Article 87a of the Federal Constitution regulates the financing of railway infrastructure in Switzerland. The provision obliges the Confederation and the cantons to ensure adequate financing. The most important instrument for this is the Railway Infrastructure Fund (RIF).
The RIF is a special fund that may be used exclusively for railway infrastructure. This includes tracks, railway stations, safety installations and power supply. The money flows both into the maintenance of existing facilities and into new construction projects.
Financing is provided through various sources: at most two thirds of the revenue from the heavy vehicle fee (HVF), funds from the mineral oil tax, 2.0 per mille of value added tax and contributions from the cantons totalling 500 million francs annually. In addition, the Confederation pays in general federal funds.
The cantons must divide their 500 million francs according to a statutory allocation key. This takes into account the length of railway lines in each canton and the transport services provided on them. Cantons with heavy rail traffic pay correspondingly more.
Private parties or municipalities may additionally finance their own projects if the RIF does not take them over. This is the case, for example, with connecting tracks for companies.
Example: The expansion of Bern railway station for 1.9 billion francs is financed mainly from the RIF. The Canton of Bern participates with its annual mandatory contribution of around 60 million francs. Additional local improvements could be co-financed voluntarily by the city and canton.
N. 1 Art. 87a BV was adopted on 9 February 2014 as part of the vote on the financing and expansion of railway infrastructure (FABI) with 62% yes votes. The provision replaced the temporary transitional provision Art. 196 No. 3 BV (FinöV Fund) and created a permanent constitutional basis for railway infrastructure financing (BBl 2012 1577, 1582 ff.).
N. 2 The prehistory reaches back to the popular votes on NEAT (1992) and FinöV (1998). The FinöV Fund was conceived as a temporary special fund for four major projects: NEAT, Rail 2000, high-speed rail connections and noise protection. The unlimited Railway Infrastructure Fund (RIF) was intended to create a comprehensive financing instrument that would ensure both maintenance and operation as well as needs-based expansion of railway infrastructure (BBl 2012 1577, 1586).
N. 3 Art. 87a BV is systematically classified in Title 3 (Confederation, Cantons and Communes), Chapter 3 (Financial Order) and forms, together with Art. 81a BV (public transport), Art. 85 BV (heavy vehicle charge), Art. 86 BV (fuel tax) and Art. 87 BV (railways), the constitutional foundation of Swiss transport financing. The provision concretises the general federal competence for railways under Art. 87 BV through specific financing rules.
N. 4 In the context of transport law, Art. 87a BV serves a key function: While Art. 87 BV regulates legislative competence and Art. 81a BV establishes the mandate to promote public transport, Art. 87a BV creates the concrete financing instrument. The provision is closely connected with modal shift policy (Art. 84 BV) and sustainable development (Art. 73 BV).
N. 5 Paragraph 1 establishes as a principle that the Confederation and cantons shall ensure adequate financing of railway infrastructure. According to the Federal Council Message, the term «railway infrastructure» encompasses all facilities necessary for railway traffic: tracks, stations, safety systems, power supply and telematics (BBl 2012 1577, 1642).
N. 6 «Adequate financing» is an indeterminate legal concept that must be concretised by the legislature. Kern emphasises that this means both preservation of substance and needs-based expansion (Kern, BSK BV, Art. 87a N. 3). The joint responsibility of Confederation and cantons reflects the federalist structure of the Swiss railway system.
b) Railway Infrastructure Fund (para. 2)
N. 7 The Railway Infrastructure Fund (RIF) is designed as a special fund with its own account. Unlike the temporary FinöV Fund, it is an unlimited financing instrument. The earmarking covers both operation and preservation of substance (let. a) as well as expansion (let. b) of railway infrastructure.
N. 8 The deposits into the RIF are exhaustively enumerated in paragraph 2:
At most two-thirds of the HVC revenue (let. a)
Funds from fuel tax (let. b)
2.0 per mille of value added tax (let. c)
Cantonal contribution of 500 million francs (let. d)
General federal funds (let. e)
Other legally provided funds (let. f)
N. 9 The formulation «at most two-thirds» for the HVC (let. a) gives the legislature leeway. At least one-third of HVC revenues must be used for other purposes, notably for uncovered costs of road transport in the cantons (Art. 85 para. 2 BV).
N. 10 The value added tax share of 2.0 per mille established in let. c is to be understood as an absolute amount. In case of a change to the value added tax rate, the absolute amount remains the same (Kern, BSK BV, Art. 87a N. 10).
c) Cantonal Participation (para. 3)
N. 11 The annual cantonal participation of 500 million francs is distributed among the individual cantons according to a key to be established by law. The Railway Act provides in Art. 57 para. 4 for distribution according to the length of railway lines located in the cantons and the transport services provided thereon.
N. 12 The cantonal contributions must be qualified as committed expenditure since they are constitutionally owed. This restricts the fiscal autonomy of the cantons, which was controversially discussed in parliamentary deliberations (AB 2013 S 334 ff.).
d) Third-Party Financing (para. 4)
N. 13 Paragraph 4 enables subsidiary financing by third parties for projects that the RIF does not or only partially finance. «Third parties» may include private entities, communes, but also cantons insofar as they go beyond their mandatory contributions (Kern, BSK BV, Art. 87a N. 23).
