L91B: Registration of cars on the 2nd of the month
In connection with the introduction of the new legislation (L91) on company car taxation, where the tax base on passenger cars must be recalculated and possibly adjusted to market value no later than 4 months after registration (or after the 1st registration date), we have introduced that cars as far as possible are registered on the 2nd of a month or soon thereafter.
The legal recalculation is done the day before the car registration on the fourth month after.
By registration on the 2nd of a month at the earliest, the driver is guaranteed the longest possible period of the original taxation, before recalculation may cause the tax to increase in the future. This is for the benefit of the driver, but of course it also means that the car cannot be delivered on the 1st of the month, but only from the 2nd at the earliest.
The tax base cannot be reduced by recalculation, only increase or continue unchanged.
According to the tax legislation, the user of a company car must be taxed based on the most expensive car available for the month. That is, the month in which recalculation is made and the tax base may increase, the user is liable to pay tax of the higher value throughout the month - regardless of the date of recalculation.
The taxation of the different periods is seen in FleetReporting or My Fleet as periods 1, 2 and 3.