The term user financing describes a sustainable financing concept for transport infrastructure. In contrast to tax financing, the road user pays directly to use the infrastructure. An efficient infrastructure is provided in return for the price paid. The principle of services rendered and services received - the so-called principle of equivalence - is indispensable for the system of user financing. The provision of services and their use therefore form a funding cycle that reflects the actual road costs and where the supply is based on the demand.
User financing stands for the modernisation of the procurement and management system of transport infrastructure. This includes for example the procurement process, the accounting and financing of transport infrastructure. With the introduction of the HGV toll scheme and the foundation of VIFG, the first steps have been taken towards user financing.
VIFG ensures that the toll revenue collected under the Bundesfernstraßenmautgesetz (Federal Road Toll Act) and other road cost revenue is used in its entirety for transport infrastructure. Additionally, it creates transparency with regards to the use of collected user fees and thus illustrates the cycle of collecting and appropriating fees.