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

PwC

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