Hi lopez-rodrigo,
Approximately two-thirds of the money collected through the Swiss CO2 levy is distributed to residents by way of Swiss compulsory health insurance providers and social security offices. The remainder of the money is divided between the energy-efficient building renovation subsidies and a technology development fund. Revenues generated by the volatile organic compounds (VOC) levy are distributed to all residents equally via compulsory health insurance providers.
Distributions via compulsory health insurance providers
All Swiss compulsory health insurance providers are required to assist in the redistribution of assets collected as part of the CO2 and VOC levies. All residents receive identical CO2 and VOC levy distributions. Distributions are applied towards compulsory health insurance premiums as a statement credit. This results in a monthly discount on compulsory health insurance premiums.
The amount distributed to residents varies from year to year depending on the revenues generated by CO2 and VOC levies.
You receive CO2 and VOC levy distributions whether or not this is specifically stated by your compulsory health insurance provider. The insurance company simply acts as a middle man between you and the Federal Office of the Environment (FOEN).
Distributions via social security offices
In addition to the distributions passed on to residents via health insurance providers, a portion of CO2 levies is distributed to employers via social security offices. These distributions are applied towards the company's social security contributions.
Best regards from Moneyguru