Tax incentive measures

The Environment Investment Deduction scheme is restricted to (semi-)electric cars and the deduction is granted to a maximum investment amount, which has as yet not been specified. The upper limit for exemption of the motorcycle and motor vehicle tax (BPM) has also become stricter on 1 January 2014. The BPM exemption for very fuel-efficient cars is set at 86 grams of CO2 per kilometre in 2014 for diesel-powered cars (89 grams/km in other cases). In 2015, BPM exemption will be restricted to cars with a CO2 emission of 0 grams/km.