WLTP transition: the impact on your next leasing
The Ministry of Mobility and Public Works (MMTP) has confirmed the introduction of the new WLTP ("Worldwide Harmonised Light Vehicle Test Procedure") standards, which replace the previous standards known as NEDC. What is the impact of these new standards on the road tax, the calculation of the benefit in kind and the state premiums</strong> for my next leasing vehicle?
Attention !The implementation of the WLTP values for the road tax calculation is delayed until Bill No. 7506 comes into force.
The new date, from which the road tax (first registration) will be calculated on the basis of the WLTP values, will be communicated to you as soon as possible.
However, it is advisable, especially for cars, which have a delivery period of several months, to consider the WLTP value at the time of purchase.
Benefit in kind
Date to remember: January 1, 2020
- Vehicles ordered in 2019 and registered in 2020 will continue to be taxed on NEDC values.
- Vehicles ordered and registered in 2020 will be taxed on the basis of NEDC values in 2020 and then on the basis of WLTP values from 2021, which implies a change on the salary slips from 2021 onwards for the same vehicle.
- Vehicles registered from 2021 onwards will be taxed on the basis of WLTP values.
Rates applied for the calculation of the benefit in kind
Deadlines for application for the calculation of the benefit in kind (BIK)
Traffic tax
Date to remember: March 1, 2020
- For vehicles registered until 29/02/2020, the circulation tax will be calculated on the basis of the NEDC values.
- For vehicles registered from 01/03/2020 onwards, the WLTP values will apply.
Implementation deadlines for the calculation of circulation tax
States premiums BEV, PHEV
Date to remember: June 1,2020
Premiums are maintained in 2020:
- 100% electric vehicles: 5.000€
- Plug-in hybrid vehicles (maximum 50 g/km): 2500€
For plug-in hybrid vehicles, the 50 g/km threshold remains based on NEDC standards until 31/05/2020 and then changes to WLTP standards from 01/06/2020.
Related articles
- Rue Nicolas Brosius, 7
- L-3372 Leudelange
- Luxembourg