Mineral oil tax (Switzerland)
| Basic data | |
|---|---|
| Title: | Mineral Oil Tax Act |
| Abbreviation: | MinöStG |
| Type: | Federal law |
| Scope: | Switzerland |
| Legal matter: | Tax law |
|
Systematic legal collection (SR) : |
641.61 |
| Original version from: | June 21, 1996 |
| Entry into force on: | January 1, 1997 |
| Last change by: | July 1, 2008 |
| Please note the note on the applicable legal version. | |
The mineral oil tax is a special consumption tax in Switzerland with which mineral oils are taxed. The federal government levies this on crude oil, other mineral oils, natural gas and the products obtained during their processing, as well as on fuels ; a mineral oil tax surcharge is also levied on the latter. The levy of mineral oil tax is regulated by the Mineral Oil Tax Act (MinöStG) and the Mineral Oil Tax Ordinance (MinöStV) from 1996.
Current tax rates (extract)
The mineral oil tax rate varies depending on the type of mineral oil.
| Fuels | Fuels | ||||||
|---|---|---|---|---|---|---|---|
| Motor gasoline , unleaded 1 | other types of petrol 1 | Diesel fuel 1 | Petroleum 1 | Natural gas 2 | Extra light heating oil 1 | Natural gas 2 | |
| Mineral oil tax | 431.20 | 431.20 | 458.70 | 439.50 | 112.50 | 3.00 | 2.10 |
| Mineral oil tax surcharge | 300.00 | 300.00 | 300.00 | 300.00 | 109.70 | - | - |
| CO 2 emissions | - | - | - | - | - | 95.50 | 92.10 |
| Total tax rate | 731.20 | 731.20 | 758.70 | 739.50 | 222.20 | 98.50 | 94.20 |
|
As of October 1, 2010 1 per 1000 liters at 15 ° C. 2 per 1000 kilograms. All information in Swiss francs . |
|||||||
revenue
In 2015, around 30% (almost 1.43 billion francs) of the mineral oil tax (including mineral oil tax surcharge) flowed into the general federal treasury and around 70% (almost 3.29 billion francs) were used for road-related tasks - and air transport provided.
In 2012 the income from mineral oil tax amounted to 4.02 billion Swiss francs or 8.45% of total federal income. This is made up of 3.01 billion Swiss francs from the mineral oil tax and 1.01 billion Swiss francs from the mineral oil tax surcharge. 50% of this income was earmarked for financing transport infrastructure projects, especially the national highways , the remaining 50% went to the general federal treasury.
In 1997, revenues totaled 4.13 billion francs, of which 2.45 billion from the mineral oil tax and 1.67 billion from the mineral oil tax surcharge.
Exceptions
The Federal Council can exempt fuel for the use of scheduled aircraft on the basis of Article 17 of the Mineral Oil Tax Act and fuel for supplying other aircraft from the tax before a direct departure abroad. Only flights where the aircraft stops on the parking area of the foreign airport are considered to be flights abroad .
Furthermore, mineral oils that are imported into Switzerland and are intended for official use by land, air and water vehicles of the PfP troops and civil servants are duty-free and therefore not subject to mineral oil taxation.
On July 1, 2008, the revision of the MinÖStG came into force. The resulting greening of the mineral oil tax thus fiscally promotes environmentally friendly fuels. Biogenic fuels are wholly or partially exempt from mineral oil tax, provided they meet the minimum ecological and social requirements. In the case of biogenic fuels from imports, this can correspond to a reduction in the tax of up to 72 cents per liter. These measures are not profitable for the federal budget, for this reason the shortfall in income is compensated for by a higher taxation of petrol.
The tax exemption is dealt with in concrete terms in Article 33 of the Mineral Oil Tax Ordinance.
Tax refunds
The Mineral Oil Tax Act provides a concession for certain fuel uses:
- For federally licensed transport companies (KTU);
- For agriculture, forestry and professional fishing;
- For industry and commerce and natural stone mining.
The concessions are listed in the ordinance of the Federal Department of Finance on tax concessions and default interest for mineral oil tax.
International comparison
Compared with the EU countries , the share of the total fiscal burden in the sales price of petrol is in the lower range, while that of diesel fuel is in the middle range. In an international comparison, the extra light heating oil is the second lowest in terms of the share of the total fiscal burden in the sales price.
See also
- Energy tax law in Germany,
- Mineral oil tax in Austria.
Web links
- Page no longer available , search in web archives: Federal Customs Administration - Mineral Oil Tax
- Mineral Oil Tax Act of June 21, 1996 (MinöStG) , current version of July 1, 2008 (legal text).
- Mineral Oil Tax Ordinance of November 20, 1996 (MinöStV) , current version of July 1, 2008 (legal text).
Individual evidence
- ↑ a b c d e Mineral Oil Tax Act of June 21, 1996 (MinöStG). (PDF; 168 kB) In: Systematic Collection of Federal Law. admin.ch, accessed on July 24, 2011 .
- ↑ Tax rates for the most important fuels and fuels. (PDF) (No longer available online.) Federal Customs Administration, archived from the original on February 6, 2011 ; Retrieved July 24, 2011 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Federal Customs Administration (Ed.): Calculation of the shares from the mineral oil tax for the federal treasury and earmarked . ( PDF file [accessed November 22, 2017]).
- ↑ Calculation of the shares from the mineral oil tax for the federal treasury and road traffic. (PDF) (No longer available online.) Federal Customs Administration, archived from the original on February 6, 2011 ; Retrieved July 24, 2011 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Swiss Federal Finance Administration (Ed.): Budget 2010 - estimate of the administrative units - figures . tape 2 A, S. 124 ( PDF file; 632 kB [accessed July 24, 2011]). PDF file; 632 kB ( Memento of the original from January 4, 2014 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Mineral oil tax. (No longer available online.) Federal Customs Administration, archived from the original on August 3, 2011 ; Retrieved July 26, 2011 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Ordinance of March 26, 2003 on the duty and tax exemption for troops under the PfP troop statute. (PDF; 480 kB) In: Systematic Collection of Federal Law. admin.ch, accessed on July 24, 2011 .
- ↑ Fuel Life Cycle Assessment Ordinance (TrÖbiV). (PDF; 496 kB) In: Systematic Collection of Federal Law. DETEC , accessed on August 30, 2011 .
- ↑ Fiscal burden and price comparison with EU countries for petrol, diesel oil and heating oil extra light. (PDF) Federal Customs Administration, accessed on August 24, 2015 .
