Official Gazette Notification Text
Official TranscriptOfficial Journal EN of the European Union L series 2026/181 26.1.2026 COUNCIL DECISION (EU) 2026/181 of 12 December 2025 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, as regards the amendment of Annex I to the...
Official Journal EN of the European Union L series 2026/181 26.1.2026 COUNCIL DECISION (EU) 2026/181 of 12 December 2025 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, as regards the amendment of Annex I to the Agreement (Text with EEA relevance) THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 192(1) in conjunction with Article 218(9) thereof, Having regard to the proposal from the European Commission,
Whereas:
(1) The Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems(1) (‘the Agreement’) was signed on 23 November 2017 in accordance with Council Decision (EU) 2017/2240(2).
(2) The Agreement was concluded by Council Decision (EU) 2018/219(3) and entered into force on 1 January 2020.
(3) Pursuant to Article 12(3) of the Agreement, the Joint Committee established pursuant to Article 12(1) of the Agreement (‘the Joint Committee’) may adopt decisions that are to, upon their entry into force, be binding on the Parties.
(4) Article 13(2) of the Agreement provides that the Joint Committee may amend the Annexes to the Agreement.
(5) It is appropriate to restore consistency with legal provisions applicable to the emissions trading systems of the Union and the Swiss Confederation following the revision of Directive 2003/87/EC of the European Parliament and of the Council(4) by means of Directives (EU) 2023/958(5) and (EU) 2023/959(6) of the European Parliament and of the Council.
(6) The Joint Committee, during its ninth meeting, or earlier by means of the written procedure ppursuant to Article 8(4) of the Rules of Procedure of the Joint Committee, is expected to adopt a Decision amending Annex I to the Agreement. That Decision will be binding on the Union.
(1) OJ L 322, 7.12.2017, p. 3.
(2) Council Decision (EU) 2017/2240 of 10 November 2017 on the signing, on behalf of the Union, and provisional application of the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems (OJ L 322, 7.12.2017, p. 1, ELI: http://data.europa.eu/eli/dec/2017/2240/oj).
(3) Council Decision (EU) 2018/219 of 23 January 2018 on the conclusion of the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems (OJ L 43, 16.2.2018, p. 1, ELI: http://data.
europa.eu/eli/dec/2018/219/oj).
(4) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32, ELI: http:// data.europa.eu/eli/dir/2003/87/oj).
(5) Directive (EU) 2023/958 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC as regards aviation’s contribution to the Union’s economy-wide emission reduction target and the appropriate implementation of a global market-based measure (OJ L 130, 16.5.2023, p. 115, ELI: http://data.europa.eu/eli/dir/2023/958/oj).
(6) Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (OJ L 130,
16.5.2023, p. 134, ELI: http://data.europa.eu/eli/dir/2023/959/oj).
ELI: http://data.europa.eu/eli/dec/2026/181/oj 1/16EN OJ L, 26.1.2026
(7) It is therefore appropriate to establish the position to be taken on the Union’s behalf within the Joint Committee with regard to the amendment of Annex I to the Agreement.
(8) The position of the Union within the Joint Committee should be based on the attached draft Decision, in order to maintain compatibility and market integrity of the two linked emissions trading systems and to avoid distortion of competition and carbon leakage,
HAS ADOPTED THIS DECISION:
Article 1 The position to be taken on the Union’s behalf within the Joint Committee established by the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems during its ninth meeting, or earlier by means of the written procedure pursuant to Article 8(4) of the Rules of Procedure of the Joint Committee, as regards the amendment of Annex I to that Agreement, shall be based on the draft Decision of the Joint Committee attached to this Decision.
Minor changes to the draft Decision may be agreed to by the representatives of the Union in the Joint Committee without further decision of the Council.
Article 2 This Decision shall enter into force on the date of its adoption.
Done at Brussels, 12 December 2025.
