coefficient of adjustment for the year i according to annex 9 , ch. 3FCSi correction factor suprasectoriel for the year i2.2 repository is determined for each item allocation on the basis of the hierarchy of standards described in points 1.2 to 1.4.2.3 activity relates to the question repository. It is fixed for each element assignment, during the first assignment and at every significant change of capacity. During the initial allocation, the activity level is usually the median of annual values in the period from 2005 to 2008 or 2009 to 2010. When there is no a representative reference period long enough to determine the level of activity or that a major change in capacity took place, using, for the determination of the level of activity relevant to the assignment, installed capacity as a determinant.2.4 capacity installed of a plant load factor refers to the components of attribution concerned thereof. This is a quantity used to assess the significance of the changes of ability and calculate the free allocation to new facilities or having undergone significant changes. The FOEN calculates the installed capacity of a facility on the basis of two highest monthly activity levels during a given time interval.

3 coefficients of adaptation 3.1 for the sectors and subsectors is not in the annex to decision 2/2010/EU, the amounts calculated according to the rules laid down to no. 2 and 4 are multiplied by coefficients of adaptation following: 3.1.1 for 2013: 0,83.1.2 for 2014: 0,72863.1.3 for 2015: 0,65713.1.4 for 2016: 0,58573.1.5 for 2017: 0,51433.1.6 for 2018: 0,44293.1.7 for 2019 : 0,37143.1.8 for 2020: 0.3 3.2 when a company covered by the ETS provides heat to third parties, the adaptation of the consumer of the heat factor is determinative.

4 coefficients of individual adaptation to methods of production that using fuels and electricity 4.1 no emission right is attributed to free title for indirect emissions from electricity consumption. For repositories of production processes that can be implemented both with fuels that with electricity, 0,465 tonne of CO2 per MWh is deducted for indirect emissions from electricity consumption. In such cases, the amount of allowances allocated each year to title free is calculated as: Attributioni = (Edirectes /(Edirectes +Eindirectes)) * Ref * NA * CAi * FCSi Attributioni Award for the year i Edirectes direct Emissions generated within the attribution element corresponding with repository of product during the chosen reference period. They include emissions related to the heat consumed within the attribution element, acquired directly from other companies covered by the ETS. Eindirectes indirect Emissions related to the heat consumed within the element of attribution with repository of product acquired from third parties outside ETS, as well as the electricity consumed within the element of attribution in the period of Referenceref Referentielna activity level (reported to the concerned repository) CAi Coefficient of adjustment for the year i according to annex 9, ch. 3FCSi correction factor suprasectoriel for the year i4.2 production processes identified through the following repositories can be put implement as well with fuels only with electric energy: 4.2.1 products of raffinerie4.2.2 carbon steel produced in the oven electrique4.2.3 strongly alloy steel produced in the oven electrique4.2.4 cast fer4.2.5 wool minerale4.2.6 plates of black carbone4.2.8 ammoniac4.2.9 vapocrackage4.2.10 aromatiques4.2.11 styrene4.2.12 platre4.2.7 hydrogene4.2.13 synthese4.2.14 gas oxide ethylene and ethylene glycols update by clause II of the O on October 8. in effect since Dec. 1, 2014. 2014 (2014 3293 RO).
Decision No 2/2010/EU of the Commission on December 24, 2009, establishing, in accordance with directive 2003/87/EC of the European Parliament and the Council, the list of sectors and subsectors that are considered to be exposed to a significant risk of escape of carbon, OJ L 1 of the 5.1.2010, p. 10; amended lastly by the 2014/9/EU decision, OJ L 9 of the 14.1.2014, p. 9.

