Text · Report parliamentary committee draft
On the proposal for a regulation of the European Parliament and of the Council on clean corporate vehicles
Document CJ46-PR-787931 · COM(2025)0994 – C100357/2025 – 2025/0421(COD)
- Kind
- Report parliamentary committee draft CJ46-PR-787931
- Date
- 11 May 2026
- Committee
- Committee on the Environment, Climate and Food Safety Committee on Transport and Tourism
- Rapporteur
- Tiemo Wölken, François Kalfon
- Dossier
- 2025-0421
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- ENV, POLL, TRAN
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- COM(2025)0994 – C100357/2025 – 2025/0421(COD)
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Draft european parliament legislative resolution
–having regard to Article 294(2) and Article 192(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C100357/2025),
–having regard to the joint deliberations of the Committee on the Environment, Climate and Food Safety and the Committee on Transport and Tourism under Rule 59 of the Rules of Procedure,
–having regard to the report of the Committee on the Environment, Climate and Food Safety and the Committee on Transport and Tourism (A100000/2026),
2.Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;
3.Instructs its President to forward its position to the Council, the Commission and the national parliaments.
| Text proposed by the Commission | Amendment |
|---|---|
| (5) Due to the high share of corporate vehicles in new vehicle registrations, and their specific characteristics in terms of vehicle operations, measures targeting corporate vehicles have significant potential to accelerate the uptake of zero- and low-emission vehicles and the reduction of road transport emissions in the Union. However, that potential is currently underexploited. Corporate vehicles are responsible for a comparatively higher share of emissions compared to private vehicles, due to their generally higher yearly mileage, as is the case for example for some corporate fleets such as taxi and ride-hailing. A higher share of zero- and low-emission vehicles in those high-mileage fleets would result in high real-world fuel savings and emission reductions compared to current trends. | (5) Due to the high share of corporate vehicles in new vehicle registrations, their quicker transfer to the second-hand market and their specific characteristics in terms of vehicle operations, such as higher mileage and average usage, measures targeting corporate vehicles have significant potential to accelerate the uptake of zero- and low-emission vehicles, to reduce air pollution and road transport emissions and to make zero-emission vehicles more affordable for workers and for middle- and low-income households in the Union. However, that potential is currently underexploited. Corporate vehicles are responsible for a comparatively higher share of emissions compared to private vehicles, due to their generally higher yearly mileage, as is the case for example for some corporate fleets such as taxi and ride-hailing. A higher share of zero-emission vehicles in corporate fleets, and in particular in high-mileage fleets, would result in high real-world fuel savings and emission reductions compared to current trends. |
| Text proposed by the Commission | Amendment |
|---|---|
| (6) Corporate vehicles also generally reach the second-hand market much faster than private vehicles; in particular, rental vehicles are often resold within a year, and leasing vehicles which are often resold after three to five years. A higher share of zero- and low-emission corporate vehicles would therefore significantly enhance their swift availability in the second-hand market, making it more affordable for citizens and businesses to replace other more CO2 emitting and polluting technologies with zero- and low-emission vehicles. | (6) Corporate vehicles also generally reach the second-hand market much faster than private vehicles; in particular, rental vehicles are often resold within a year, and leasing vehicles which are often resold after three to five years. The second-hand market accounts for around two thirds of car sales in Europe. A higher share of zero- and low-emission corporate vehicles would therefore significantly enhance their swift availability in the second-hand market, making it more affordable for citizens, especially for self-employed workers, middle and low-income households and businesses to replace other more CO2 emitting and polluting technologies with zero- and low-emission vehicles. |
| Text proposed by the Commission | Amendment |
|---|---|
| (7) Several Member States have put in place incentives and support schemes to accelerate the transition to zero-emission vehicles in corporate fleets. Those good practices, in particular targeted reforms of company-car taxation, accelerated depreciation schemes for zero- and low-emission vehicles and local requirements for urban mobility services, provide useful guidance for the design and implementation of measures taken by Member States. However, those measures are not sufficient and fragmented across Member States, while support for high-emission vehicles still continues to be provided in many instances across the Union. This situation does not ensure a level playing field nor support the necessary level of new zero- and low-emission vehicles registrations across the Union, hampering the single market integration in terms of both supply and use of zero- and low-emission vehicles. Furthermore, insufficiently coordinated national action risks hindering fleets operating across borders and limits the efficient allocation of zero- and low-emission vehicles in the internal market, increases information cost for key transport actors and hinders cost-effective implementation of fleet transitions towards zero emissions. A coherent measure to stimulate the uptake of zero- and low-emission vehicles at Union level is therefore necessary. | (7) Several Member States have put in place incentives and support schemes to accelerate the transition to zero-emission vehicles in corporate fleets. Those good practices, in particular targeted reforms of company-car taxation, bonus-malus systems, leasing schemes, long-term rental with purchase