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