For the Council The President S. LOSE 2/16 ELI: http://data.europa.eu/eli/dec/2026/181/ojEN OJ L, 26.1.2026 DRAFT DECISION No 1/2025 OF THE JOINT COMMITTEE ESTABLISHED BY THE AGREEMENT BETWEEN THE EUROPEAN UNION AND THE SWISS CONFEDERATION ON THE LINKING OF THEIR GREENHOUSE GAS EMISSIONS TRADING SYSTEMS of … as regards the amendment of Annex I to the Agreement THE JOINT COMMITTEE, Having regard to the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems(1) (‘the Agreement’), and in particular Article 13(2) thereof,
Whereas:
(1) The adoption of Decision No 2/2019 of the Joint Committee(2) fulfilled the conditions for linking set out in the Agreement and enabled the Agreement to enter into force on 1 January 2020.
(2) In accordance with Article 13(2) of the Agreement, the Joint Committee may amend the Annexes to the Agreement.
(3) In accordance with Article 10(1) of the Agreement, the Agreement is without prejudice to the right of each Party to amend or adopt legislation of relevance to the Agreement, including the right to adopt more stringent protective measures.
(4) Directives (EU) 2023/958(3) and(EU) 2023/959 of the European Parliament and of the Council(4) amended Directive 2003/87/EC of the European Parliament and of the Council(5)with a view to aligning the contribution of the EU Emissions Trading System (EU ETS) to a net domestic reduction of at least 55 % in greenhouse gas emissions by 2030 compared to 1990, as agreed by the European Council in December 2020.
(5) In its 7th meeting on 4 December 2024, the Joint Committee agreed to cover amendments to Annex I to the Agreement accruing from the revision of Directive 2003/87/EC by a single update of that Annex in 2025.
(6) In view of major developments in both emissions trading systems, as referred to in Article 13(7) of the Agreement, it is appropriate to reflect the regulatory changes that accrue from the revision of Directive 2003/87/EC in the essential criteria laid down in Annex I to the Agreement by amending that Annex so that compatibility of the two emissions trading systems is maintained, market integrity is ensured, and distortion of competition is excluded, HAS ADOPTED THIS DECISION
(1) OJ L 322, 7.12.2017, p. 3, ELI: http://data.europa.eu/eli/agree_internation/2017/2240/oj.
(2) Decision No 2/2019 of the Joint Committee established by the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems of 5 December 2019 amending Annexes I and II to the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems (OJ L 314, 29.9.2020, p. 68, ELI: http://data.europa.eu/eli/dec/2020/1359/oj).
(3) Directive (EU) 2023/958 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC as regards aviation’s contribution to the Union’s economy-wide emission reduction target and the appropriate implementation of a global market-based measure (OJ L 130, 16.5.2023, p. 115, ELI: http://data.europa.eu/eli/dir/2023/958/oj).
(4) Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (OJ L 130,
16.5.2023, p. 134, ELI: http://data.europa.eu/eli/dir/2023/959/oj).
(5) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32,
ELI: http://data.europa.eu/eli/dir/2003/87/oj).
ELI: http://data.europa.eu/eli/dec/2026/181/oj 3/16EN OJ L, 26.1.2026 Article 1 Parts A and B of Annex I to the Agreement are replaced by the text set out in the Annex to this Decision.
Article 2 This Decision shall enter into force on the date of its adoption.
Done at …, on … For the Joint Committee Secretary for the European Union The Chair Secretary for Switzerland 4/16 ELI: http://data.europa.eu/eli/dec/2026/181/ojANNEX
Parts A and B of Annex I to the Agreement are replaced by the following: ‘A. Essential criteria for stationary installations Essential criteria In the EU ETS In the ETS of Switzerland
1. Mandatory nature of the participation Participation in the ETS shall be mandatory for the installations Participation in the ETS shall be mandatory for the installations in the ETS carrying out the activities and emitting the greenhouse gases carrying out the activities and emitting the GHG listed below.
