VOC tax
The VOC-discharge is a Swiss steering tax which the emission of volatile organic compounds ( volatile organic compounds is to reduce VOC).
The taxed compounds are said to have a harmful effect on humans and the environment. They are used as solvents in numerous industries and are contained in various products such as paints, varnishes, cleaning agents, personal care products and as propellants in spray cans. If these substances get into the air, they have a damaging effect on people and the environment. But VOC mainly act as precursor substances in the formation of ground-level ozone . This is formed from VOC and nitrogen oxides (NO x ) under the action of sunlight and causes negative headlines as summer smog , especially in the summer months .
In order to reduce VOC emissions, Switzerland introduced the VOC incentive tax on January 1, 2000 . From 1998 to 2004, the VOC emissions subject to this levy fell by around a third. The collection of the VOC incentive tax is regulated in the ordinance on the incentive tax on volatile organic compounds (VOCV).
The VOC incentive tax is levied by the Federal Customs Administration (EZV) when importing into Switzerland or when manufacturing in Switzerland. The tax rate has been CHF 3 per kg VOC since January 1, 2003 (CHF 2 per kg in the years 2000 to 2002).
VOCs that are treated or used in such a way that they do not end up in the environment are exempt from the tax. Exported VOCs are also exempt from the tax. If companies can prove this amount, they can submit an application to the FCA for reimbursement of the incentive tax. In addition, as a result of the COVID-19 pandemic , the Federal Council has lifted the levy on surface disinfectants until the end of 2021.
The Environmental Protection Act provides that the income from the VOC incentive tax is distributed evenly to the population, as is the case for the income from the incentive tax on the sulfur content of extra light heating oil (HEL) and the incentive tax on petrol and diesel (BDS). In 2008, each entitled person was reimbursed the amount of CHF 16.80 from all taxes; the income from these environmental taxes in 2006 was around CHF 127 million.
The income from the incentive taxes is distributed by the health insurers . They have an up-to-date directory of addresses for residents of Switzerland, as basic insurance is compulsory for everyone. The amount to be distributed is deducted proportionately from the monthly premium invoices. It is paid to all persons who are subject to compulsory insurance under the Health Insurance Act (KVG) on January 1 of the distribution year and who have their place of residence or their habitual residence in Switzerland.
Individual evidence
- ↑ Federal Administration of the Swiss Confederation, Ordinance on the Incentive Tax on Volatile Organic Compounds (VOCV) on admin.ch
- ↑ Coronavirus: Disinfectants will remain exempt from the VOC tax until the end of 2021. The Federal Council, August 19, 2020, accessed on August 23, 2020 .