1. Inversion of the target-value line
Until now: the heavier the vehicle, the more CO₂ it was allowed to emit. Since 2025 it is the other way round – the heavier a vehicle, the less CO₂ it may emit. The consequences in two examples (1600 kg each):
- Combustion passenger car at 190 g/km: the deviation from the target value rose from 76.2 g (2024) to 93.9 g (2025) – around 23 % more, and thus a significantly higher CO₂ levy
- Electric passenger car at 0 g/km: the credit potential fell from −113.7 g (2024) to −96.0 g (2025) – the target-value advantage of heavy electric cars shrinks
2. Assignments are time-critical
CO₂ assignments must be completed before registration – an assignment on the same day as the registration is no longer possible. Assigning too late risks substantial financial losses through a higher CO₂ levy.
3. Electric commercial vehicles over 3.5 tonnes: simpler
Electric light commercial vehicles over 3.5 tonnes have been recorded in a simplified way via the KDI since 2025. The special handling is gone – less effort and a faster registration.
4. Heavy commercial vehicles newly in the CO₂ Act
Heavy commercial vehicles (over 3.5 tonnes) have been subject to CO₂ legislation for the first time since 2025. That means higher costs for freight forwarders and transport companies, pressure to convert fleets to lower-emission models, and effects on logistics and end-customer prices.
Update 2026: the latest adjustments
Regulation keeps moving in 2026 as well. The key points:
- Sanction unchanged at CHF 95 per g CO₂/km above the target value
- New reference weights: 1'777 kg for passenger cars, 2'130 kg for light commercial vehicles
- Weight classification: the decisive value is now the manufacturer's technically permissible maximum weight instead of the road-traffic-law total weight (relevant for the distinction between light commercial and heavy vehicles)
- ZLEV flexibility: threshold of 24 % low-emission vehicles, maximum fleet-target reduction of 6 % (expires in 2027)
- Parliamentary initiative 25.481 (target values 2025–2027 as a three-year average instead of annually) was abandoned in 2026 – annual compliance remains
Conclusion: prepare in time
The inversion of the target-value line and the inclusion of heavy commercial vehicles are the biggest challenges; the simplified processes for electric light commercial vehicles a real opportunity. Timely preparation is decisive – we keep you up to date on all further adjustments.