(“GHG”) listed below.
2. The ETS shall cover at least the — Annex I to Directive 2003/87/EC, — Article 40(1) of, and Annex 6 to, the CO Ordinance, 2
activities set out in: as in force on 1 January 2025. as in force on 1 January 2025.
3. The ETS shall cover at least the GHGs — Annex II to Directive 2003/87/EC, — Article 1(1) of the CO Ordinance, 2
set out in: as in force on 1 January 2025. as in force on 1 January 2025.
4. A cap shall be set for the ETS, which — Articles 9 and 9a of Directive 2003/87/EC, — Article 18(1) and (2) of the CO Act 2
is at least as stringent as the one in: as in force on 1 January 2025. — Article 45(1) of, and Annex 8 point 1 to, the CO Ordinance, 2 The linear reduction factor is 4,3 % per year from 2024 to 2027 and as in force on 1 January 2025.
4,4 % as from 2028. It will apply to all sectors in accordance with The linear reduction factor is 6,4 % in 2025 as an adjustment to result Directive 2003/87/EC, as in force on 1 January 2025. in the same level of reduction of the cap for the period 2021 to 2025 as determined by the linear reduction factor of the EU ETS. As of 2026, the linear reduction factor is 4,3 % per year and 4,4 % as from
2028. It will apply to all sectors covered by the Swiss ETS.
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5. Market stability mechanism In 2015, the EU introduced the Market Stability Reserve (Decision — Article 19(6) of the CO Act 2
(EU) 2015/1814), the operation of which was reinforced by — Article 48(1bis) and (5) of, and Annex 8 point 2 to, the CO Directives (EU) 2018/410 and (EU) 2023/959. 2 Ordinance, The EU legislation provides that, by 15 May each year and starting as in force on 1 January 2025.
in 2017, the Commission shall publish the total number of allowances in circulation (TNAC). This figure determines whether The Swiss legislation provides for a reduction in auction volume some of the allowances intended to be auctioned should be placed conditional on the total number of allowances in circulation. In into the reserve or be released from the reserve. addition, the emission allowances which are not assigned to an auction are cancelled at the end of the trading period.
6. The level of market oversight of the — Directive 2014/65/EU of the European Parliament and of the — Federal Act on the Swiss Financial Market Supervisory Authority ETS shall be at least as stringent as the Council of 15 May 2014 on markets in financial instruments of 22 June 2007
ones in: and amending Directive 2002/92/EC and Directive 2011/61/EU — Federal Act on Financial Market Infrastructures and Market (MIFID II) Conduct in Securities and Derivatives Trading of 19 June 2015 — Regulation (EU) No 600/2014 of the European Parliament and — Federal Act on Financial Institutions of 15 June 2018 of the Council of 15 May 2014 on markets in financial instruments and amending Regulation (EU) No 648/2012 — Federal Act on Combating Money Laundering and Terrorist
(MIFIR) Financing of 10 October 1997, — Regulation (EU) No 596/2014 of the European Parliament and as in force on 1 January 2025. of the Council of 16 April 2014 on market abuse (market abuse regulation) and repealing Directive 2003/6/EC of the Swiss financial market regulation does not define the legal nature of European Parliament and of the Council and Commission emission allowances. In particular, emission allowances are not Directives 2003/124/EC, 2003/125/EC and 2004/72/EC (MAR) qualified as securities in the Financial Markets Infrastructure Act and therefore are not tradeable on regulated trading venues. Because — Directive 2014/57/EU of the European Parliament and of the emission allowances do not qualify as securities, Swiss securities Council of 16 April 2014 on criminal sanctions for market regulation does not apply to OTC emission allowances trading on abuse (market abuse directive) (CS-MAD) secondary markets.
