Amendment of certain tax acts and some other acts (Other Fiscal Measures 2017)

In the Other Fiscal Measures Bill 2017, certain amendments to
car-related taxes are proposed; these are necessary due to the
Europe-wide introduction of a new harmonised test procedure to determine
the CO2 emissions of light vehicles: the Worldwide Harmonized Light
Vehicles Test Procedures (WLTP). This replaces the current harmonised
test procedure, the New European Driving Cycle (NEDC).

In order to calculate the tax to be paid for cars tested according
to the provisions in the WLTP, a converted NEDC value is required. This
conversion to NEDC is done according to the CO2MPAS correlation method
developed at European level.

The bill governs the introduction of the WLTP in the passenger car
and motorcycle tax and the motor vehicle tax, as well as the addition of
the private use of company cars in the income tax and the wage tax.