The new system for collecting the performance-related heavy goods vehicle tax (LSVA III) was introduced on 1 January 2026. The existing toll collection systems have already been upgraded, and vehicles equipped with mobile toll collection devices are already in use. From April 2026, the first new detection systems will be completed and put into operation at Baar, Oppligen, Lyssach, Trubschachen, Lucerne, Bülach, Hausen, Duggingen and Dagmersellen.
GNSS technology for LSVA collection
Until the end of 2025, the mileage subject to LSVA charges was recorded using a device permanently installed in vehicles, which counted the kilometres travelled. This collection system (LSVA II) reached the end of its technical life at the end of 2025 and has been taken out of service. The introduction of the new LSVA III collection system on 1 January 2026 also marked an alignment with international collection standards, which simplifies and speeds up cross-border traffic. Under LSVA III, mileage is no longer recorded directly in kilometres; instead, the route is tracked using GNSS (Global Navigation Satellite System) waypoints. This data is then automatically transmitted by authorised private service providers to the Federal Office for Customs and Border Security (FOCBS), which is responsible for collecting the LSVA, and which uses it to calculate the distance subject to the levy.
Increasing the collection of data via both fixed and mobile devices
In order to be able to cross-check and validate the transmitted journey data, the FOS will increasingly monitor heavy goods vehicles using fixed and mobile equipment. This also meets a demand made by the transport industry during the consultation on the amendment to the Heavy Goods Vehicle Tax Act. Thanks to these checks, the FOS can identify and penalise abuse. The recording equipment merely registers vehicles passing through; no stops or checks take place on the spot.
Data capture systems are being modernised and expanded
Until the system changeover in early 2026, the FOPH operated 89 fixed detection systems at border crossings, 16 fixed systems on the motorway network and three mobile systems. These have already been upgraded and will continue to be operated.
With LSVA III, 28 vehicles equipped with mobile detection systems have been added. The white and blue vehicles of VüCH, a company commissioned by the federal government and bearing the inscription ‘LSVA’, have been in use throughout Switzerland since the beginning of March 2025. Finally, 23 new stationary systems are planned for the motorway network, as well as 45 new stationary systems on the secondary road network. From April 2026, the first new stationary collection systems near Baar, Oppligen, Lyssach, Trubschachen, Lucerne, Bülach, Hausen, Duggingen and Dagmersellen will be completed and put into operation. The remaining systems will be implemented gradually.
Financial framework and legal basis
The new fixed and mobile detection systems form part of the LSVA III system upgrade and are being funded by a commitment credit totalling CHF 515 million, spread over a period of ten years. Annual investment and operating costs of just over CHF 50 million are offset by total annual revenue of around CHF 1.6 billion.
The amendments to the Heavy Vehicle Tax Act (SVAG) were passed by Parliament on 17 March 2023, and the revised SVAG and the completely revised Heavy Vehicle Tax Ordinance (SVAV) were brought into force by the Federal Council on 1 May 2024. This laid the foundations for the technical modernisation of the LSVA collection system and its simultaneous harmonisation with foreign toll systems.
