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Lowering the entry price of a low-emission vehicle

NEWS, TAX ADVICE / 13. 9. 2022
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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.

 

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