Vehicles subject to the Heavy Vehicle Tax (SVA) under the Heavy Vehicle Tax Act are exempt from the Motor Vehicle Tax (ASt) pursuant to Article 12(1)(e) of the Motor Vehicle Tax Act ( ).
Under Article 3 of the SVAG, the SVA is levied on heavy motor vehicles and trailers used for the transport of goods or passengers. The Federal Council may exempt certain types of vehicles or vehicles with a special purpose from the SVA.
Under current practice, the phrase “subject to the heavy vehicle tax” within the meaning of the AStG is interpreted to refer to vehicles for which the SVA is actually paid. As a result, vehicles with a gross vehicle weight of more than 3,500 kg that are put into service and are exempt from the SVA pursuant to Article 2 of the SVAV are not considered “subject to the heavy vehicle tax” within the meaning of the AStG and are therefore subject to the ASt.
The BAZG has decided to align the practice of distinguishing between ASt and SVA with that of distinguishing between SVA and NSA.
This means that, going forward, the sole criterion for exempting automobiles subject to the SVA from the ASt will be the taxable item as defined in Article 1 of the SVAV. All automobiles that fall under the taxable item of the SVA are exempt from the ASt.
The most common example of this situation involves ambulances with a gross vehicle weight rating of more than 3,500 kg. Consequently, for ambulances with a gross vehicle weight rating of more than 3,500 kg, neither the ASt nor the SVA will need to be paid in the future.
This change in practice will take effect on July 1, 2026.
The press release is available here.