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26.1.2026Essential criteria In the EU ETS In the ETS of Switzerland — Directive (EU) 2015/849 of the European Parliament and of the Derivative contracts qualify as securities according to the Financial Council of 20 May 2015 on the prevention of the use of the Markets Infrastructure Act. This also includes derivatives that have financial system for the purposes of money laundering or emission allowances as their underlying instrument. OTC traded terrorist financing, amending Regulation (EU) No 648/2012 of derivatives on emission allowances between non-financial as well as the European Parliament and of the Council, and repealing financial counterparties is covered by the provisions in the Financial Directive 2005/60/EC of the European Parliament and of the Market Infrastructure Act.
Council and Commission Directive 2006/70/EC (AMLD), as in force on 1 January 2025.
7. Cooperation regarding market The Parties shall establish appropriate cooperation arrangements regarding market oversight. Those cooperation arrangements shall concern oversight the exchange of information and the enforcement of obligations arising under their respective market oversight regime. The Parties shall inform the Joint Committee about any such arrangements.
8. The qualitative limits for international No entitlements to use international credits are provided for in No entitlements to use international credits are provided for in Swiss credits shall be at least as stringent as Union law from 2021 onwards. law from 2021 onwards.
those set out in:
9. The quantitative limits for No entitlements to use international credits are provided for in No entitlements to use international credits are provided for in Swiss international credits shall be at least Union law from 2021 onwards. law from 2021 onwards.
as stringent as those set out in:
10. Free allocation shall be calculated on — Articles 10, 10a, 10b and 10c of Directive 2003/87/EC — Article 18(3) and Article 19 of the CO Act 2 the basis of benchmarks and — Commission Implementing Regulation (EU) 2021/447 of — Article 45(2) to (6) and Articles 46, 46a, 46b and 48 of, and adjustment factors. Allowances which 12 March 2021 determining revised benchmark values for free Annex 9 to, the CO Ordinance, are not allocated free of charge shall 2 allocation of emission allowances for the period from 2021 to be auctioned or invalidated. To this as in force on 1 January 2025.
2025 pursuant to Article 10a(2) of Directive 2003/87/EC of the end, the ETS shall meet at least:
European Parliament and of the Council, as applicable in the In the period from 2021 to 2025, free allocations do not exceed the period from 1 January 2021 to December 2025 levels of free allocations given to installations in the EU ETS.
— Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system
ELI:
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26.1.2026 ENEssential criteria In the EU ETS In the ETS of Switzerland — Commission Delegated Regulation (EU) 2024/873 of 30 January 2024 amending Delegated Regulation (EU) 2019/331 as regards transitional Union-wide rules for harmonised free allocation of emission allowances — Commission Delegated Decision (EU) 2019/708 of 15 February 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council concerning the determination of sectors and subsectors deemed at risk of carbon leakage for the period 2021 to 2030 — any cross-sectoral correction factor in the EU ETS in 2021-2025 or 2026-2030 — Commission Implementing Regulation (EU) 2025/772 of 16 April 2025 amending and correcting Implementing Regulation (EU) 2019/1842 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards further arrangements for the adjustments to free allocation of emission allowances due to activity level changes, as in force on 1 January 2025.
11. The ETS shall provide for penalties in — Article 16 of Directive 2003/87/EC, — Article 21 of the CO Act 2 the same circumstances and of the as in force on 1 January 2025. — Article 56 of the CO Ordinance,
same magnitude as those set out in: 2 as in force on 1 January 2025.
12. Monitoring and reporting in the ETS — Article 14 of, and Annex IV to, Directive 2003/87/EC — Article 20 of the CO Act 2
shall be at least as stringent as in: — Commission Implementing Regulation (EU) 2018/2066 — Articles 50 to 53 of, and Annexes 16, point 1, and 17, point 1, to, of 19 December 2018 on the monitoring and reporting of the CO Ordinance, 2 greenhouse gas emissions pursuant to Directive 2003/87/EC of as in force on 1 January 2025. the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012, as in force on 1 January 2025.
