KliK Foundation

Legal basis

Paris agreement and Swiss CO₂ Act

Last updated: May 2025

Paris Agreement

In December 2015, the 21st Conference of the Parties to the United Nations Framework Convention on Climate Change (UNFCCC) adopted the Paris Agreement. As the successor agreement to the Kyoto Protocol adopted in 1997, it has put international climate policy on a new footing since 2021.

With the Paris Agreement, the international community agreed to limit global warming to well below 2 degrees Celsius compared to pre-industrial levels. Article 6.2 stipulates that countries can set out binding rules for the concrete implementation of activities to increase their ambition to reduce greenhouse gas emissions in a bilateral climate agreement. Article 6.4, in turn, creates the basis for such activities to be undertaken under the supervision of the UNFCCC. This mechanism is still under development.

Obligation of Switzerland

Under the Paris Agreement, Switzerland has committed to reducing its greenhouse gas emissions by at least 50 per cent by 2030 compared with 1990 levels. Switzerland plans to achieve a maximum of one third of the required reductions through the use of collaborative approaches abroad, as defined in Article 6 of the Paris Agreement.

Switzerland can count the reductions achieved in its partner countries towards its emissions target without double counting, because under the bilateral climate agreement, the partner country must record the reductions in its greenhouse gas balance as emissions (known as ‘corresponding adjustment’).

Bilateral climate agreements

The 14 bilateral climate agreements concluded by Switzerland are characterised by a lean structure with a minimum of requirements and procedural provisions, granting the contracting states the prerogative to implement national regulations. Accordingly, no joint decision-making body is established.

The authorisation of activities under Article 6.2 of the Paris Agreement and the transfer of emission reductions always require approval by the competent authorities of both countries under national law. The agreements ensure, in particular, the environmental integrity of the supported climate protection activities by excluding double counting of emission reductions. They also ensure that climate protection activities contribute to sustainable development and that human rights are respected.

Swiss CO₂ Act

The CO₂ Act, which has been in force since 2000 and aims to reduce greenhouse gas emissions, was revised by Parliament in March 2024. With the revision that came into force on 1 January 2025, the Federal Council can require that up to 90% of transport-related CO₂ emissions be reduced through climate protection activities certified by the federal government.

The exact quota and more detailed provisions are set out in the CO₂ Ordinance, which also came into force on 1 January 2025. It stipulates that between 2025 and 2030, an average of 35% of transport-related CO₂ emissions must be reduced through climate protection activities. In the current decade, the KliK Foundation must therefore achieve reductions of around 40 million tonnes of CO₂.

Around half of these greenhouse gas reductions will come from climate protection activities in Switzerland's partner countries with bilateral climate agreements. These will be authorised by Switzerland and a partner country, and the resulting emission reductions will be certified by both countries. The certificates, which are considered internationally transferred mitigation contributions (ITMOs) under Article 6.2 of the Paris Agreement, will be issued in the Swiss Emissions Trading Registry. The agreements ensure that there is no double counting of emission reductions by countries.

Swiss CO₂ Ordinance

The Swiss CO₂ Ordinance, which is subject to ongoing revision, contains implementing provisions for the Swiss CO₂ Act. An enforcement order regulates the certification of projects and programmes for reducing emissions and increasing carbon sequestration that are eligible for motor fuel carbon offsets.

Certificates for reduction credits generated in Switzerland and abroad are issued in the Swiss Emissions Trading Registry.