CO2 TAX WHEN IMPORTING A CAR INTO SWITZERLAND - EVERYTHING YOU NEED TO KNOW
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The CO2 tax is a decisive factor in the import of passenger cars and light commercial vehicles into Switzerland. In this article, we explain what the CO2 tax is, how it is calculated and what impact it has on vehicle imports. We also offer practical tips and answer frequently asked questions to make the process easier for you.
Contents
DEFINITION CO2 TAX: WHAT DOES CO2 TAX ON CAR IMPORTS MEAN?
Definition and explanation of the CO2 tax
The CO2 tax, also known as the CO2 levy, is a government-imposed tax aimed at reducing CO2 emissions. It applies to vehicles that are imported into Switzerland and exceed the specified CO2 emission limits. This tax is intended to create incentives to import vehicles with lower emissions.
Why is the CO2 tax important?
The transport sector is one of the biggest producers of CO2 emissions. The CO2 levy is intended to reduce environmental pollution and contribute to climate protection.
Vehicles that emit more CO2 are taxed more heavily, which motivates importers to choose more environmentally friendly alternatives.
In Switzerland, the CO2 tax is based on the CO2 Act, which came into force in 2012. This law, together with the CO2 Ordinance, defines how CO2 emissions from vehicles are to be calculated and taxed.
It is part of the national strategy to reduce greenhouse gases and comply with international climate protection agreements.
WHICH VEHICLES ARE AFFECTED BY THE CO2 LEVY WHEN IMPORTING CARS?
The CO2 tax applies to certain imported vehicles. Here are the affected vehicle types and conditions:
Vehicle types:
- Passenger cars that emit more than 118 g/km CO2 (according to the WLTP measurement method).
- Light commercial vehicles that emit more than 186 g/km CO2 (according to WLTP measurement method).
Conditions for the CO2 levy:
- Vehicles that were first registered less than 6 months before importation into Switzerland.
- Vehicles that are between 6 and 12 months old and have been driven less than 5000 km.
The decisive factor is the period between the date of first registration and the customs stamp on import into Switzerland. These regulations ensure that imported vehicles meet strict environmental standards and thus help to reduce CO2 emissions.
Calculation of the CO2 tax when importing vehicles into Switzerland
Calculation methods and factors
The calculation of the CO2 tax is based on two main factors: the weight of the vehicle and the CO2 emissions. Here are the steps for the calculation in detail:
-
Weight of the vehicle
- The weight of the vehicle, also referred to as the “actual mass”, is shown in the Certificate of Conformity (COC) under point 13.20.
- The reference weight is redefined each year by the Swiss Federal Office of Energy (SFOE) to reflect the latest technical standards and developments.
-
CO2 emissions of the vehicle
- The CO2 emissions of the vehicle are stated in the
Certificate of Conformity (COC)
under point 49 (“CO2 emissions combined according to WLTP”).
- The CO2 emissions of the vehicle are stated in the
-
Calculation of the levy
- A certain fee is charged for every gram of CO2 that exceeds the permitted value. The exact amount of the fee is determined by the Federal Department of the Environment, Transport, Energy and Communications (DETEC).
Discount on the CO2 levy
Importers have the opportunity to benefit from attractive
discounts on the CO2 levy
by using the services of CO2 Börse AG. The company provides special programs and incentives to help importers effectively reduce the cost of the CO2 levy.
Lucrative bonus
Car importers can secure an attractive CO2 bonus from CO2 Börse AG, with which we reward the import of particularly fuel-efficient vehicles.
The CO2 bonus from CO2 Börse AG is an immediate cash payment that small importers and large importers receive if the CO2 emissions of an imported vehicle are below the CO2 target value.
Online CO2 tax calculator of the CO2 Exchange
CO2 Börse AG offers its own online calculator that importers can use to calculate the CO2 levy for their vehicles quickly and easily. The
CO2 levy calculator for small importers
takes all relevant factors into account and provides a reliable estimate of the levy due. This makes planning easier and enables better cost control.
Processing the CO2 tax when importing vehicles into Switzerland
Private individuals
We require the following documents and information to process the CO2 levy for private individuals:
- Form 13.20 A
- CoC / EC Certificate of Conformity
- Swiss customs receipt
- Foreign vehicle registration document
- Mileage
Please send us these documents by post to the following address:
CO2 Börse AG Büelrainstrasse 15a 8400 Winterthur, Switzerland
The entire process usually takes three to five days.
Commercial importers
Commercial importers, both small importers and large importers, can register free of charge on the CO2 Börse AG dealer platform; After registration, they have the option of registering the imported vehicle on the user-friendly online platform, which not only facilitates the calculation of the CO2 levy, but also supports the registration of vehicles for the CO2 levy as well as for eGOV, IVI and KDI processing.
WHY WAS THE CO2 LEVY ON CARS INTRODUCED?
Since the beginning of industrialisation, the earth’s atmosphere has been warming up faster and faster. The climate change associated with the global rise in temperature is endangering the natural environment and the foundations of human life.
One of the greenhouse gases particularly responsible for global warming is carbon dioxide, which is released in large quantities when fuels and combustibles are burned.
Switzerland is disproportionately affected by climate change. While the average global annual temperature has risen by an average of 0.85 °C since measurements began in 1864, temperatures in Switzerland rose by 1.9 °C over the same period, i.e. more than twice as fast as the global average.
From 1990 to 2019, emissions of CO2 greenhouse gases from fuels and combustibles in Switzerland decreased by only 17 per cent, according to the Federal Office for the Environment (FOEN).