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13. Verification and accreditation in the — Article 15 of, and Annex V to, Directive 2003/87/EC — Articles 51 to 54 of the CO Ordinance, 2
ETS shall be at least as stringent as in: — Commission Implementing Regulation (EU) 2018/2067 as in force on 1 January 2025. of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council, as in force on 1 January 2025.
B. Essential criteria for aviation Essential criteria For the EU For Switzerland
1. Mandatory nature of the participation Participation in the ETS shall be mandatory for aviation activities in Participation in the ETS shall be mandatory for aviation activities in in the ETS accordance with the criteria listed below. accordance with the criteria listed below.
2. Coverage of aviation activities and – Directive 2003/87/EC, as amended by Directive 2023/959 of the 1. Scope of coverage GHG and attribution of flights and European Parliament and of the Council of 10 May 2023 Flights which arrive at, or depart from, an aerodrome situated in the their respective emissions according amending Directive 2003/87/EC establishing a system for territory of Switzerland, except flights which depart from an to the departing flight principle as set greenhouse gas emission allowance trading within the Union and aerodrome situated in the territory of the EEA.
out in: Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse Any temporary derogations as regards the scope of the ETS, such as gas emission trading system derogations in the sense of Article 28a of Directive 2003/87/EC, may apply with regard to the ETS of Switzerland in accordance with those introduced in the EU ETS. Only CO emissions shall be covered for 2 aviation activities.
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26.1.2026 ENEssential criteria For the EU For Switzerland — Commission Delegated Decision (EU) 2020/1071 of 18 May 2. Limitations of coverage 2020 amending Directive 2003/87/EC of the European General coverage mentioned in point 1 shall not include:
Parliament and of the Council, as regards the exclusion of incoming flights from Switzerland from the EU emission trading 1. Flights performed exclusively for the transport on an official system mission of a reigning monarch and his/her immediate family, heads of State, heads of Government and Government ministers, where — Commission Delegated Regulation (EU) 2021/1416 of 17 June this is substantiated by an appropriate status indicator in the flight 2021 amending Directive 2003/87/EC of the European plan.
Parliament and of the Council as regards the exclusion of incoming flights from the United Kingdom from the Union 2. Military, customs and police flights. emissions trading system
3. Flights related to search and rescue, fire-fighting flights, — Commission Delegated Regulation (EU) 2019/1122 of 12 March humanitarian flights and emergency medical service flights.
2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards the functioning of the 4. Flights performed exclusively under visual flight rules as defined in Union Registry Annex 2 to the Convention on International Civil Aviation of 7 December 1944.
as in force on 1 January 2025.
5. Flights terminating at the aerodrome from which the aircraft has taken off and during which no planned intermediate landing has been made.
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26.1.2026Essential criteria For the EU For Switzerland As from 1 January 2020, flights from an aerodrome situated in the 6. Training flights performed exclusively in order to acquire or territory of the European Economic Area (“EEA”) to aerodromes maintain a licence, or a rating in the case of cockpit flight crew situated in the territory of Switzerland shall be covered by the EU where this is substantiated by an appropriate remark in the flight ETS. plan, provided that the flight does not serve for the transport of passengers and/or cargo or for the positioning or ferrying of the — Flights from aerodromes situated in the territory of Switzerland aircraft.
and the United Kingdom to aerodromes situated in the territory of the EEA shall be excluded from the EU ETS, pursuant to 7. Flights performed exclusively for the purpose of scientific research.
Article 25a of Directive 2003/87/EC.
8. Flights performed exclusively for the purpose of checking, testing or certifying aircraft or airborne or ground-based equipment.
9. Flights performed by aircraft with a certified maximum take-off mass of less than 5 700 kilograms.
10. Flights of commercial aircraft operators with total annual emissions lower than 10 000 tonnes on flights covered by the ETS of Switzerland or fewer than 243 flights per period for three consecutive four-month periods within the scope of the ETS of Switzerland, if the operators are not covered by the EU ETS.
