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  Germany's LKW-MAUT is a governmental tax for trucks based on the distance driven in kilometres, number of axles and the emission category of the truck.

Germany's LKW- is a governmental for trucks based on the distance driven in kilometres, number of axles and the emission category of the truck.

In January 2005 a new toll system was introduced on the 12,000km of German autobahn for all trucks with a maximum weight of 12t and above. The new toll system, called LKW-MAUT, is a governmental tax for trucks based on the distance driven in kilometres, number of axles and the emission category of the truck (the average charge is €0.13.5 per kilometre, which was increased in September 2007). The tax is levied for all trucks using German autobahns, whether they are full or empty, foreign or domestic.

The toll system was constructed and is administered by a company called Toll Collect. Toll Collect is a consortium formed by Daimler-Chrysler (45%, original controlling partner), Deutsche Telecom (45%, current controlling partner) and Cofiroute (10%). The system is a major undertaking that now affects over 1.5 million lorry drivers in Germany and the rest of Europe. The tolls collected, which amount to some €2.4bn per year, are being used by the government on road improvements and new road construction.

The investment into the system by Toll Collect is believed to have been in the order of €700m. The system can monitor between 1.3 and 1.5 million trucks, which travel an estimated 23 billion km/year.

Siti utili per Tasse nei vari paesi UE: 

Austria MAUT:$file/AT%20MAUT%201MAY08.pdf

The electronic road tax system in Austria, GO, is compulsory for all vehicles with permissible weight of more than 3.5 tons. A tax called a ‘Maut’ is the distance-related fee payable for usage of all Austrian motorways and expressways. Distance is reported by the mandatory electronic on-board device: the GO box. The tariff per kilometre differs by the number of axles.


[Source: ICB] - 15 September 2003 
The Germans have led the way with a new road tax hitting 12-tonne vehicles. Hugo van den Tillaart and Jan van Riet assess its impact and what will happen when more countries adopt similar levies.
With effect from 2 November 2003, two months later than originally planned, the new German road tax -
LKW-MAUT - will be levied. Other European countries are developing similar plans for road taxes. This has already led to a European Commission initiative to develop European guidelines to prevent too many differences between countries. Nevertheless, European road taxes will become a fact of life that the chemical industry has to deal with.

Germany's LKW- is a governmental for trucks based on the distance driven in kilometres, number of axles and the emission category of the truck.

With the MAUT road tax, applicable to trucks with a total weight of more than 12 tonne, the German government expects to raise an annual amount of approximately E2.8bn in 2003 and approximately E3.4bn-3.7bn during 2004. This money will be used to finance German infrastructure projects for roads, rail and waterways.

The MAUT road tax charges depend on the number of axles and the environmental standard of the truck. From November the tax will be approximately 12.4 euro cents (weighted average) per kilometre, a year later this will increase to an average of 15 euro cents per kilometre.

Logistics service providers (LSPs) can choose from three different methods to pay the MAUT. The most user-friendly way is to pay via an on board unit (OBU) that needs to be installed in the interior of the truck. Secondly, there is the possibility of ordering and printing a ticket via the Internet before departure. Lastly, the driver can buy a ticket at one of the 3500 terminals installed mainly at country borders and fuel stations in Germany.

Low margins in the transport sector will not allow logistics companies to bear the road tax by themselves. Therefore they are expected to pass the additional transport costs on to their customers. Whether this is done immediately or will be included in the new rates next year, eventually the MAUT tax will materialise on the customer's transport bill. As a result, the European chemical industry can expect additional transport costs.

We are under the impression that there is no real sense of urgency in the chemical industry. For example, sector organisations do not report any guidelines for members to cope with it.

In - with 26% of EU chemicals the largest EU producing country - the chemical industry is a large economic sector. Therefore, the chemical industry will account for a significant part of the annual E3.4bn-3.7bn (2004) in MAUT road tax. IG&H calculations indicate that the European chemical sector can expect an annual cost increase of at least E300m-400m, being 8 to 12% of the total road tax amount raised by the German government in 2004. The assumption made here is that logistics companies will eventually pass the total MAUT tax of 15 euro cents per kilometre on to their customers.

