RIF - Rail Infrastructure Fund

Since 2016, operations and maintenance, the renewal and modernisation of existing rail infrastructure, and further expansion, have been financed exclusively via the Rail Infrastructure Fund (RIF).

The RIF has the following funds available on a permanent basis:

  • up to two thirds of the net revenues from the distance-related heavy goods vehicle charge (HGVC);
  • 1 per mille of value added tax;
  • 2% of the revenue from the Federal tax paid by individuals;
  • CHF 2.3 billion from the ordinary Federal budget, adjusted for development of GDP and inflation, and
  • cantonal contributions of CHF 500 million.

In addition, the RIF has the following time-limited sources of funds:

  • an additional 1 per mille of value added tax (from 2018 until 2030 at the latest);
  • 9% of the net revenues from the mineral oil tax (with certain conditions).

Under the RIF Act, withdrawals from the RIF must primarily be to safeguard what is required to operate and maintain the rail infrastructure. The Federal Assembly approves a payment schedule for this every four years. Coordinated four-year performance agreements set down the targets and the funds granted by the Confederation to the 39 railway undertakings.

The expansion steps for rail infrastructure are also decided by the Federal Assembly. Parliament approves the necessary funding commitments for this. The Federal Council submits a report to the Federal Assembly every four years on the status of the expansion.