G/SCM/Q2/CHE/25  
8 February  2024 
(24-1041) Page: 1/3 
Committee on Subsidies and Countervailing Measures  Original:  English  
 
  
SUBSIDIES  
REPLIES TO QUESTIONS POSED BY THE UNITED KINGDOM1 
REGARDING  THE NEW AND FULL NOTIFICATION OF SWITZERLAND2 
The following communication, dated and received on 8 February  2024, is being circulated at the 
request of the delegation of Switzerland.  
 
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Switzerland thanks the United Kingdom for its questions, contained in G/SCM/Q2/CHE/24 , regarding 
the new and full notification by Switzerland contained in G/SCM/N/401/CHE . Switzerland provides 
hereby answers to the aforementioned questions.  
Tax relief on the basis of the Federal Law on Regional Policy  
Question 1  
1.  Could Switzerland please provide further information on the eligibility criteria for the 
tax relief:  
a. What types of 'industrial companies' can apply? Does this include foreign 
enterprises operating in Switzerland?  
b. What types of industrial activities or projects can qualify for the scheme?  
Reply : 
a. What types of 'i ndustrial companies' can apply? Does this include foreign enterprises 
operating in Switzerland?  
- What types of 'industrial companies' can apply?  
The notion of industrial company is defined in the Ordinance  of the EAER on the Granting of Tax 
Relief within the Scope of the Regional Policy (SR 901.022.2). In accordance with article 1 industrial 
companies are  "companies with head offices either in Switzerland or abroad and operations in the 
following indus trial sectors:   
a. Manufacturing in accordance with Section C of the General Classification of Economic 
Activities of the Federal Statistical Office (FSO) of 2008 [ www.noga.bfs.admin.ch ];  
b. Computer programming, consultancy and related activities in accordance with Section J 
Department 62 of the General Classification of Economic Activities of the Federal Statistical 
Office (FSO) of 2008. " 
- Does this include foreign enterprises operating in Switzerland?  
Projects of industrial companies with head office abroad or foreign enterprises operating in 
Switzerland are eligible for a tax relief provided that they are realized in a municipality within the 
 
1 G/SCM/Q2/CHE/24  
2 G/SCM/N/401/CH E G/SCM/Q2/CHE/25  
- 2 - 
  areas of application a nd meet the other requirements according to the legal basis. The latter are 
defined in Article 12 of the Federal Law on Regional Policy (SR 901) and in the following ordinances:  
• Ordinance  on the Granting of Tax Relief within the Scope of the Regional Policy 
(SR 901.022)  
• Ordinance  of the EAER on the Determination of the Municipalities Falling Within the Areas 
of Application for Tax Relief (SR 901.022.1)  
• Ordinance  of the EAER on the Granting of Tax Relief within the Scope of the Regional Policy 
(SR 901.022.2)  
b. What types of industrial activities or projects can qualify for the scheme ?  
According to article 1 of the Ordinance  of the EAER on the Granting of Tax Relief the Scope of the 
Regional Policy (SR 901.022.2) the following sectors are considered to be industrial:  
a. Manufacturing in accordance with Section C of the General Classification of Economic 
Activities of the F ederal Statistical Office (FSO) of 2008 [ www.noga.bfs.admin.ch ];  
b. Computer programming, consultancy and related activities in accordance with Section J 
Department 62 of the Gene ral Classification of Economic Activities of the Federal Statistical 
Office (FSO) of 2008. " 
Grants for Renewable Energy Investments  
Question 2  
2.  Could Switzerland please provide further information on the eligibility criteria for the 
scheme, including whether foreign enterprises operating in Switzerland can qualify for 
the investment subsidies?  
Reply : 
Eligible criteria for biomass plants:  
Investment grants are eligible for new, expanded and refurbished waste incineration plants (KVA), 
wastewat er treatment plants (ARA), wood power plants (HKW).  
An investment contribution is only granted for waste incineration plants, if the system has a 
minimum net energy efficiency. Wastewater treatment (ARA) and wood power plants must meet a 
certain minimum l evel of energy requirements.  
Eligible criteria for photovoltaic plants : 
Investment grants are eligible for photovoltaic plants with a minimum installed capacity of 2 Kilowatt 
(kW).  
Eligible criteria for hydropower plants:  
− Large hydropower plants (≥ 10 MW): new plants, substantial extensions and substantial 
refurbishment are e ligible for investment grants  
− Small hydropower plants (300 kW - 10 MW): only substantial extensions and substantial 
refurbishment are eligible for investment grants. Hydropower plants connected to drinking 
water supply or waste water treatment plants and f low power plants (Dotierkraftwerk) are 
excluded from the lower limit of 300 kW.  
Foreign enterprises operating in Switzerland can qualify for the investment subsidies. However, the 
electricity produced must be fed into the Swiss electricity grid.  
Question 3 
3.  Could Switzerland please provide information on the number of recipients of 
investment subsidies under the scheme during the reporting period?  
Reply : 
Number of recipients of investment subsidies 2021 -2022: Approx. 57,140 recipients  G/SCM/Q2/CHE/25  
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  Bonuses to promote the  growing of oilseeds  
Question 4  
4.  Could Switzerland please provide additional information on:  
a. The number of producers which received payments during the reporting period?  
b. Whether there are any time -limits on the duration that individual producers can 
receive  payments under the scheme?  
Reply : 
a. In 2021, 7 ,792 farms received this payment. In 2022, 7 ,788 farms.  
b. This scheme is not limited in time and there are no time -limits on the duration for individual 
producers.  
Bonuses to promote the growing of sugar beet for sugar production  
Question 5  
5.  Could Switzerland please provide additional information on:  
a. The number of producers which received payments during the reporting period?  
b. Whether there are any time -limits on the duration that individual producers can 
receive payments under the scheme?  
Reply : 
a. In 2021, 3 ,903 farms received this payment. In 2022, 3 ,770 farms. Of these, 878 farms 
also received the additional payment for complying with ecological production 
requirements in 2022. The additional payment did n ot exist in 2021.  
b. The payment to the producer to promote the growing of sugar beet for sugar production 
is not limited in time and there are no time -limits on the duration for individual producers. 
The additional payment for complying with ecological produ ction requirements is limited 
until 2026, however until then there is no time -limit on the duration that individual 
producers can receive the additional payment.  
 
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