Status January 1, 2016 annex 10 (art. 86, al. 1, and 89, para. 2) fuels with CO2 emissions need to be compensated N of the customs tariff description of the goods emission factor t CO2/1000 kg emission factor t CO2/TJ t CO2/m 2710.1211 emission factor Essence and its fractions, without gasoline for airplanes 3.14 73,90 for calorific (PCl) to 42.5 MJ/kg 2,34 for a density * 744 kg / m

ex 2710.1211 fuel for planes 3.17 72.50 for a calorific power (PCl) 43.7 MJ/kg 2.27 for a density * 715 kg/m 2710.1911 oil, y. c. oil for aircraft 3.15 73,20 for calorific power (PCl) 43.0 2.52 MJ/kg for a density * 800 kg/m 2710.1912 oil diesel 3.15 73,60 for calorific power (PCl) 42.8 MJ/kg 2.63 for a density * 835 kg/m 2711.1110 LNG 2.56 55.0 for a calorific value (PCl) of 46.5 1.15 MJ/kg for a density * 451 kg/m 2711.2110 gas in the gaseous state 2.56 55.0 for calorific power (PCl) 46.5 MJ/kg 0.002 for a density * 0,793 kg/m ex 2711 LPG (butane, propane) 3.01 65.50 for a (PCl) calorific value of 46.0 MJ/kg 1.63 for a density * 540 kg/m * at 15 ° C * to-161.5 ° C * 0 ° C 1 bar RS 632.10, annex State on 1 January 2016 Schedule 11 (art. 94, para. 2) CO2 tax rate applied to fuels: 84 francs per tonne of CO2 N of the customs tariff description of the goods tax in CHF per 1000 kg 2701.

Coal; briquettes and other solid fuels derived from coal:-coal, even in form of powder, but not agglomerated: 1100 - anthracite 198.20 1200 - bituminous 198.20 1900 - other coal 198.20 2000 - briquettes and other similar fuels from coal 198.20 2702.

Lignite, same agglomerates, except Jet: 1000 - lignite, even in form of powder, but not agglomerated 190.70 2000 - lignite, agglomerated 190.70 2704. 0000 cokes and semi-cokes of coal, lignite or peat, same chipboard; charcoal retort 238.60 per 1000 l at 15 ° C 2710.

Oils of oil or mineral oil, other than raw oils; preparations known as nor included elsewhere, containing by weight 70% or more oils of oil or mineral oil and including these oils are the basic element; waste oil:-oils of oil or bituminous minerals (other than raw oils) and preparations not known or understood, containing by weight 70% or more of or bituminous minerals and including these oils petroleum oils are the basic element, other than those containing biodiesel and other than waste oils:-light oils and preparations:-intended for other uses : 1291 essence and its fractions 194.90 1292 - white spirit 194.90 1299 - other 194.90 - other:-intended for other uses: 1991 - oil 211.70 1992 - heating oils: - extra-light 222.60 by 1000 kg - medium and heavy 266.30 N of the customs tariff description of the goods tax in francs 1999 - other distillates and products: per 1000 l at 15 ° C - diesel 222.60 by 1000 kg - other 266.30 per 1000 l at 15 ° c.


-oils of oil or bituminous minerals (other than raw oils) and preparations not known or understood, containing by weight 70% or more of oil or bituminous minerals oils and that these oils are the basic element, containing biodiesel, other than waste oils: 2090 - for other uses (only part fossil) 220.10 2711.

Natural gas and other gaseous hydrocarbons:-liquefied:-natural gas: 1190 - another 97.40 - propane: 1290 - another 127.70 - butane: 1390 - other 147.80 - ethylene, propylene, butylene and butadiene: 1490 - other 163.80 - other: 1990 - other 163.80 per 1000 kg - gas:-natural gas: 2190 - 216.70 other - others: 2990 - other 243.60 2713.

Cokes in oil, bitumen from oil and other residue of oil or of oils from bituminous minerals:-oil cokes: 1100 - not charred 244.40 1200 - charred 244.40 per 1000 l at 15 ° C 3826.

Biodiesel and its mixtures, containing no oil or mineral oil or oils containing less than 70% by weight: 0090 - for other uses (only part fossil) 220.10...

Fuels of other fossil commodities 194.90 new content according to section II of the O of the DETEC on Sept. 24. 2015, in force since Jan. 1. 2016 (2015 3939 RO).
RS 632.10, annex State on January 1, 2016

Related Laws