Two thirds of the revenue paid by the economy from the CO2 levy is redistributed to the economy. This mechanism favors those who consume little fossil fuels. The redistribution to the economy for 2025 will not take place until 2026.
The CO2 tax promotes the economical use of fossil fuels. It was levied for the first time in 2008. Since 2022, the levy rate has been CHF 120 per tonne of CO2.
The revenue from the CO2 levy, which was paid by the economy, is redistributed to employers in proportion to the total payroll of their employees. The Liechtenstein Old Age and Survivors' Insurance (AHV) distributes the funds on behalf of the Office for the Environment by offsetting or paying out the respective amount.
From 2025, the redistribution will no longer be based on the AHV payroll total, but on the payroll total on which employers pay contributions to unemployment insurance in accordance with Article 4 paragraph 3 of the Unemployment Insurance Act.
Operators with a reduction commitment are exempt from the CO2 levy and are now excluded from redistribution from 2025.
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Important note: Redistribution Economy for the year 2025 will not take place until 2026 Operators with a reduction commitment are exempt from the CO2 levy and will be excluded from redistribution from 2025. As these operators are not yet known at the time of redistribution in 2025, the exclusion from redistribution cannot be applied. The redistribution for 2025 will therefore be postponed to 2026. The 2025 redistribution will therefore take place together with the 2026 redistribution in 2026. The basis for the 2025 and 2026 redistribution is the 2024 payroll. |
Contact:
Karin Jehle, Amt für Umwelt, Klima und Internationales
T +423 236 61 96
karin.jehle@llv.li