TAX BENEFITSINCENTIVESAcquisitionOwnershipCompany carsPurchaseInfrastructure AUSTRIAVAT deduction and exemption from tax for zero-emission cars used for business purposes (eg BEVs and FCEVs).Vehicle gross purchase value (including 20% VAT and pollution tax):• ≤ €40,000: full VAT deduction• €40,000-80,000: VAT deduction for the first €40,000• > €80,000: no VAT deductionExemption from ownership tax for all zero-emission cars.Exemption from pollution tax for all zero-emission cars.Exemption from ownership tax for all zero-emission cars.A tax investment incentive for the purchase of a zero-emission car amounting to 10% and a special depreciation applies. Exemption from pollution tax for all zero-emission cars.For employees, the private use of a zero-emission company car, and the electricity to charge it, are exempted from taxation as benefit in kind.Bonus until the end of 2023 for the purchase (private use) of new cars with a fully electric range of ≥ 60km and gross list price of ≤ €60,000:• €3,000 for BEVs and FCEVs • €1,250 for PHEVs and EREVsAdditional incentives are granted by provinces and communities. For more details: www.umweltfoerderung.atBonus until the end of 2023 for the purchase (private use) of the following loading infrastructure:• €600 for an intelligent loading cable • €600 for a wallbox (in a single/double house)• €900 for a wallbox (in a housing complex as single equipment)• €1,800 for a wallbox (in a housing complex as integrated equipment with load management)Additional incentives are granted by provinces and communities. For more details: www.umweltfoerderung.at BELGIUM• Brussels and Wallonia: minimum tax rate (€61.50) for BEVs and FCEVs (M1).• Flanders: BEVs and FCEVs (M1) ...
