Source: https://www.bav.admin.ch/bav/de/home/publikationen/medienmitteilungen.msg-id-100014.html

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Performance-based heavy vehicle charges should be further developed

Bern, February 14, 2024 - From 2031, the performance-related heavy vehicle tax (LSVA) will also apply to electrically powered trucks. The Federal Council wants to ensure that the LSVA continues to cover the costs caused by heavy traffic and that freight transport by rail is promoted. In order not to slow down the modernization of the truck fleet, the Federal Council is providing support measures for electrically powered trucks. At its meeting on February 14, 2024, it opened the consultation on this matter.

Today's LSVA system is reaching its limits due to technical developments: 90 percent of trucks are now in the cheapest tax category. In addition, there are more and more vehicles with battery and hydrogen electric drives that are exempt from the LSVA. This development could lead to reduced revenues of several billion francs over the next few decades and thus have a negative impact on the LSVA goals. The Federal Council had already pointed this out in the 2019 relocation report and shown that an adaptation and further development of the LSVA is necessary.

Strengthening cost coverage

With the proposal that the Federal Council sent out for consultation on February 14, 2024, electrically powered trucks will now also be subject to the LSVA. They should be classified in the lowest tax category because they do not cause any direct pollutant emissions and cause lower external costs compared to fossil-fuelled vehicles. At the same time, today's most environmentally friendly vehicles with fossil fuels (EURO VI) are to be reclassified to the second cheapest tax category. These measures are intended to strengthen the cost coverage of the LSVA and promote freight transport by rail.

Accompanying measures to promote electric trucks

In order not to slow down the switch to electrically powered trucks, the LSVA requirement should not come into force until 2031. The Federal Council is also proposing two variants with accompanying measures: The first variant contains a LSVA discount for newly purchased electrically powered trucks that have already been put into circulation. In the second variant, transport companies based in Switzerland can choose whether they want to claim the LSVA discount or an investment contribution when purchasing new electric trucks. Electric trucks put into circulation, however, can only benefit from the discount. The amount of the discount or investment contributions will be determined later. Both variants are limited to 2031 to 2035.

The consultation lasts until May 23, 2024.