Biofuels

Fuels are generally subject to the mineral oil tax. Biofuels (as for instance biogas, bioethanol, biodiesel, vegetable and animal oils) may currently profit - if the ecological and social requirements are met - from a full tax relief (depending on the product up to 75 cents per litre). Thereby environmentally compatible biofuels are fiscally promoted. The current tax relief provisions are limited by law until 31th December 2023.

The fiscal measures shall be neutral for the federal budget which is why the reduction of revenues is compensated with a higher taxation of petrol.The tax relief on biofuels is only granted, if the domestic manufacturer or importer, in their request to the Directorate General of Customs (DGC), has provided evidence, that the fuels comply with the ecological and social requirements.

The related request has to be submitted with form 45.85 as follows: 

Fuels from biogenic waste or production residues:

 Other fuels:

Please notice that English is not an official language of the Swiss Confederation. Applications are to be submitted in German, French or Italian. This translation is provided for information purposes only and has no legal force.

 

Contact

Federal Customs Administration FCA Foundations Directorate
Mineral Oil Tax Section

Taubenstrasse 16
3003 Bern

Mineral Oil Tax Section

Tel.
+41 58 462 67 77

Print contact

https://www.ezv.admin.ch/content/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/petroleum-tax/biofuels.html