The individual target is calculated on the basis of the target value of 93.6g CO2/km and also depends on the unladen weight.
Calculation of penalties for large importers
If the average carbon emissions of a large importer’s newly registered car fleet exceed the individually specified target level, a penalty is levied. The relevant calculation parameters for the 2025 target have not yet been finalised. Once the Federal Council has adopted the implementing provisions for 2025, a calculation example for large importers will be published. These new provisions are expected to come into force in the second quarter of 2025, with retroactive effect from 1 January 2025.
Calculation of penalties for small importers
Excess emissions and penalties are individually calculated for each passenger car imported by a small importer. The size of the penalty is calculated on the basis of both on the vehicle’s carbon emissions and its unladen weight. This means that a vehicle may be subject to a penalty even if it does not exceed the 93.6g/km carbon emissions target. When the updated implementation provisions come into force by order of the Federal Council, the calculation formula will be adjusted (in the course of 2025). The calculation tool can be used to calculate any penalty due.
Compensation of penalties for small importers
Small importers of passenger cars may be required to pay a carbon penalty before vehicles are registered in Switzerland. A penalty is levied for vehicles that exceed the carbon emissions target. If a vehicle’s emissions are below the specified target, no penalty applies. However, no bonus is paid out in this case either. Small importers have the option of assigning their emissions to a large importer. This may reduce the penalty for a high-emission vehicle, or a bonus may be paid out for an efficient vehicle.
The assigning (small) importer and the large importer draw up an agreement under private law to this effect. Vehicles must be assigned and the SFOE notified thereof before initial registration in Switzerland.
