A subsidy of 40.000 kr has been introduced from 1 January 2012 for the purchase of new Super Green cars. These are vehicles with CO2 emissions of a maximum of 50g/km.
For private persons purchasing a Super Green car, the subsidy is 40.000 kr.
For companies purchasing a Super Green car, the subsidy is calculated as 35% of the price difference between the Super Green car and a corresponding petrol/diesel car, with a maximum of 40.000 kr.
Reduction of taxable value of the company car for the purposes of calculating the benefit in kind under personal income tax
The first step is that the taxable value of the company car is reduced to the taxable value of the corresponding or comparable petrol or diesel car.
The second step is that the taxable value of company car is reduced by 40% compared with the corresponding or comparable petrol or diesel car. The maximum reduction of the taxable value is 16.000 kr per year.
Exemption from annual circulation tax
Exempt from the annual circulation tax for a period of five years from the first registration.