Reduction of the entry price of a low-emission vehicle when using the car for business and private purposes
The Income Tax Amendment Act reduces from 1% to 0.5% of the entry price of the vehicle for each calendar month the so-called add-on when using the vehicle for business and private purposes for low-emission vehicles. A low-emission vehicle is defined as a road vehicle of category M1, M2 or N1 which does not exceed the CO2 emission limit of 50g/km and 80% of the emission limits for air pollutants in real operation pursuant to Regulation (EC) No 715/2007 of the European Parliament and of the Council, e.g. an electric vehicle or a vehicle combining an internal combustion engine and an electric motor.
