Vital to notice is that this regime will even be relevant for automobiles ordered between July 1, 2023, and December 31, 2025 with CO2 emissions increased than 50g/km. For these automobiles the utmost deductibility is not going to be lowered in 2026 (i.e. previous (present) regime), as it’s going to stay 75%.
3.2. New C02 emissions calculation normal
The European Union has carried out stricter rules often known as Euro 6e-bis, prompted by findings that the common CO2 emissions of PHEVs in real-world circumstances are increased than theoretical estimates. Efficient January 1, 2025, the Euro 6e-bis normal particularly targets PHEVs, requiring new fashions to bear extra rigorous testing strategies. Consequently, this may result in a extra correct illustration of CO2 emissions for PHEVs, leading to increased decided emission ranges (in response to most estimates, it entails a multiplication by 2,5 or much more for some fashions).
Efficient from the purpose at which PHEVs have their emissions calculated primarily based on this or a subsequent normal, the anti-abuse regulation regarding so-called “faux hybrids” will bear changes. Particularly, the edge for hybrid autos, whose emissions are assessed in response to the Euro 6e-bis normal (or a later normal), shall be raised to 75 g/km. Conversely, the edge for a “faux hybrid”, for which CO2 emissions usually are not calculated in accordance with the brand new European requirements, will stay unchanged at 50 g/km.
It is very important be aware that almost all of hybrids out there within the Belgian automotive market could have their CO2 emissions evaluated in response to this new normal beginning in 2026. As of January 1, 2026, all newly offered PHEVs shall be topic to the brand new rules. Moreover, autos whose fashions have been accredited previous to January 1, 2025, however are offered as new from 2026 onward, will even be required to bear the brand new testing protocols.
For autos categorized as ‘faux hybrids,’ the CO2 emissions of the corresponding non-hybrid automobile shall be taken under consideration within the software of the calculation formulation. If no corresponding automobile exists that operates solely on the identical gasoline (diesel, gasoline, LPG, or pure gasoline) because the ‘faux hybrid,’ the emissions worth of the ‘faux hybrid’ shall be multiplied by 2,5.
In conclusion, newly ordered automobiles in 2025 for already present automotive fashions earlier than January 1, 2025, will comply with the previous regime for the calculation of the CO2 emissions throughout earnings yr 2025. Nevertheless, as of earnings yr 2026, the Euro 6e-bis normal shall be relevant to this automobile, resulting in a change within the CO2 emissions for use for the calculation of the deductibility share. Alternatively, newly ordered automobiles in 2025 for utterly new automotive fashions, will instantly throughout 2025 must comply with the Euro 6e-bis normal rules to find out the proper CO2 emissions.
3.3. Charging value/gasoline value – new regime for PHEVs
Furthermore, the prices of gasoline or diesel (fossil gasoline) for PHEVs will stay deductible at a hard and fast charge of fifty% till the tip of monetary yr 2027 no matter the order date of the automobiles, after which they are going to now not be deductible beginning January 1, 2028, whatever the buy, rental, or leasing date of the hybrid automobile.
