2015 Global Automotive Tax Guide - PwC

2015 Global
Automotive
Tax Guide
November 2015
A guide covering
everything you need
to know about car
taxation in 44
countries ¨C from
import and
registration to
finance, direct and
indirect taxation
Global Automotive Tax Guide
Published by PwC
November 2015
568 pages, numerous tables and figures
The material contained in this guide reflects the position between December 2014 and April 2015
(respectively September 2015 for Argentina, Brazil, Canada, China, India, Japan, Malta, Mexico,
Moldova, New Zealand, South Korea, South Africa, Thailand, Ukraine, USA). Whilst we have made
every attempt to ensure the information contained in this guide is accurate, neither PwC nor the
author can accept any responsibility for errors or omissions in the factual content. When specific
problems occur in practice, it will often be necessary to refer to the laws, regulations and legal
decisions of the country and to obtain appropriate professional advice.
All rights reserved. Reproductions, microfilming, storage and processing in electronic media are not
permitted without the publisher¡¯s approval.
PwC helps organisations and individuals create the value they¡¯re looking for. We¡¯re a network of firms
in 157 countries with more than 184,000 people who are committed to delivering quality in assurance,
tax and advisory services. Tell us what matters to you and find out more by visiting us at
.
This publication has been prepared for general guidance on matters of interest only, and does not
constitute professional advice. You should not act upon the information contained in this publication
without obtaining specific professional advice. No representation or warranty (express or implied) is
given as to the accuracy or completeness of the information contained in this publication, and, to the
extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for
any consequences of you or anyone else acting, or refraining to act, in reliance on the information
contained in this publication or for any decision based on it.
? 2015 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member
firms, each of which is a separate legal entity. Please see structure for further details.
This content is for general information purposes only, and should not be used as a substitute for
consultation with professional advisors
Tax matters!
We welcome you to the 2015 Global Automotive Tax Guide. This publication compiles tax aspects
relating to the use of a car in 44 of the world¡¯s most relevant car markets. It provides unique oversight
over aspects like custom duties upon importation, car registration duties, car taxation ¨C both from a
direct and indirect tax perspective as well as company car taxation rules in those markets. The level of
taxes and duties raised around the use of a car will eventually determine demand.
Therefore, the information provided in this guide by the Global Automotive Tax network of PwC is
indispensable for strategy departments of OEMs and suppliers, fleet operators, HR departments and
tax departments of multi-national companies with activities in these markets.
We hope that you find this guide useful and the information may serve as a tool in supporting your
organizations¡¯ tax strategy.
Alexander Unfried
Global Automotive Tax Leader
T: + 49 711 25034 3216,
alexander.unfried@de.
us
Table of contents
Argentina.................................................................................................................. 6
Austria .................................................................................................................... 21
Belgium ................................................................................................................... 29
Brazil ...................................................................................................................... 46
Bulgaria .................................................................................................................. 65
Canada ................................................................................................................... 75
People¡¯s Republic of China (PRC) .......................................................................... 96
Czech Republic...................................................................................................... 104
Denmark ................................................................................................................ 115
Estonia .................................................................................................................. 128
Finland.................................................................................................................. 136
France ................................................................................................................... 146
Germany ............................................................................................................... 159
Greece ................................................................................................................... 170
Hungary ............................................................................................................... 182
India...................................................................................................................... 197
Ireland ................................................................................................................. 209
Italy...................................................................................................................... 220
Japan ................................................................................................................... 230
Latvia ....................................................................................................................244
Lithuania .............................................................................................................. 256
Luxembourg .........................................................................................................266
Malta .................................................................................................................... 278
Mexico .................................................................................................................. 309
Moldova ................................................................................................................328
Netherlands ..........................................................................................................346
New Zealand ....................................................................................................... 360
Norway ................................................................................................................. 376
Poland ...................................................................................................................384
PwC
Portugal ................................................................................................................ 397
Romania ............................................................................................................... 412
Russia ................................................................................................................... 422
Slovakia ................................................................................................................ 437
Slovenia ................................................................................................................ 451
South Africa ..........................................................................................................466
South Korea .......................................................................................................... 473
Spain .....................................................................................................................483
Sweden.................................................................................................................. 495
Switzerland ..........................................................................................................503
Thailand ............................................................................................................... 513
Turkey................................................................................................................... 522
Ukraine ................................................................................................................. 533
United Kingdom ...................................................................................................548
United States of America ..................................................................................... 558
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