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Audit Supervision of recycling of waste subject to taxes and advance contributions

Audit number: 20397

The Federal Office for the Environment (FOEN) is responsible for ensuring the sustainability of the waste recycling system. This system is financed by a fee on the purchase of certain products by consumers. A state solution, the prepaid disposal fee, is paid when purchasing glass packaging and batteries. The advance recycling contribution, introduced by the private sector, is paid on the purchase of PET packaging, aluminium cans, tin cans, electrical and electronic appliances and light sources. The waste management organisations collect the financial resources, whether mandatory (prepaid disposal fee) or voluntary (advance recycling contribution), and redistribute them to the communes and companies responsible for waste collection, transport and recycling. In 2019, taxes and contributions totalled CHF 176 million, according to an estimate by the Swiss Federal Audit Office (SFAO).

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