Summary

On 22 April 2026, the Swiss Federal Council revised the Ordinance on the Steering Tax on Volatile Organic Compounds (VOC). The amendment enters into force on 1 June 2026. The revision closes a regulatory gap: companies can now also obtain reimbursement of the VOC tax in the case of back assessments if they meet the exemption requirements. A new deadline of 60 days allows for reimbursement even if the regular two-year deadline has expired.

Persons

  • Federal Council (collective institution)

Topics

  • Environmental policy
  • Regulation of volatile organic compounds
  • Tax refunds and back assessments

Clarus Lead

The revision addresses a practical enforcement problem: while companies have only two years to claim reimbursement, the Federal Customs Administration (BAZG) can issue back assessments for up to seven years. This asymmetry resulted in companies being retroactively charged without the possibility of reimbursement. The legislative change thus ensures legal certainty and prevents unintended double charges in VOC regulation.

Detailed Summary

The steering tax on volatile organic compounds is a regulatory instrument for reducing emissions. Companies that emit VOC pay this tax but receive it back if defined conditions are met. The central problem lay in a deadline collision: taxpayers had to register their reimbursement claim within two years of the reimbursement entitlement arising. The BAZG, however, could issue back assessments up to seven years later based on subsequent audits.

This constellation created a regulatory gap. Companies were burdened by back assessments but could no longer claim reimbursement because the two-year deadline had expired – even though the material conditions for exemption were met. The revision closes this gap through an additional 60-day deadline. This new deadline begins if less than 60 days remain between the final decision on the back assessment and the expiration of the original two-year deadline. This gives companies a second chance to obtain reimbursement. A transitional provision applies to decisions that became final between 1 December 2025 and the entry into force of the revision.

Key Points

  • Federal Council closes deadline gap in VOC tax back assessments through 60-day deadline
  • Companies can apply for reimbursement even after a back assessment if exemption requirements are met
  • Revision enters into force on 1 June 2026; transitional provision for back assessments already issued

Critical Questions

  1. Evidence: How many companies were concretely affected by this deadline gap, and what amounts were unintentionally back-assessed to them?

  2. Retroactivity: Which companies with back assessments between 1 December 2025 and 1 June 2026 can benefit from the transitional provision, and how will the claim be administratively managed?

  3. Causality: Would aligning the BAZG's back assessment deadline (to two years) not have achieved the same effect as the new reimbursement deadline?

  4. Implementation: How will companies be informed of the new deadline, particularly those whose back assessments have already become final?

  5. Oversight: How does the BAZG verify that reimbursement requests following back assessments actually meet the original exemption requirements?

Source Directory

Primary Source: Federal Council decides on revision of the Ordinance on the Steering Tax on Volatile Organic Compounds – news.admin.ch, 22 April 2026

Verification Status: ✓ 22.04.2026

This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-check: 22.04.2026