As part of the tax reform initiative, a series of sustainable mobility measures have been introduced by the Luxembourg government.
Since 1 January 2017:
• a sustainable mobility allowance for zero-emission passenger cars (bicycles, pedelec25 and cars);
• the reassessment of the flat-rate benefit for service cars based on their pollution effect in relation to their contribution to the greenhouse effect (CO2 emissions) and to air pollution (particulate emissions and NOx).
Since 1 January 2018:
• a sustainable mobility allowance for plug-in hybrid electric electric vehicles (PHEV - bicycles, pedelec25 and cars);
• a tax bonus for company cars, not subject to leasing, at zero emissions.
These measures, motivated by objectives related to both public health and the protection of the environment, are added to the efforts to promote public transport and soft mobility.
Two-thirds of the investments are made in favour of public transport infrastructures, compared to one third for road infrastructure.
To apply for a tax rebate, one should attach the invoice (paid) together with the registration certificate and certificate of conformity (COC) of the vehicle to your next tax return.
Conditions of eligibility:
- CO₂ emissions must be <= 50g CO₂ / km.
- Proof of payment showing the date, the name of the buyer, the mention "rechargeable electric hybrid vehicle".
- New category M1 vehicle (with eight seats in addition to the driver's seat).
- Vehicle registered from 1 January 2018.
- Vehicle used exclusively for private purposes.
- The buyer named on the invoice must be a major taxpayer.
- One tax deduction per person may be claimed every five years for a 100% electric vehicle or hybrid plug-in (≤ 50g CO₂ / km).
Terms:
- Can be combined with a deduction of €300 with the purchase of a bike or "pedelec25".
- The tax deduction cannot be combined with a €5,000 allowance for the purchase of a 100% electric car.
See www.clever-fueren.lu for details.
