2019 brings new measures. The most important ones for motorists relate to the additional tax liability, motor vehicle tax, BPM (private car purchase tax), and company bicycles. All measures are explained below.

Addition

De addition The standard rate of 22 percent of the list price will remain in effect in 2019. Zero-emission cars (electric or hydrogen) will receive a discount on this, bringing the additional tax liability to 4 percent. This discount applies to electric cars with a first registration date from 2019 onwards, up to a list price of €50.000. Above that, the additional tax liability of 22 percent applies. This does not apply to hydrogen cars.

Motor vehicle tax (MRB)

For diesel cars 12 years and older without a factory-installed particulate filter, the MRB (motor vehicle tax) will increase by 15 percent as of 2019. For an average diesel passenger car (weight class 1350-1450 kg), this amounts to an increase of approximately €225 per year.

From 2019 onwards, it will again be possible to check compliance with the MRB using the ANPR camerasThis was temporarily halted due to privacy concerns. The tax plan now establishes a legal basis for checks with ANPR cameras. A separate bill aims to introduce this for checks of the trip registration to prevent the addition for private use.

Electric and hydrogen cars will retain the MRB zero rate in 2019. Plug-in hybrids with CO2 emissions up to 50 grams per kilometer will continue to be subject to the half rate.

BPM

After the introduction of the new WLTP test method, the BPM (private car tax) for passenger cars will be based almost entirely on CO2 emissions. The applicable BPM table has not yet been included in the Budget Day documents.

Zero-emission cars have a BPM exemption, just like in 2018.

The taxi tax exemption for BPM will eventually be phased out. 2019 will be the last year in which the exemption can be used for new cars. A transitional arrangement will follow for existing cars. The exemption will continue to apply to taxis and public transport.

Company bike

Starting in 2020, a favorable scheme for company bicycles will be introduced. Company bicycles will have a tax benefit of 7% of the list price.