option, salary conversion, fleet renewal targets, accelerated depreciation schemes for zero- and low-emission vehicles, roll-out of recharging and alternative refuelling infrastructure and local requirements for urban mobility services, provide useful guidance for the design and implementation of measures taken by Member States. However, those measures are not sufficient and fragmented across Member States, while support for high-emission vehicles and fossil fuels still continues to be provided in many instances across the Union. In 2023, public subsidies to fossil fuels in the Union amounted to EUR 111 billion. This situation does not ensure a level playing field nor support the necessary level of new zero-emission vehicles registrations across the Union, hampering the single market integration in terms of both supply and use of zero-emission vehicles Furthermore, the continued failure to conclude the reform of Council Directive 2003/96/EC1a hampers the ability of Member States to put in place fiscal regimes in line with the decarbonisation of the transport sector. Furthermore, insufficiently coordinated national action risks hindering fleets operating across borders and limits the efficient allocation of zero- and low-emission vehicles in the internal market, increases information cost for key transport actors and hinders cost-effective implementation of fleet transitions towards zero emissions. A coherent measure to stimulate the uptake of zero- and low-emission vehicles at Union level is therefore necessary. |
| 1a Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p.51, ELI: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32003L0096 ) |
| Text proposed by the Commission | Amendment |
|---|---|
| (8) A Union-level legal instrument to stimulate demand for zero- and low-emission vehicles in corporate markets should provide the necessary certainty for investments in increased production capacity in these technologies, contributing to the competitiveness of the Union automotive sector in the context of a rapidly evolving global market. | (8) A Union-level legal instrument to stimulate demand for zero- and low-emission vehicles in corporate markets should provide the necessary certainty for investments in increased production capacity in these technologies, contributing to the competitiveness of the Union automotive sector in the context of a rapidly evolving global market and prevent factory relocations outside the Union, plant closures, job losses and the erosion of the Union’s industrial base and sovereignty. |
| Text proposed by the Commission | Amendment |
|---|---|
| (9) Unlike cars and vans, heavy-duty vehicles are almost exclusively registered by legal entities, so that corporate registrations represent almost the totality of the market. In the cases of buses and coaches, public procurement plays a significant role on the market. Directive 2009/33/EC already provides a stimulus through mandatory targets for zero-emission buses. In order to maintain full long-term consistency with the relevant legal instruments, and in particular in view of the upcoming revision of the CO2 emission performance standards for heavy-duty vehicles, only the new registrations of light-duty vehicles should be included in the scope of this Regulation. Possible measures to increase the share of zero- and low- emission vehicles in corporate fleets of lorries may be considered at the time of the revision of the CO2 emission performance standards for heavy-duty vehicles. This would allow to better account for the different operational profile of this market segment and the efforts to substantially increase recharging points availability along EU transport corridors. | (9) Unlike cars and vans, heavy-duty vehicles are almost exclusively registered by legal entities, so that corporate registrations represent almost the totality of the market. In the cases of buses and coaches, public procurement plays a significant role on the market. Directive 2009/33/EC already provides a stimulus through mandatory targets for zero-emission buses. In order to maintain full long-term consistency with the relevant legal instruments, and in particular in view of the upcoming revision of the CO2 emission performance standards for heavy-duty vehicles, only the new registrations of light-duty vehicles should be included in the scope of this Regulation. However, possible measures to increase the share of zero- and low- emission vehicles in corporate fleets of lorries should be considered at the time of the revision of the CO2 emission performance standards for heavy-duty vehicles. This would allow to better account for the different operational profile of this market segment and the efforts to substantially increase recharging points availability along EU transport corridors. |
| Text proposed by the Commission | Amendment |
|---|---|
| (10) In light of the significant diversity of use cases, operational requirements, and economic performances across different types of corporate vehicles, setting mandatory zero-emission vehicle shares for individual companies would risk having disproportionate negative impacts on some of those companies and create significant administrative burden for operators and public authorities. Such rules would also create significant risks of avoidance and other unintended consequences, such as shifts between vehicle leasing and ownership, or changes in the competitiveness of different types of logistics and mobility services. Therefore, mandatory targets should be set for Member States, rather than on individual companies. | (10) In light of the significant diversity of use cases, operational requirements, and economic performances across different types of corporate vehicles, setting mandatory zero-emission vehicle shares for individual companies might risk having disproportionate negative impacts on some of those companies and create significant administrative burden for operators and public authorities. Such rules would also create significant risks of avoidance and other unintended consequences, such as shifts between vehicle leasing and ownership, or changes in the competitiveness of different types of logistics and mobility services. Therefore, mandatory targets should be set for Member States, rather than on individual companies |
