The consolidation package, which is still to be discussed by the Government and has to be passed by the Parliament, contains a significant change in Act No. 595/2003 Coll. on income tax from January 2025. The tax on employee's non-cash income for BEVs and PHEVs is to be reduced from 1% to 0.5% for motor vehicles classified in depreciation group 0. SEVA has long advocated this measure to encourage the use of electric vehicles in companies and appreciates that the government has finally moved to implement it. rokovania.gov.sk 🇸🇰