Tax increaseIn effectVehicle taxationNational

Double-cab pick-ups with five or more seats subject to the company car tax and the malus

The 2019 Finance Act classifies vehicles with at least five seats whose European body code is 'pick-up truck' as passenger cars for the company car tax (Article 1010 of the General Tax Code). Pick-ups meeting a safety requirement for employees (mountain work, ski slope maintenance, etc.) remain excluded. The malus, which refers to this definition, applies to these vehicles for registrations from 1 July 2019.

Measure originators

InitiatorEPR

Joël Giraud

Ensemble pour la République

Impact on public finances

No official estimate found for this measure.

Effective date

1 January 2019

Measure impact

Affects businesses and individuals acquiring double-cab pick-ups with five or more seats: they fall within the company car tax and, for registrations from 1 July 2019, the car malus.

Official references

Law number: Loi n° 2018-1317 du 28 décembre 2018 (LFI 2019), art. 92

Official Journal: JORF n° 0302 du 30 décembre 2018

View on Légifrance

Sources

Loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019Official

30 December 2018

Loi de finances pour 2019, article 92Official

30 December 2018

Sénat, rapport général n° 147 (2018-2019), tome II, article 33 bisParliamentary

22 November 2018

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%

6 / 6 steps

Completed

1 July 2019

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Application du malus aux pick-up concernés pour les certificats d'immatriculation délivrés à compter du 1er juillet 2019 ; entrée en vigueur du 2° du I (taxe sur les véhicules de location, art. 1010 ter).

Source

Completed

1 January 2019