CO₂ Act, ETS and climate reporting: a guide for Swiss industrial companies

For Swiss industrial companies, four sets of rules come together in 2026: the CO₂ levy on fossil heating fuels of CHF 120 per tonne of CO₂, exemption through a reduction commitment for 2025 to 2040, the emissions trading scheme (ETS) linked to the EU's, and climate reporting by large companies. All four call for reliable emissions data per installation and per year.

CO₂ levy and reduction commitment 2025–2040

The Confederation charges a levy of CHF 120 per tonne of CO₂ on heating oil, natural gas and other fossil heating fuels. Two thirds of the revenue is redistributed to businesses and the population. Installation operators can be exempted from the levy if they commit to the Confederation to reduce their greenhouse gas emissions.

• The commitment generally runs until the end of 2040, with interim targets for 2025–2030 and 2031–2040.
• A decarbonisation plan must be submitted to the Federal Office for the Environment (FOEN) by 31 December of the third year, updated every three years and verified by an approved adviser.
• The monitoring report is due each year by 31 May of the following year.
• Operators that miss the target pay CHF 125 per excess tonne of CO₂e and must also surrender one certificate per tonne.
• Companies with a reduction commitment are excluded from the redistribution of the levy.

Emissions trading: the Swiss ETS and its link to the EU

Operators of large, greenhouse-gas-intensive installations take part in the Swiss ETS and are exempt from the CO₂ levy. Participation is mandatory for the activities listed in Annex 6 of the CO₂ Ordinance. The Swiss ETS is linked to the EU ETS; for cement producers, the free allocation of emission allowances is being reduced until 2034.

CBAM: exports to the EU and cement imports

The definitive phase of the EU Carbon Border Adjustment Mechanism (CBAM) has applied since 1 January 2026. Goods originating in Switzerland are exempt because the two emissions trading schemes are linked. What counts is non-preferential origin under EU law: companies that process inputs from third countries should check and document the origin of their CBAM goods. SECO and the Federal Office for Customs and Border Security (FOCBS) provide a practical guide.

A Swiss border adjustment for cement is in preparation: the National Council's environment committee has presented a draft (parliamentary initiative 21.432). In its statement of 21 October 2026, the Federal Council considers the draft suitable in principle but wants the law to apply only if cement imports from third countries rise sharply. Parliament has yet to debate it.

Climate reporting and the net-zero target

Since 2025, large companies and financial institutions have reported under the Ordinance on Climate Disclosures on greenhouse gas emissions, climate risks, targets and transition plans, based on the TCFD recommendations. In June 2025 the Federal Council paused a revision that would have recognised international standards such as ISSB or ESRS and required net-zero roadmaps, pending clarity on the simplifications under way in the EU.

The Climate and Innovation Act sets the goal: net zero by 2050, for companies too. The Climate Protection Ordinance has been in force since 1 January 2025; since 1 November 2026 it has also governed the role-model function of the Confederation and the cantons, with net zero by 2040 for the central federal administration.

What this means for your data

Reduction commitments, the ETS, proofs of origin and climate reports all draw on the same foundations: fuel consumption, process emissions, production volumes and the evidence behind them. Carbonova's CarbonOS brings this data together from ERP, control systems and meters into a greenhouse gas inventory (Scope 1, 2 and 3) and records the source and evidence for every figure, so that advisers, verifiers and authorities can trace it. Filing in the federal government's tools remains with you and your advisers.

Would you like to see how this looks with your installations? Book a demo with the Carbonova team.

Sources

• FOEN: CO₂ levy for companies (in German)
• FOEN: reduction commitment (in German)
• SECO: the EU CBAM and Switzerland (in German)
• Federal Council: statement on the carbon border adjustment for cement imports (21 October 2026, in German)
• Federal Council: amendment to the Climate Protection Ordinance enters into force (9 September 2026, in German)
• ESG Today: Switzerland pauses new climate reporting requirements (30 June 2025)

Last reviewed: 10 November 2026. This guide is an overview and does not replace legal advice.