On Friday evening, the coalition introduced a legislative package to the National Council to green the tax system, which is now being discussed in the responsible parliamentary committee. The most important thrust is an increase in the standard consumption tax for high-emission cars.
The limit value for the CO2 penalty will be reduced significantly in several steps from the middle of next year to 2024. The penalty amount will be increased from 50 to 80 euros during this period. The CO2 deduction amount and the maximum tax rate are also being tightened.
Admittedly, these tightenings could still motivate some to buy a “pick up” for the time being. Because if there is an irrevocable written sales contract that was concluded before June 1, 2021, the old regulations can still be applied during a transition period.
Exceptions
Exempt from the NoVA of the environmentally friendly vehicles are now explicitly not only electric vehicles, but also, for example, hydrogen-powered vehicles. In principle, the exception will in future apply to all vehicles with a CO2 emission value of 0 g / km.
Other exceptions will be deleted, namely motor vehicles for the transport of goods up to and including 3,500 kilograms maximum gross vehicle weight. According to the explanations of the law, this means class N1 vehicles. These are, for example, box vans, flatbed trucks (“pick up”) and small vans. Classic cars, however, remain exempt.
Guarantee for commuter allowances, subsidies for public transport
There are also changes to the commuter allowance. It is made clear that when you travel with company bicycles or electric bicycles, the flat rate is not lost even if they are used privately. Weekly, monthly or annual tickets for a means of mass transport are tax-privileged. This does not apply if these are seen (by the employer) as part of the wages.
There are also changes to the railway. Specifically, “green” traction current generated by railway companies from renewable energy sources is to be completely relieved of the electricity tax. Partial relief is provided for other traction current.
