A carbon levy on fuels — with redistribution
Fossil fuels carry a steering levy. A large part flows back to the population through health insurance and pension contributions.
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The levy is considerably higher than the German carbon price and makes heating oil and gas correspondingly more expensive. Households that burn little fossil fuel get back more than they pay in — that redistribution is the actual incentive.
For the heat pump calculation this means the cost advantage over gas or oil is structurally larger in Switzerland than in Germany, even though electricity costs about the same.