Ownership tax benefits

Country / jurisdiction: Luxembourg · Year: 2017 · Status: In force · Level: National · Type: Voluntary

In order to encourage private citizens to choose electromobility and active mobility, thereby achieving a cleaner and sustainable mobility, a new tax allowance is now available for the purchase of a new, fully electric vehicle, a new bicycle, a new electrically assisted pedal bicycle (pedelec) or a rechargeable hybrid electric passenger vehicle.

Private citizens can apply for a tax allowance for sustainable forms of transport in the amount of:

EUR 5,000 for the purchase of a zero-emissions personal vehicle that is fully powered by electricity or a hydrogen fuel cell, and registered after 1 January 2017. The vehicle must seat no more than 9 people, including the driver;

EUR 2,500 for the purchase of a rechargeable hybrid electric passenger vehicle whose emissions do not exceed 50g CO2/km. The date of first registration of the vehicle must be after 31 December 2017;

EUR 300 for the purchase of an electrically assisted pedal bicycle with a DC power output of no more than 0.25 kW, with the power supply being progressively reduced as the vehicle gains speed, and cut off entirely when it reaches 25 km/h;

EUR 300 for the purchase of a bicycle.

Official source: https://guichet.public.lu/en/citoyens/impots-taxes/detention-vehicule/mobilite-durable/deduction-mobilite-durable.html