Analysing benefit-in-kind taxation for Germany’s super polluters

August 24, 2022

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