In Austria we have much the same but luxury car limit has been 40k since like 2 decades. Which is an utter joke in 2023 because you can buy like 3 EVs under 40k list price.
Yes sorry but the company can very favorably provide the vehicle to employees without the employee getting taxed on the benefit at all. If you look at the new car market at relevant price points most potential buyers (self employed and people with generous salaries) have access to the scheme.