N. 14 The provision is conceived as an opening clause that enables flexible financing solutions. Typical applications include connecting tracks for industrial companies or local expansion projects with primarily regional benefits.
N. 15 Art. 87a BV establishes a constitutional financing obligation for Confederation and cantons. This obligation is programmatic in nature and requires legislative concretisation. The Railway Infrastructure Fund is constitutionally anchored and can only be abolished through constitutional amendment.
N. 16 The earmarking of RIF funds is strict: use for purposes other than railway infrastructure would be unconstitutional. This also applies to any fund surpluses, which must remain in the fund.
N. 17 For the cantons, an annual payment obligation totalling 500 million francs arises. These contributions are not voluntary services but constitutional obligations.
N. 18Exclusivity of the RIF: It is disputed whether the RIF represents the exclusive financing instrument for railway infrastructure. Kern takes the position that comprehensive and exclusive financing through the RIF should generally be assumed (Kern, BSK BV, Art. 87a N. 20). In contrast, Waldmeier advocates for a narrower interpretation that permits additional financing outside the RIF (SG Komm. BV-Waldmeier, Art. 87a N. 24).
N. 19Waiver of Interest: The legally provided waiver of interest on RIF funds is considered constitutionally problematic by Kern, as it contradicts the principle of economic use of resources (Kern, BSK BV, Art. 87a N. 12). However, this position is disputed, especially since the Constitution itself provides no obligation to pay interest.
N. 20Competitive Neutrality: It is discussed whether the massive subsidisation of railway infrastructure distorts competition between modes of transport. Kern sees no violation of economic freedom in this, but rather expression of a shaping transport policy (Kern, BSK BV, Art. 87a N. 19). This view corresponds to prevailing doctrine, which considers transport policy steering measures permissible.
N. 21 When planning railway infrastructure projects, it must be clarified early whether financing from the RIF is possible. Inclusion in the Confederation's expansion programmes takes place in multi-year political processes that require long lead times.
N. 22 Cantons and communes that desire expansions beyond RIF financing can rely on Art. 87a para. 4 BV. However, such additional financing requires careful coordination with federal planning.
N. 23 The strict earmarking of RIF funds means that even in case of project changes or delays, no reallocation of funds to other areas is possible. This increases pressure for careful project planning and implementation.
N. 24 According to Kern, the Railway Infrastructure Fund has proven itself as an innovative financing instrument appropriate to the long planning cycles of railway infrastructure (Kern, BSK BV, Art. 87a N. 24). The constitutional anchoring ensures the necessary planning security for major projects.
BGE 146 II 384 E. 4 (25.6.2020)
Basis of jurisdiction for railway legislation; network use and path allocation
This decision specifies the constitutional basis for network use and path allocation in railway traffic following the 2017 reform.
«According to Art. 87 BV, legislation on railway traffic is a matter for the Confederation. Based on this competence, the Railway Act regulates the construction and operation of railways.»
BGE 136 II 337 E. 2.1 (19.4.2010)
Constitutional basis of the performance-related heavy vehicle fee; financing of major railway projects
Fundamental decision on the constitutional anchoring of the HVF as a financing instrument for railway infrastructure.
«With Art. 36 quater of the old Federal Constitution (old FedCst), adopted in the referendum of 20 February 1994, the constitutional authority created the competence to levy a performance- or consumption-based fee (HVF) on heavy traffic.»
BVGE 2018 III/3 (24.9.2018)
HVF use for major railway projects; financing purpose under Art. 87a para. 2 let. a BV
Specification of the earmarking of HVF proceeds for financing major railway projects according to the constitutional mandate.
«The proceeds of the HVF also serve the realisation of specific major railway projects (financing objective according to Art. 87a para. 2 let. a BV).»
A-2088/2021 (27.5.2024)
Plan approval for railway infrastructure; Rupperswil-Mägenwil project
Current decision on plan approval for railway infrastructure projects within the framework of the 2025 expansion step.
«The project «Rupperswil-Mägenwil: Performance Enhancement» is based on the Federal Decree of 21 June 2013 on the 2025 expansion step of railway infrastructure.»
A-3916/2015 (22.12.2015)
Concession and network access; freight traffic access
Decision on the access entitlement of private providers to railway infrastructure.
«Wengernalp station was closed for freight transport from 1 January 2015, justified in particular by operational expenditure.»
2C_423/2014 (30.7.2015)
HVF supplementary payment; unaccompanied combined transport
Clarification of HVF collection for special forms of transport in the context of railway promotion.
2C_641/2007 (25.4.2008)
HVF joint and several liability; trailer transports
Specification of HVF liability provisions for rail-road transports.
A-1844/2009 (17.12.2009)
Plan approval for railway infrastructure; route rehabilitation
Procedural issues in the approval of railway infrastructure projects.
A-3837/2018 (20.5.2019)
Railway infrastructure; disability-accessible design
Consideration of disability concerns in railway infrastructure projects.
BGE 92 I 150 (4.3.1966)
Compensation for public service obligations; railway companies
Landmark decision on financing public service obligations of railway companies before the current constitutional order.
«Entitlement of railway companies in general traffic to compensation for public service obligations and burdens external to the enterprise.»