FAQ

The scheme applied depends on the CO2 emissions and the type of engine (hybrid/petrol or hybrid/diesel).

General tax regulations apply. My employer takes into account the new grid of benefits in kind when establishing my monthly payslip.

No residency restrictions apply.

Indeed: if a bicycle or a Pedelec25 is made available to an employee by an employer as a work bicycle, no benefit in kind needs to be declared by the employee.

According to the Grand Ducal Regulation of 22 December 2006[*], as amended, vehicles in categories M1, M2 and M3 driven exclusively by an electric motor or by a motor powered by a fuel cell are subject to an annual tax of 30 euros. Hybrid vehicles operating with an internal combustion engine associated with an electric motor or a fuel cell are taxed according to the fuel system (petrol or diesel).

For more information:
https://www.acl.lu/en-us/tests-conseils/conseils/voitures/calcul-de-votre-taxe-auto
https://douanes.public.lu/fr/vehicules/taxe-vehicules-automoteurs.html

*implementing the Law of 22 December 2006 promoting job retention and defining special measures in the field of social security and environmental policy.