Analysing benefit-in-kind taxation for Germany’s super polluters
Methodology note on T&E's analysis exploring the benefit-in-kind taxation for super-polluting salary cars in Germany.
The purpose of this research was to explore the benefit-in-kind taxation for salary cars in Germany through an analysis of high-emission vehicles – the so-called ‘super polluters’. Using vehicle characteristics of the most common super polluters, the annual tax paid through benefit-in-kind was calculated using both the current tax rate and a higher tax rate that would end the favourable tax treatment. The difference between these two totals is considered as the favourable tax treatment.
Download the note for the full methodology.
Related Articles
View All
Electric resilience: How Ukraine became a rising star in EV mobility
This briefing analyses the uptake of BEVs, charging infrastructure roll-out, and compliance with AFIR targets in Ukraine.
The EU must reset the narrative on vehicle electrification, says broad coalition of industry groups and civil society
In a letter to EU leaders, the group says that rather than lowering ambition, Europe must focus on accelerating electrification.
150 new power plants: the cost of balancing the grid if the EU slashes EV targets
Scaling back the EU’s electric car targets makes the transition to renewables far more expensive to achieve.