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Fleet Handbook Austria

at-products
Products
  • Full Operational Lease
  • Operating Lease
  • Finance Lease
  • Fleet Management
  • Sale and Leaseback
  • Long and Short Term Rental
  • AlphaElectric
  • AlphaGuide
  • AlphaCity
  • AlphaRent
Services

Service, maintenance and repairs, tyre management, insurance, accident management, roadside assistance, replacement vehicles, pre-contract vehicles, road tax, vehicle-related fees, fuel cards, fleet consultancy, reporting, registration, 24/7 hotline.

Term and mileage for Operating Lease

–  Minimum: 24 months / no minimum mileage
–  Maximum: 60 months / 200.000 km

at-registration
Title

Alphabet is the legal owner of the car and keeps the registration certificates; the vehicle is registered to the lessee who is given the right to use the car. To register the vehicle in Austria, the company must be registered in Austria.
The current registration fee is €215,00.

Transfer of title

Alphabet does not finance any imported vehicles.

Required documentation

To register a vehicle, the following is required:

  • Company trade licence
  • Ownership verification
  • Declaration of consent by lessor
  • Insurance card/confirmation
Time frame

Under normal circumstances, vehicle registration should take no longer than two days (assuming all required documentation is available).

at-taxation
VAT rate

The current VAT rate is 20%.

Other vehicle-related taxes and fees

–  NoVA (car licence duty)
The NoVA (Normverbrauchsabgabe) is a one-off tax. It is a percentage of the net list price of the vehicle. The NoVA percentage is based on the vehicle's CO2  emissions. It currently ranges between 0% and a maximum of 32%.

New Formula since 2020:
From the CO2 emssion value according to WLTP (in g/km) 115 grams are subtracted and the value is divided by five. Percentages are rounded up or down to full numbers. If the CO2 emissions are over 275 g/km, the amount per gram increases above the maximum limit by 40 euros.

(CO2 emissions in grams per kilometer /(g/km)  115)/: 5 = tax rate in %  

A one-off deduction of 350 euro will be made from this amount. The highest tax rate is 32 percent.

NoVA is generally payable on all extras that are included in the vehicle. However, exceptions are made when options are added after the vehicle has been delieverd (specific conditions apply).
The NoVA tax is included in the total purchase price of the vehicle and is paid by the dealer to the tax office. The NoVA is not part of the assessment basis for VAT.

– Motorway tax (Autobahnvignette)
The vignette is payable for the use of the public motorways. This permit may be purchased for ten days, two months or one year.

– Motor vehicle tax (Motorbezogene Versicherungssteuer)
Vehicle tax is payable with the mandatory purchase of third-party liability insurance. New calculation method for new car registrations: From October 2020 the calculation method of the motor-related insurance tax (MBV) will change for newly registered vehicles.

  • In Future, not only the power of the internal combusion engine (in kW) but also the CO2 emissions (g/km) will be used for the calculation for cars.
  • The same applies to motorcycles, the CO2 emissions, along with the cubic capacity, will also be included in the calculation of the tax.
  • Electric cars are still exempt from the tax.

Important: Nothing changes for all vehicles that were first registered before October 1st, 2020!
This also applies to vehicles that were first registered abroad and are registered in Austria after October 1st, 2020.

From 01.01.2021 the legislator has the possibility to increase the tax annually for cars that are only registered for the first time.

Tax refund and accounting

The lessee cannot reclaim VAT on either the financial or the service element of the lease rental. Exceptions are some minivans (e.g. VW Sharan, Ford Galaxy), trucks, LCVs.
For operational lease contracts, the lessee can account for the lease rental on a monthly basis as an operating expense.
For contracts where the lessee takes the residual value risk (i.e. financial lease), only the depreciation can be accounted for on a monthly basis as a lease expense, and the remainder of the rental must be taxed at the end of the year (‘Aktivposten’).

at-company-car

Current company car tax regulations are based on the decree of the Austrian Ministry of Finance of 27 November 1998 (z07 0104/3- IV/7/98, regulation for BIK).

The employee is liable for tax as follows as of 01 April 2020:

a)  CO2 emissions < 141 g/km

  • Use of the vehicle for private purposes (up to 500 km per month): 0,75% of the gross purchase price (including extras), €360,00 maximum per month.
  • Use of the vehicle for private purposes (over 500 km per month): 1,5% of the gross purchase price (including extras), €720,00 maximum per month.
        

b)  CO2 emissions >= 141 g/km

  • Use of the vehicle for private purposes (up to 500 km per month): 1% of the gross purchase price (including extras), €480,00 maximum per month.
  • Use of the vehicle for private purposes (over 500 km per month): 2% of the gross purchase price (including extras), €960,00 maximum per month.

This amount is added to the employee’s monthly gross salary and taxed at his/her personal tax rate. The employer is responsible for deducting the monthly amount from the employee’s salary. Every year the CO2 emission limit is reduced by another 3 g/km.

Annual Reduction of the CO2 limit:

 

Year of acquisition

CO2 limit

  WLTP

from 2020 from 01.04.

141 g/km

2021

138 g/km

2022

135 g/km

2023

132 g/km

at-contact

Alphabet Austria Fuhrparkmanagement GmbH
A BMW Group Company
Siegfried-Marcus-Straße 24
5020 Salzburg
Austria

Phone: +43 662 83794800
Fax: +42 662 83794699
Email: office@alphabet.at
Internet: www.alphabet.at

Latest update: July 2020