Calculation of penalties light commercial and light articulated vehicles

The specified individual target is calculated on the basis of the average target level of 147 grams of CO2 per kilometre, taking account of the unladen weight. The concept for the calculation of penalties for light commercial vehicles is essentially the same as for cars, though the reference target and unladen weight coefficient are different. Precise figures for light commercial vehicles are available in Appendix 4A to Ordinance 641.711. The amounts of penalties for exceeding the specified individual target for reference year 2020 have not yet been finalised and will be announced in the course of 2019.

Calculation of penalties – large-scale importers

If the average CO2 emissions of a large-scale importer's newly registered light commercial vehicle fleet (at least six new registrations a year) exceed the individually specified target level, a penalty will apply. A calculation example for cars is available under "Calculation of penalties". An automated calculation tool is not yet available.

Calculation of penalties for small importers

For small importers (less than six new registrations a year), the calculation of excess emissions and the penalty for each light commercial vehicle or light articulated vehicle are calculated individually. Here the amount of the penalty depends not only on the CO2 emissions, but also on the unladen weight of the newly registered vehicle. It is therefore possible that a vehicle could be subject to a penalty even if its level of emissions is below 147 grams per kilometre. An automated calculation tool is not yet available.

Compensation of penalties for small importers

Small importers of light commercial vehicles have to pay any applicable CO2 penalty prior to the registration of the vehicle. A penalty applies in any case if a vehicle exceeds the specified target. If a vehicle's emissions are below the specified target, a penalty does not apply, but the federal government does not award a bonus. However, for small importers there are privately operated CO2 exchanges on the Internet which offer a balance between high-emission and efficient vehicles: here, small importers may be able to reduce the penalty for high-emission vehicles or receive a bonus for efficient models.


Calculation of penalties

Forms and fact sheets

Brochures and reports

Last modification 02.12.2020

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