One of the main reasons for the impact of this amount is that more than 65% of supply chain costs are transport costs for chemical companies. Combined with Germany showing a modal split with almost three quarters of shipments still performed by road, the impact is significant. European chemical road transport costs, estimated at E15bn-17bn annually, will therefore rise by approximately 2%. It is self-explanatory that the relative impact on German chemical road transport costs alone is much higher.

The E300m-400m may rise if logistics companies decide to also pass the additional investments they have to incur on to their customers. The German road tax also requires investments for installation of the necessary electronic equipment (e.g. OBU), compensation for empty transports, increased administration and higher capital costs.

In addition to these extra costs, various national transport sector organisations expect chaos during the first months following the introduction of the tax. The main reason is that most LSPs cannot have the OBUs installed before 2 November because of insufficient OBU availability.

As a result, the LSPs will most probably start paying at terminals, as internet bookings are inflexible. The effect will be long waiting times at the terminals. For instance, Ludwigsdorf, a border passage between Germany and Poland, will only have two paying terminals, while on an average day up to 8000 vehicles cross the border. It is obvious that lead times for customer deliveries will be affected.

For chemical companies it is important to act upon this increase in transport costs. First of all, companies need to determine the financial impact on their current supply chain costs. Chemical companies have to ask themselves what their current German road transport costs are, and how many tonnes are annually transported from, via and to Germany over what amount of German kilometres?

The impact will vary between companies. The lower the total transport costs per kilometre for Germany currently are, the higher the relative impact of the MAUT tax will be. Therefore, in general, chemical bulk companies transporting large volumes in full truckloads will probably be affected much more as compared to smaller volume speciality producers.

After the MAUT impact has been calculated, it is important to visualise which volumes affect the cost increase the most. For instance, are these export volumes transported via a port in north Germany or the local German customer deliveries? The next step is to look for different solutions to minimise the effect. Here are some suggestions.

First, intensify the use of intermodal transport. For instance, instead of transporting export volumes by road from the Ruhr area to the ports of Rotterdam or Antwerp, it may well become more cost effective to barge the volumes. When lead times are very important and/or volumes per shipment small it may be viable to implement forward stocking points which are replenished by intermodal transport. Also, intermodal transport may give a company the opportunity to bypass the German road network.

Second, evaluate your network infrastructure. Many chemical companies in Europe are (continuously) evaluating their distribution and warehousing infrastructure. It is important to include the MAUT effect in these evaluations as well. For instance, questions such as how many warehouses are needed in which locations are being addressed.

If calculations show a central European warehouse is best situated in Germany, it is important also to encompass the MAUT effect of the additional German transports to and from the warehouse.

In addition to these solutions, aimed specifically at reducing the MAUT effect, other transport cost reductions are possible. One example is the concept of freight management, which optimises and organises all transports through one point of contact in the company. Costs per tonne can decrease because the capacity match will be better, volumes of multiple shipping points are consolidated, empty kilometres are reduced, buying power is increased and transaction costs are lowered.

Clearly, it is important to act now.

Hugo van den Tillaart and Jan van Riet,

IG&H Management Consultants. Tel: +31 348 496 300; e-mail:; website:

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MAUT increased From September 1, 2007
the German road taxes will be increased with 1,1 eurocent per kilometer MAUT-road.

To compensate for this we are forced to increase the present tariffs with 8,9 %.

The German authorities’ decision to make changes to the MAUT tax affects TransFargo’s shipments to and via Germany. These charges and the extra costs they incur are completely beyond our control.


