FOCBS, Information companies > Domestic levies > Incentive tax on VOC ([Internet, 2024-05-21](https://www.bazg.admin.ch/bazg/en/home/informationen-firmen/inland-abgaben/lenkungsabgabe-auf-fluechtigen-organischen-verbindungen_voc.html))
Volatile organic compounds (VOCs) are used as solvents in numerous industries [...]. If these compounds become airborne, they and nitric oxides contribute to the excessive formation of ground-level ozone (summer smog). The VOC incentive fee has been levied since 1 January 2000. As a market-based instrument in the field of environmental protection, it creates a financial incentive to further reduce VOC emissions.