For the transport sector, the FOEN even reported a long-term increase in CO2 emissions. According to the Federal Office, the increase in transport performance (kilometres driven) and the greater number of emission-intensive vehicles led to a 2.9 per cent increase in CO2 emissions from fuels between 1990 and the end of 2019.
It therefore appears uncertain whether Switzerland will sustainably achieve its CO2 reduction commitments with the measures taken so far alone.
Impact of the Corona pandemic on greenhouse gas emissions from road transport
However, the Federal Office for the Environment (FOEN) assumed in May 2020 that the Corona-related lockdown measures would lead to at least a temporary reduction in greenhouse gas emissions from road traffic. He said that traffic volumes had fallen by 30 per cent on weekdays and by as much as 50 per cent at weekends, so that a reduction in CO2 emissions could be expected in 2020 if the pandemic lasted longer.
The Kyoto Protocol 1977:
The 1997 Kyoto Protocol specified a 15.8 per cent reduction in global greenhouse gas emissions from 1990 levels for the period between 2013 and 2020.
CO2 Act: implementation of international requirements
The “Federal Act on the Reduction of CO2 Emissions” (CO2 Act), the first version of which entered into force in May 2000, serves to implement the international commitments under the Kyoto Protocol. The revised version of the CO2 Act adopted by Parliament on 25 November 2020 will apply from 1 January 2021.
The CO2 Act provides for a 20 per cent reduction in Switzerland’s CO2 emissions by 2020 compared to 1990. For the year 2021, the CO2 Act sets the target of a further reduction of domestic greenhouse gas emissions by 1.5 per cent (Article 3 paragraphs 1 and 1bis).
Paris Agreement and planned revision of the CO2 Act
According to the Paris Climate Agreement of December 2015, Switzerland is obliged to reduce its CO2 emissions by 50 per cent by 2030 compared to 1990 levels.
In order to implement the requirements of the Paris Agreement on climate protection, a far-reaching revision of the CO2 Act is necessary. The new CO2 Act is currently in the legislative process.
Switzerland aims to achieve its emissions reduction target of 50 per cent compared to the baseline year 1990 as follows:
- at least 30 per cent of total emissions (-11.9 million tonnes of CO2) by reducing their CO2 emissions domestically, and
- a further maximum of 20 per cent of total emissions (-6.6 million tonnes of CO2) that are generated abroad but attributed to Switzerland (for example, due to purchases of foreign products in Switzerland whose production causes CO2 emissions abroad).
From the 1992 UN Framework Convention on Climate Change in New York to the 2019 revision of the Swiss CO2 Act
- 1992: Adoption of the UN Framework Convention on Climate Change in New York.
- 1997: Conclusion of the Kyoto Protocol on climate protection.
- 2000: Entry into force of the 1st version of Switzerland’s CO2 Act. Festlegung verbindlicher Ziele für die Reduzierung der CO2-Emissionen.
- 2008: Introduction of a CO2 tax in Switzerland on the fossil fuels heating oil and natural gas.
- 2012: Switzerland’s commitment to reduce greenhouse gas emissions by 20 per cent by 2020 compared to 1990.
- July 2012: Switzerland: Introduction of CO2 emission targets for passenger cars registered for the first time. emissions target: 130 g/km.
- November 2012: Switzerland: enactment of the CO2 Ordinance to reduce greenhouse gas emissions.
- December 1015: Paris Agreement, successor to the Kyoto Protocol.
- Goal: Limit global warming to well below 2 °C.
- Switzerland’s commitment: halving CO2 emissions by 2030 compared to 1990.
- 2018 / 2019: Legislative process for a revision of the Swiss CO2 Act. Goal: Adaptation to the 2030 climate targets of the Paris Agreement.
- 2020: Reduction of target values and CO2 targets also on LNF
- Passenger cars: Reduction of the CO2 target value to 95 grams/kilometre
- Light commercial vehicles: new introduction of a CO2 target value of 147 grams/kilometre
- 1 January 2021: Entry into force of revised versions of CO2 Act and CO2 Ordinance
Questions and answers on the subject of the CO2 levy
The CO2 tax, which is levied on car imports, is a government steering instrument designed to help reduce CO2 emissions in Switzerland. If the CO2 target values are exceeded, importers are obliged to pay CO2 levies.
Whether a CO2 tax is payable depends on whether an imported vehicle exceeds the vehicle-specific CO2 target value or a vehicle fleet exceeds the individual target value.
You can find out the amount of CO2 tax due for a particular import vehicle with our CO2 tax calculator.
Private and commercial car importers can secure an attractive CO2 bonusfrom CO2 Börse AG, with which we reward the import of particularly fuel-efficient vehicles. For multiple importers, the CO2 bonus effectively means a CO2 tax Switzerland refund.
As a commercial car dealer (small importer or large importer), please register on the online platform of CO2 Börse AGto receive the CO2 bonus according to our dealer tariff.
The handling of the CO2 tax via CO2 Börse AG is free of charge for our customers.
CO2 Börse AG has been supporting companies and private individuals with car imports into Switzerland since 2012. So that we can also actively support your vehicle import, simply fill out the following online form. We will be happy to take care of your request quickly.
If you are a large importer importing cars into Switzerland, please use our contact form for large importers to receive a callback and specific information.
The CO2 emissions of your car can be found in the EC Certificate of Conformity (CoC). This certificate contains detailed technical information about your vehicle. The CO2 emissions of the vehicle are specified under item 49 in the CoC. If you do not have the CoC to hand, you can request it from your vehicle manufacturer or dealer.
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