Road tax (Italy)
The road tax is due from the owner in reason for the possession of the vehicle. In a limited number of cases (mopeds, mini-car), the fee is due in reason of its circulation on roads and public areas. The road tax on cars and motorcycles is due regularly from year to year, independently from the use of it on public roads.
Possession is presumed according to the statement by the Vehicles Public Registry (Pra) for all vehicles subject to registration. In cases in which the motorist should result owner of a vehicle he no longer owns, it is allowed to give evidence to the contrary.
All the Italian Regions (except for Friuli-Venezia Giulia, Sardegna, Sicilia e Valle d’Aosta) and the Autonomous Province of Bolzano - South Tyrol and Trento have been given power of management regarding the tribute, including collection, assessment, refunds and litigation. Taxpayers in these regions have, as institutional partner for any question relating to road tax, the office in charge of each provincial or regional structure, in accordance with its domestic law. In Friuli-Venezia Giulia, Sardegna, Sicilia e Valle d’Aosta the management of the tax lies, in all respects, with the Italian Revenue Agency offices in the territory.
The calculation of the road tax is made according to different parameters that vary depending on the type of vehicles. For trucks, for example, it is based on its capacity in quintals, for mopeds is a fixed tax, while cars and motorcycles taxation is based on maximum engine power in kW. This information can be found in the registration certificate of the vehicle. If the registration certificate doesn’t indicate the power in kW, the calculation should be based on the number of CVs.
For 2010 are confirmed, throughout the country, the rate amounts in force in the previous year.

Tassa sul traffico pesante in Germania (LKW-Maut): bilancio svizzero positivo

Berna, 24.02.2005 (USTRA) - Il gruppo di coordinamento svizzero-tedesco che segue da due anni l’introduzione della tassa sul traffico pesante in Germania traccia un bilancio positivo. È stato possibile evitare i temuti problemi di traffico ai valichi doganali tra la Svizzera e la Germania.

Le misure elaborate e attuate dal gruppo di coordinamento hanno contribuito in modo notevole al successo dell’operazione. È stato infatti possibile aumentare il numero di terminali Maut ai valichi doganali tra la Svizzere e la Germania , ubicandoli in modo ottimale, tenendo conto delle procedure operative. Attraverso una campagna informativa mirata, gli autotrasportatori sono stati ragguagliati per tempo sui cambiamenti in corso. Inoltre, durante la fase introduttiva, a sostegno dei camionisti sono stati istituiti gruppi d’informazione che in diverse lingue hanno illustrato le nuove procedure ed effettuato dimostrazioni pratiche di registrazioni manuali.

Buona parte del successo va attribuita anche agli autotrasportatori svizzeri che hanno fatto installare per tempo nei loro veicoli il dispositivo OBU (On-Board-Unit), permettendo una registrazione automatica.

Contrariamente alle previsioni, presso gli impianti doganali comuni di Basilea – Weil am Rhein, Thayngen – Bietingen e Kreuzlingen – Costanza non si sono verificate code in seguito alle capacità limitate delle procedure di registrazione manuale.

Alla luce di quanto suesposto, il gruppo di coordinamento svizzero-tedesco reputa di avere assolto il proprio compito con successo.

Ufficio federale delle strade USTRA  -


Eurovignette Directive Paves way for More HGV Tolls
The revised Eurovignette Directive will pass into law in the coming weeks, with significant implications for Member States as well Europe’s road haulage industry.

But 2010 member states that charge HGVs to use Europe’s principal roads, will be forced to switched to an environmental performance (Euro Emissions Standards) based charged.

It will also enable Member States too charge HGVs on all roads, not just the motorway network. Given the German experience, where thousands of hauliers are diverting on to regional roads to avoid paying the "Maut" tax on motorways, many Member States, may well decide to introduce tolls on all roads.

Brussels set to veto Maut-tax refund - 25 January 2006

Berlin seems poised to concede in its dispute with Brussels over plans for a €0.026/km (US$0.032) Maut-related fuel-tax refund, worth € 600m (US$ 728.36m) annually to hauliers refuelling in Germany. Citing signals that the Commission is likely to reject the scheme again this Wednesday, transport minister Wolfgang Tiefensee questioned the value of any appeal to the European Court of Justice, as originally proposed. That could mean a two-year wait 'at best', also delaying the political process aimed at establishing alternative compensatory measures, said Tiefensee today, in a clear attempt to influence industry opinion.

He called on Germany's road transport organisations to consider alternative schemes offered by Berlin, citing 'rapidly deployable instruments' such as truck-tax relief of about €125m (US$151.74m) for the German road-transport industry, some €100m (US$121.39m) in subsidies for investment in the most environmentally-friendly new trucks, or favouring the cleanest trucks with a Maut charge differentiation - which will be allowed in the imminent EU-wide Eurovignette guidelines. Tiefensee has called on the chairmen of the country's two leading road-transport associations to defend his new approach. (CI-Online 23rd January 2006)

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