On 1st January 2001 the transition from the flat rate to the heavy duty vehicle tax was made. At the same time the weight limit was raised from 28 to 34 tonnes. 4 years later, on 1.1.2005, the amount of fiscal charges was increased by 50% and at the same time the weight limit was raised to 40 tonnes. In order to clarify the economic effects of the new regime, the Federal Offices for Spatial Development, for Transport and the Roads Office as well as the Swiss Federal Customs Administration responsible for the implementation of the charge together commissioned a study with Ecoplan and INFRAS.

The economic impact of an increased weight limit in the heavy duty vehicle tax

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