Frequently asked questions
The new tax measures only relate to new orders.
The order date. The new tax measures relate to cars purchased from a given date.
Tax deductions will be phased out for cars purchased or ordered from 1 July 2023, and will disappear completely for cars purchased or ordered from 1 January 2026. Nothing will change for the petrol car in the example above. The current tax deduction rules will continue to be followed. In this example, there are no changes in terms of CO2 contributions either.
As the car is purchased after 1 July 2023, the tax deduction percentage will decrease gradually year after year from 2025. In 2023 and 2024, the tax deduction percentage will be the same as today. In 2025, it will fall to 75% and in 2026 it will be 50%. The CO2 contribution will be multiplied by a certain factor from 2023.
Tax deduction: For plug-in hybrid cars ordered from 1 January 2023, the deductible costs for petrol or diesel will be limited to 50%. Plug-in hybrid cars ordered from 1 July 2023 will also fall under the phase-out scenario for non-zero-emission cars with the tax deduction percentage gradually falling from 100% to 0% in 2028. CO2 contribution: The CO2 contribution for non-zero-emission cars will increase gradually. It will be multiplied by a factor of 2.25 in 2023 and 2024, by 2.75 in 2025, by 4 in 2026 and by 5.5 in 2027.
The assessment of whether a plug-in hybrid is regarded as "genuine" or "fake" and the resulting taxes remains unchanged.
All plug-in hybrids purchased from 1 January 2018 have to meet two criteria to be considered a "genuine" plug-in hybrid:
A "fake" plug-in hybrid has tax deduction consequences. The formula is the same, but the CO2 emissions stated on the car's certificate of conformity must be replaced by the CO2 emissions of the equivalent internal combustion engine car. A list of equivalent cars is published on the website of the Federal Public Service for Finance. If no equivalent car exists, the CO2 emissions must be multiplied by a factor of 2.5. This arrangement applies to the tax deduction rate and to the benefit in kind.
The ministerial agreement no longer refers to an effective date for the WLTP values. The choice between NEDC 2.0 and WLTP will therefore continue to be offered, provided that both values are stated on the certificate of conformity (COC). As the conversion to NEDC 2.0 has not been mandatory since 1 January 2021, we expect car manufacturers to communicate both values less often.
The formula for calculating the benefit in kind (BIK) will not be affected. However, the benefit in kind may be higher due to the higher WLTP value.
The charging stations must at least be accessible to employees, visitors and other users (such as residents) during or after office hours.
Yes, a private individual who has a charging station installed between September 2021 and September 2024 can benefit from one-off tax relief. A number of conditions are attached to this: the charging station must be installed by an accredited company, it must be possible to read and manage the charging station with smart software, and the private individual must be able to present a 100% green electricity contract. The maximum amount that can be deducted is €1,500.
These costs are not included in the incentive for higher tax deduction. If the charging station is included in the car's lease contract, these costs will be subject to the usual tax deduction rules for electric cars and will be 100% tax-deductible.
Yes, the bill was passed on 10 November 2021.