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
Franco-German car deal a ‘historic mistake’ that weakens climate ambition and Europe’s car industry
Deal to loosen the EU’s car CO₂ standards and IAA requirements a ‘historic mistake’ that puts Europe’s position in the global EV and battery race in j...
Misleading plug-in hybrid emissions figures risk cheating consumers, T&E warns
T&E urges governments to uphold the next correction of the PHEV CO2 accounting rules to drive PHEV improvements and avoid cheating consumers. Powering...
