Domestic levies
We also levy a range of taxes and duties domestically. These include: tobacco tax, mineral oil tax, CO₂ levy, traffic taxes, automobile tax, charge on volatile organic compounds (VOC), spirits tax, and beer tax. You will find all relevant information in this section.
Domestic levies
This page provides an overview of various domestic levies in Switzerland, including tobacco and mineral oil taxes, the CO₂ levy, transport levies, automobile tax, and other taxes on spirits and beer. Learn about taxation, exemptions, and refund options.
Tobacco Excise Tax
he tobacco excise tax is levied on domestically produced or imported tobacco products ready for consumption. Cannabis products that do not contain tobacco are exempt.
Mineral oil tax: Importance and system
The mineral oil tax is an excise duty on petroleum products and fuels. It is levied to ensure equal tax treatment for both imported and domestically produced goods. This page provides information about the tax, its significance, and the legal framework.
CO₂ levy
The CO2 levy on fossil fuels is an incentive fee aimed at reducing consumption and CO2 emissions. Exemptions may apply to companies committed to lowering emissions. Further details and legal foundations can be found in the provided documents.
Automobile Tax
The automobile tax is a special consumption tax that has been levied since 1997 as a replacement for the former customs duties of a fiscal nature on automobiles. It applies to minibuses and delivery vans with a unit weight of no more than 1,600 kg, as well as to passenger vehicles regardless of their unit weight.
Incentive tax on volatile organic compounds (VOCs)
The incentive fee on volatile organic compounds (VOCs) is an economic measure to protect the environment and reduce VOC emissions. These compounds are essential solvents in various industries and contribute to ground-level ozone formation. The fee applies to both imports into Switzerland and domestic production.
Spirits tax
If you import alcohol with more than 1.2% by volume, you must pay the spirits tax. Some importers have an exemption for tax-free warehousing.
Beer Excise Tax
The page provides information on the beer tax in Germany, applicable to alcoholic beer and beer-based mixed drinks. It explains when tax liability arises and how the tax is assessed based on degrees Plato, with reduced rates for small independent breweries under specific conditions.
Glass beverage containers (PDC)
The Beverage Container Ordinance and prepaid disposal fee for glass aim to fairly distribute the costs of glass disposal. A fee must be paid on glass imports, and a refund can be applied for exports. Details on customs declarations and further information are available.