11. Flights of non-commercial aircraft operators covered by the ETS of Switzerland with total annual emissions lower than 1 000 tonnes in accordance with the respective derogation applied in the EU ETS, if the operators are not covered by the EU ETS.
These limitations of coverage are provided for in: — Article 16a of the CO Act 2 — Article 46d and Article 55(2) of, and Annex 13 to, the CO 2 Ordinance, as in force on 1 January 2025.
3. Exchange of relevant data regarding The two parties shall cooperate regarding the application of the limitations of coverage in the ETS of Switzerland and the EU ETS for the application of the limitations of commercial and non-commercial operators in accordance with this Annex. In particular, both parties shall ensure the timely transfer of all coverage of aviation activities relevant data to enable correct identification of the flights and aircraft operators that are covered by the ETS of Switzerland and the EU ETS.
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26.1.2026 ENEssential criteria For the EU For Switzerland
4. Cap (total quantity of allowances to Article 3c of Directive 2003/87/EC, The cap shall reflect a similar level of stringency as the one in the EU be allocated to aircraft operators) ETS, in particular with regard to the reduction percentage rate between as in force on 1 January 2025.
years and trading periods. The allowances in the cap shall be auctioned Article 3c(5) of Directive 2003/87/EC as in force on 1 January 2024 or allocated free of charge. provides for a total quantity of allowances allocated to aircraft This allocation may be reviewed in accordance with Articles 6 and 7 of operators on the basis of total allocation of allowances to aircraft this Agreement.
operators performing aviation activities in accordance with Annex I to Directive 2003/87/EC in 2023 reduced by the linear As of 2024, the total quantity of allowances is increased in respect of reduction factor, as referred to in Article 9 of Directive 2003/87/EC flights from an aerodrome in Switzerland to an aerodrome located in and applicable as from 1 January 2025. an outermost region of the EU by the level of allocation as if these flights wer included in the ETS in 2023. The linear reduction factor as Article 3c(7) of Directive 2003/87/EC as in force on 1 January 2024 specified in Annex 15 to the CO Ordinance applies.
provides, in respect of flights from and to an aerodrome located in 2 the EEA, and to Switzerland or the United Kingdom, but not This is provided for in: covered in 2023, that the total quantity of allowances shall be — Article 18 of the CO Act increased by the level of allocation as if these flights were included 2 in the ETS in 2023. The linear reduction factor as referred to in — Article 46e of, and Annex 15 to, the CO Ordinance, Article 9 of Directive 2003/87/EC and applicable as from 1 January 2 2024 applies. as in force on 1 January 2025.
5. Allocation of allowances for aviation — Article 3d (1) and (1a) and Article 28a(2) of Swiss emission allowances to be auctioned shall be auctioned by the through auctioning Directive 2003/87/EC, Swiss competent authority. Switzerland is entitled to the revenues generated from the auctioning of Swiss allowances.
as in force on 1 January 2025.
This is provided for in: — Article 19a(2) and (4) of the CO Act 2 — Article 48 of, and Annex 15 to, the CO Ordinance, 2 as in force on 1 January 2025.
Modified benchmarks (see criterion no 7) are used in 2024 and 2025 with the same effect as the increased auctioning rate in the EU ETS.
These benchmarks are provided for in: — Article 46f(1) of, and Annex 15 to, the CO Ordinance, 2 as in force on 1 January 2025.
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6. Special reserve for certain aircraft The special reserves are no longer operational. operators
7. Benchmark for free allocation of Article 3d(1a) of Directive 2003/87/EC, as in force on 1 January The benchmark shall be no higher than the one in the EU ETS. allowances to aircraft operators 2025.
