Afgifts-, moms- og skattemæssige regler vedrørende brugen af gulpladebiler

Jens Frederik Larsen

Student thesis: Master thesis


This thesis addresses the laws regarding Danish automobiles with yellow license plates. The purpose of the thesis is to describe how the laws on the subject are put together, and to describe what parts of the laws is hard to understand, both for a private person, and for a company. Firstly, the law for paying a registration fee when importing an automobile to Denmark is described. The laws on this subject are quite complicated, and the thesis concludes that almost for every rule, there is an exemption. Regarding the yellow license plates there is a lot to consider for companies or private persons, about to purchase a car. There is a possibility of saving a lot of money. If for example a person has the option to buy a car either on white or yellow plates, the total cost will differ substantially. For a car on white plates, you have to pay up to 180 % of the cars value in registration fee, while the same car can cost as little as 30 % of the cars value, when it is bought with yellow plates. It is also important to be aware that there is a possibility to get a car on “parrot” license plates, which allows the owner to use the car for private matters, even though there has only been paid the low registration fee. The thesis then describes law in Denmark for VAT. First it is shortly described under what circumstances it is possible to deduct full VAT, followed by example where it is only allowed to deduct some of the VAT, and then situations where it is not possible to deduct any VAT. Then the thesis goes deeper into what kind of use the public authorities allow, and the situation in Denmark regarding vans with a special construction, allowing employees to bring back this kind of automobile to their home. In the chapter with VAT, the thesis also goes through a number of verdicts, and describes and concludes what kind of effect these verdicts have had on the area. The chapter ends up with a conclusion that if the car is only used for company matters, the rules are quite simple, but when a company or a person starts using the car for multiple purposes, the rules are complicated, and therefore you should be careful. The last part of the thesis is about the possibility of having to pay tax for using the car for a private purpose. Again the thesis thoroughly goes through cars that are built special for work purpose, and explains how the employees can use these cars for different matters, without having to pay tax. The chapter ends up concluding that it is very important to keep a register of what the car is used for, in order not to be forced into paying taxes. Furthermore, some guidelines are shown, for a better overview of what is acceptable, and what is not acceptable without having to pay taxes. Finally in the thesis it is concluded that all the laws regarding cars on yellow license plates are very complicated, and can have a substantial effect on the economy of companies. It is therefore recommended that everybody that is thinking about getting a car on yellow license plates, either contact the public authorities, or contact their auditor to help clarify the rules before making a mistake

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2012
Number of pages83