Tax relief for Biofuels
Allégement fiscal pour les biocarburants : réduction des émissions de CO2 dans le secteur des transports, toutefois uniquement au moyen de biocarburants qui satisfont aux exigences écologiques et sociales. Ces carburants peuvent bénéficier d'un allégement fiscal intégral et être exemptés de l'impôt sur les huiles minérales. Les biocarburants respectueux de l'environnement bénéficient ainsi d'une promotion fiscale.
Main goal: CO2 reduction in the transport sector but only with biofuels, which comply with ecological and social requirements. Those fuels may profit from a full mineral oil tax relief. Thereby environmentally compatible biofuels are fiscally promoted.
The conditions include according to Article 12b of the Mineral oil Tax Act (SR 641.61) the following ecological and social requirements.
• Biogenic fuels produce significantly fewer greenhouse gas emissions than fossil gasoline on a LCA basis (-40% according to the ordinance).
• The biogenic fuels do not pollute the environment significantly more than fossil an a LCA basis (max. +25% according to the ordinance).
• The cultivation of the raw materials did not require the conversion of land with a high carbon stock or with great biodiversity.
• The cultivation of the raw materials took place on land that was legally acquired.
• The biogenic fuels were produced under socially acceptable conditions
The requirements for proof of the fulfillment of the ecological criteria are laid down in a separate ordinance (SR 641.61.21). With regard to the social criteria, the legislation specifies that the requirements for socially acceptable production conditions are met "if, during the production of the raw materials and the manufacture of the biofuels, the social legislation applicable to the place of cultivation and the place of production, or at least the fundamental conventions of the International Labor Organization (ILO), are respected. The tax relief is only granted to importers and manufacturers who can demonstrate that their fuels meet the minimum social requirements.