The annual benchmark is — 0,000642186914222035 allowances per tonne-kilometre for the years 2020 to 2023 — 0,000481640185666526 allowances per tonne-kilometre for the year 2024 — 0,000321093457111017 allowances per tonne-kilometre for the year 2025
These benchmarks are provided for in: — Article 46f(1) of, and Annex 15 to, the CO Ordinance, 2 as in force on 1 January 2025.
8. Free allocation of allowances for Article 3d(1a) of Directive 2003/87/EC, as in force on 1 January The number of emission allowances allocated free of charge to aircraft aircraft operators 2025. operators is calculated by multiplying its reported tonne-kilometre data performed in the reference year by the applicable benchmark.
This free allocation is provided for in: — Article 19a(3) and (4) of the CO Act 2 — Articles 46f and 46g of, and Annex 15 to, the CO Ordinance, 2 as in force on 1 January 2025.
9. The qualitative limits for international No entitlements to use international credits are provided for in No entitlements to use international credits are provided for in Swiss credits shall be at least as stringent as Union law from 2021 onwards. law from 2021 onwards.
those set out in:
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10. Quantitative limits for the use of No entitlements to use international credits are provided for in No entitlements to use international credits are provided for in Swiss international credits Union law from 2021 onwards. law from 2021 onwards.
11. Acquisition of tonne-kilometre data From 2024 onwards, the tonne-kilometer data does not apply. In accordance with the Ordinance on the Acquisition of for reference year Tonne-Kilometre Data and the Preparation of Monitoring Plans relating to Distances covered by Aircraft, as in force on the date of entry into force of this Agreement, the reference year for the acquisition of data for Swiss aviation activities shall be 2018.
This is provided for in: — Article 19a(3) and (4) of the CO Act 2 — Articles 46f and 46g of, and Annex 15 to, the CO Ordinance, 2 as in force on 1 January 2025.
12. Monitoring and reporting Article 14 of, and Annex IV to, Directive 2003/87/EC Monitoring and reporting provisions shall reflect the same level of stringency as in the EU ETS. — Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of This is provided for in:
greenhouse gas emissions pursuant to Directive 2003/87/EC of — Article 20 of the CO Act the European Parliament and of the Council and amending 2 Commission Regulation (EU) No 601/2012 — Articles 50 to 52 of, and Annexes 14, 16 and 17 to, the CO 2 Ordinance, — Commission Delegated Regulation (EU) 2019/1603 of 18 July 2019 supplementing Directive 2003/87/EC of the as in force on 1 January 2025.
European Parliament and of the Council as regards measures adopted by the International Civil Aviation Organisation for the monitoring, reporting and verification of aviation emissions for the purpose of implementing a global market-based measure, as in force on 1 January 2025.
Monitoring and reporting on non-CO aviation effects as set out in 2 Article 14(5) of Directive 2003/87/EC shall apply as of 2025.
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13. Verification and accreditation — Article 15 of, and Annex V to, Directive 2003/87/EC Verification and accreditation provisions shall reflect the same level of stringency as in the EU ETS. — Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the This is provided for in:
accreditation of verifiers pursuant to Directive 2003/87/EC of — Article 52(4) and (5) of, and Annex 18 to, the CO Ordinance, the European Parliament and of the Council, 2 as in force on 1 January 2025.
as in force on 1 January 2025.
14. Administration The criteria laid down in Article 18a of Directive 2003/87/EC shall Switzerland shall be responsible for the administration of aircraft apply. To this effect and pursuant to Article 25a of operators:
Directive 2003/87/EC, Switzerland shall be considered as an — with a valid operating licence granted by Switzerland, or Administering Member State as regards the attribution of the administration of aircraft operators to Switzerland and EU (EEA) — with the greatest estimated attributed aviation emissions in Member States. Switzerland under the linked ETS.
