Switzerland

Mineral Oil Tax reduction on Biofuels and Natural Gas (Mineral Oil Tax Act) (amendment)

Legislative

Law

Passed in 2008

The Mineral Oil Tax Act was amended to provide tax incentives for low carbon fuels. It contains provisions that allow a tax reduction of CHF0.40 (USD0.42) per litre petrol for natural gas and liquefied petroleum gas (LPG). Furthermore, biogas and other fuels from renewable energy sources are fully exempted from the Mineral Oil Tax under the condition that they fulfil ecological and social criteria. These include:
- Minimum of 40% GHG reduction
- Net environmental burden does not significantly exceed the environmental burden of fossil fuels
- The cultivation of biofuels must not endanger biodiversity, in particular rainforests
In contrast to other countries, in particular the EU, Switzerland has no percentage target for biofuels.

Documents

French version (French)
German version (German)