Key Benefits:
This Order governs:
1 Any holder of a discharge must pay a tax on the final disposal of waste in Switzerland.
2 Any person who exports waste destined for final storage must pay a tax. The tax also applies to waste that is permanently stored after export for recovery or treatment abroad. The tax is not collected if the share for final storage represents less than 15 % of the quantity of waste exported.
1 Repealed by c. 10 of Annex 6 of the O of 4 Dec. 2015 on waste, with effect from 1 Er Jan 2016 ( RO 2015 5699 ).
1 The tax rate for waste permanently stored in Switzerland is as follows:
2 The rate of tax for waste permanently stored abroad is as follows:
1 New content according to the c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).
2 Repealed by c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).
The tax debt is incurred at the time of final storage in Switzerland or at the time of export.
1 Taxable persons must remit to the Federal Office of the Environment (OFEV), until February 28 of each year, a tax return for tax claims arising in the previous calendar year.
2 The tax return contains all the information necessary to determine the amount of the tax. It is established on an official form; the OFEV is empowered to accept other forms. Landfill holders must submit a copy of the declaration to the canton.
3 The declaration serves as the basis for the determination of the tax; verification by the competent authorities is reserved.
4 Those subject to tax must keep at least 10 years of the documentation provided in support of the return.
5 In the event of a late or incomplete declaration, an annual interest moratorium of 3.5 % must be paid on the amount of the tax due.
1 The OFEV sets the amount of the tax by way of decision.
2 If the person liable to pay the tax has not remitted his tax return to the OFEV in spite of the reminders or if it is impossible to obtain reliable data to correctly determine the amount of the tax, the OFEV shall proceed to taxation within the limits of Its discretion. 2
3 The OFEV can rely on the results of its own controls, on indications of the canton and on empirical values. 3
1 New content according to the c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).
2 New content according to the c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).
3 New content according to the c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).
1 The payment period is 30 days.
2 An annual interest moratorium of 3.5 % is due in case of late payment.
1 Introduced by ch. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).
If the OFEV has, in error, set an insufficient fee, it shall recover the missing amounts within two years from the date of notification of the decision.
1 The tax debt is prescribed for ten years immediately after the end of the calendar year in which it originated.
2 The prescription is suspended and starts to run again:
3 The tax claim is prescribed in all cases by 15 years from the end of the calendar year in which it originated.
1 The Confederation grants the cantons, in accordance with Art. 32 E , para. 3 and 4, TOS, allowances for:
2 It also provides compensation for a clearly demarcated portion of a contaminated site, when that party meets the requirements for compensation and does not complicate or prevent further action.
1 Compensation shall be granted for investigative and monitoring measures only:
2 If the person who initiated the measures cannot be identified or is insolvent (art. 32 E , para. 3, let. B, c. 1, LPE), allowances are granted for investigative and supervisory measures:
3 Compensation is granted for the investigation measures of sites which are unpolluted only if the investigation started after 1 Er November 2006.
1 The Confederation grants compensation for remedial measures only:
2 If the person who initiated the measures cannot be identified or is insolvent (art. 32 E , para. 3, let. B, c. 1, LPE), allowances are granted for remedial measures:
1 The costs of investigating sites that do not require remediation are deemed to be the costs of the following measures:
2 The costs of monitoring for sites that do not require remediation are deemed to be the costs of the following measures under s. 13, para. 1, OSites:
The costs of remediation, for sites requiring remediation, are deemed to be the costs of:
1 The canton consults the OFEV before ordering an investigation, monitoring or remediation.
2 A hearing of the OFEV within the meaning of para. 1 is not necessary if one of the conditions laid down in s. 16, para. 3, is completed.
The canton files an application for compensation with the OFEV, which must include:
1 If the conditions are met, the Office allocates compensation within the available means and sets the estimated amount.
2 It decides on the payment of compensation:
3 If the measures have been started before the allocation has been granted, the OFEV may, pursuant to Art. 26, para. 3, 2 E Sentence, of the Federal Act of 5 October 1990 on financial aid and allowances (LSu) 1 , pay compensation:
4 If the product of the tax does not cover all the necessary financial means, the OFEV shall take into account as a priority, for the payment, projects which were urgent for reasons of environmental protection or which provided a benefit Considerable ecological relative to the expenditures incurred. Projects whose payment has been deferred will be dealt with as a priority in subsequent years.
1 The Office shall execute this order and shall inform each year of the fees collected and the allowances paid.
2 He may delegate, in whole or in part, the official control of the declaration of the tax (art. 5, para. 3) to public law communities or to private bodies. Control is financed by the proceeds of the tax.
3 The cantons support the OFEV in the execution of this order. In particular, they shall immediately inform them if they find that persons who are subject have provided false or incomplete information.
1 Repealed by c. I 7.3 to the O of 9 Nov 2011 (Review of extra-parliamentary committees), with effect from 1 Er Jan 2012 ( RO 2011 5227 ).
The applicable law is repealed and amended as set out in the schedule to this order.
The rate of tax under s. 3, para. 1, is applicable from 1 Er January 2017. Until that date, waste permanently stored in Switzerland shall be subject to the following rates:
1 New content according to the c. 10 of Annex 6 to the O of 4 Dec. 2015 on waste, in force since 1 Er Jan 2016 ( RO 2015 5699 ).
This order shall enter into force on 1 Er January 2009.
(art. 19)
I
The Order of April 5, 2000 on the Tax for the Remediation of Contaminated Sites 1 Is repealed.
II
The following orders are amended as follows:
... 2
1 [ RO 2000 1398 , 2007 4525 ch. II 6]
2 The mod. Can be viewed at RO 2008 4771 .