Pursuant to Article 25a of Directive 2003/87/EC, the competent Swiss competent authorities shall be responsible for all the tasks authorities of the EU (EEA) Member States shall be responsible for related to the administration of aircraft operators attributed to all the tasks related to the administration of aircraft operators Switzerland, including the tasks relating to the EU ETS (e.g. the attributed to them, including the tasks relating to the ETS of reception of verified emission reports covering both EU and Swiss Switzerland (e.g. the reception of verified emission reports covering aviation activities, administration of aircraft operators and accounts, both EU and Swiss aviation activities, administration of aircraft compliance and enforcement).
operators and accounts, compliance and enforcement).
The Swiss competent authorities shall agree bilaterally with the The European Commission shall agree bilaterally with the Swiss European Commission on handing over the relevant documentation competent authorities on handing over the relevant documentation and information.
and information.
In particular, the Swiss competent authorities shall transfer to aircraft In particular, the European Commission shall ensure the transfer to operators administered by the EU (EEA) Member States the amount of aircraft operators administered by Switzerland of the amount of free free allocation of Swiss allowances.
allocation of EU allowances.
In the case of a bilateral agreement regarding the administration of This is provided for in: flights operating in relation to the EuroAirport — Article 39(1bis) of the CO Act Basel-Mulhouse-Freiburg not involving any amendment to 2 Directive 2003/87/EC, the European Commission shall, as — Article 46d of, and Annex 14 to, the CO Ordinance, appropriate, facilitate the implementation of such agreement, 2
provided that this does not result in double counting. as in force on 1 January 2025.
ELI:
http://data.europa.eu/eli/dec/2026/181/oj 15/16 OJ L,
26.1.2026 ENEssential criteria For the EU For Switzerland
15. Surrendering When assessing compliance of aircraft operators on the basis of the When assessing compliance of aircraft operators on the basis of the amount of surrendered allowances, the competent authorities of the amount of surrendered allowances, the competent authorities of EU (EEA) Member States shall first account for emissions covered by Switzerland shall first account for emissions covered by the EU ETS the ETS of Switzerland and use the remaining amount of and use the remaining amount of surrendered allowances to account surrendered allowances to account for emissions covered by the EU for emissions covered by the ETS of Switzerland.
ETS.
This is provided for in: — Article 55 (2bis) of the CO Ordinance, 2 as in force on 1 January 2025.
16. Legal enforcement Parties shall enforce the provisions of their respective ETS in relation to aircraft operators that do not fulfil the obligations in the respective ETS, regardless of whether the operator is administered by an EU (EEA) competent authority or by a Swiss competent authority, in case enforcement by the authority administering the operator requires additional action.
17. Administrative attribution of aircraft Pursuant to Article 25a of Directive 2003/87/EC, the aircraft operator’s list published by the European Commission, in accordance with operators Article 18a(3) of Directive 2003/87/EC, shall specify the administering State, including Switzerland, for each aircraft operator.
Aircraft operators attributed to Switzerland for the first time after the entry into force of this Agreement shall be administered by Switzerland after 30 September of the year of attribution and once the provisional registry link is operational.
The two parties shall cooperate on sharing relevant documentation and information.
The attribution of an aircraft operator shall not affect the coverage of that aircraft operator by the respective ETS (i.e. an operator covered by the EU ETS that is administered by the Swiss competent authority shall have the same level of obligations under the EU ETS alongside its coverage under the ETS of Switzerland, and vice versa).
18. Modalities for implementation Any further modalities needed for the organisation of the work and cooperation within the one-stop shop for aviation account holders shall be developed and adopted by the Joint Committee after signature of this Agreement, in accordance with Articles 12, 13 and 22 of this Agreement. These modalities shall apply from the date that this Agreement applies.
19. Assistance from Eurocontrol For the aviation part of this Agreement, the European Commission shall include Switzerland within the mandate given to Eurocontrol in relation to the EU ETS. ’.
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ELI:
http://data.europa.eu/eli/dec/2026/181/oj EN OJ L,
26.1.2026