[tommiegannert]

My canton in Switzerland uses this formula:

tax = k * P*0.9 / m*0.05

P: power in kW

m: weight in kg

k: currently 7.125

Minimizing tax means a small engine and a heavy car. (Though the tax difference between 1000 kg and 3000 kg is only 6%.) They also don't do subsidies for EVs, with the rationale that EVs affect road maintenance as much as other cars. Given that, the formula is backwards in terms of weight.

https://guide.autoscout24.ch/de/auto-unterhalt/verkehrsabgab...

[barrkel]

It's penalizing high power to weight ratio, i.e. sports vehicles.