The Euro Standard has been in force in Europe since the 1990s. This standard establishes the environmental benchmarks that new vehicles must meet, aiming to make European mobility more sustainable. The more recent the vehicle, the stricter the standard, which is reflected in the increasing number after the Euro Standard. Cities with low-emission zones (LEZs) use this standard to determine which vehicles are permitted within the city limits.
From 1 January 2025, the Euro 6e-bis standard came into force. It focuses specifically on plug-in hybrid vehicles (PHEVs). From now on, new PHEV vehicles will undergo more stringent testing methods, resulting in more accurate CO₂ emission figures.
Conclusion: Plug-in hybrid vehicles are becoming less fiscally attractive.
The standard was implemented in two stages in 2025
Plug-In Hybrids are becoming less fiscally attractive due to the stricter Euro Standard
When the Euro 6e-bis Standard is in force, PHEV models with emissions higher than 50g/km will - at the federal level - be assessed as a “Fake” PHEV. In this case, the maximum CO2 emissions must be used for the tax calculation. Specifically, it will be comparable to the non-electric version of the vehicle, or otherwise a factor of 2.5. As a result, besides an increase in the Benefit In Kind and CO2 contribution, you can expect a decrease in tax deductibility.
There is also an impact on road tax in Flanders. It is determined according to CO2 emissions. If your vehicle is registered in a different region, this has no impact on your road tax. If you would like to know how this works at Alphabet, please contact us.
Finally, the current regulations of tax deductibility remain in force.
- Fuel and PHEV vehicles ordered between 1 July 2023 and 31 December 2025 will still be deductible up to 75% in 2025. This tax deductibility decreases by 25% every year until these vehicles are no longer deductible in 2028.
- Fuel vehicles and PHEV vehicles ordered after 1 January 2026 are no longer tax deductible.
Do you want to order a plug-in hybrid vehicle in the near future? Follow these steps
*PHEV vehicles in class M1 (passenger cars), N1 (delivery vans) and N2 (trucks).
**An approval that takes place when a new vehicle model enters the market, a vehicle is imported from abroad, or when the vehicle is rebuilt.