| Text proposed by the Commission | Amendment |
|---|---|
| (11) Given the higher barriers they often face to access finance, SMEs are generally disproportionately affected by the higher purchase costs of zero-emission vehicles. Therefore, the national targets should be based on the share of zero- and low-emission vehicles in total corporate registrations only by large undertakings; for the sake of consistency, the notion of large undertakings should be drawn from Directive 2013/34/EU of the European Parliament and of the Council (10 ). | (11) Given the higher barriers they often face to access finance, SMEs are generally disproportionately affected by the higher purchase costs of zero-emission vehicles. Therefore, the national targets should be based on the share of zero- and low-emission vehicles in total corporate registrations only by large undertakings; for the sake of consistency, the notion of large undertakings should be drawn from Directive 2013/34/EU of the European Parliament and of the Council (10 ). As a result, the direct and indirect impact of this Regulation on SMEs and self-employed workers should be carefully monitored by the Commission, which should be tasked to carry out an evaluation of such impact and present a report on the main findings to the European Parliament and to the Council. |
| 10 null | 10 Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings (OJ L 182, 29.6.2013, p. 19, ELI: http://data.europa.eu/eli/dir/2013/34/oj) |
| Text proposed by the Commission | Amendment |
|---|---|
| (12) The Regulation should set targets per Member State for the share of zero- and low-emission vehicles in new corporate vehicles registrations by large undertakings in their territory. In order to meet the emission reduction targets set in Regulation 2019/631, those targets should ensure that a minimum share of new corporate cars and vans registered by large undertakings is zero-emission. Collectively, the national targets would lead to a minimum Union share of 69% zero- and low-emission cars, of which at least 45% with a zero-emission, in 2030, and be consistent with Regulation 2019/631 for 2035; and of 40% zero- and low-emission vans, of which at least 36% zero-emission, in 2030, and be consistent with Regulation 2019/631 for 2035. | (12) The Regulation should set targets per Member State for the share of zero- and low-emission vehicles in new corporate vehicles registrations by large undertakings in their territory. In order to meet the emission reduction targets set in Regulation 2019/631, those targets should ensure that a minimum share of new corporate cars and vans registered by large undertakings is zero-emission. Collectively, the national targets would lead to a minimum Union share of 70% zero- and low-emission cars, of which at least 54% with a zero-emission, in 2030, and be consistent with Regulation 2019/631 for 2035; and of 40% zero- and low-emission vans, of which at least 36% zero-emission, in 2030, and be consistent with Regulation 2019/631 for 2035. |
| Text proposed by the Commission | Amendment |
|---|---|
| (12a) A large number of company vehicles, particularly those offered as a benefit-in-kind to employees, are used for daily commutes between home and work, sometimes covering just a few kilometres in urban areas. A significant proportion of those journeys could be made by bicycle. To stimulate the greening of corporate fleets, this Regulation should support the uptake of yearly e-bike registrations by large undertakings in the Union and support employees wishing to switch from a combustion engine company vehicle to a company e-bike. It should encourage Member States to adopt tax incentives, leasing or long-term rental support schemes for companies to offer company e-bikes similar to the ones currently in force in some Member States for the provision of a company car. To do so, this Regulation should enable Member States to deduct up to 5 percentage points from their targets for zero-emission cars set for 2035 in Table 1 in the Annex, if they can demonstrate that an equivalent number of e-bikes have been registered by large undertakings in their territory in each calendar year. |
| Text proposed by the Commission | Amendment |
|---|---|
| (12b) Measures stimulating the uptake of e-bikes within the Union can have significant benefits on public health, reduce urban congestion, air pollution and related public expenses and contribute to the Union’s commitment to reduce greenhouse gas emissions from the transport sector by 90% by 2050. Such measures would also contribute to the implementation of the European Declaration on Cycling1a of the European Parliament, the Council and the Commission adopted on 3rd April 2024, notably calling on companies, organisations and institutions to promote cycling through mobility management schemes such as cycle to work incentives, the provision of company (e-)bikes, adequate cycle parking and facilities, and the use of bike-based delivery services. It would also strengthen the competitiveness and leadership of the European bicycle industry, which has the potential to create one million more green and quality jobs in the Union by 2030. | |
| 1a European Declaration on Cycling (OJ C, C/2024/2377, 3.4.2024, ELI: http://data.europa.eu/eli/C/2024/2377/oj) |
| Text proposed by the Commission | Amendment |
|---|---|
| (12c) Large undertakings play a key role in covering the last-mile connection in freight transport. Where such transport services are provided by carbon-intensive vans, the Union should encourage a modal shift to greener modes of transport. Cargo bikes offer a significant potential for decarbonising those last mile operations. The initial roll-out of cargo bikes in the corporate fleets of freight operators, postal service providers and delivery firms has proved the cost-efficiency of such operations. However, the potential of cargo bikes in corporate fleets remains underexploited. This Regulation should therefore encourage the replacement of vans, particularly non-electric ones used in the last mile connection in freight transport, with cargo bikes in the fleets of large undertaking operating in these sectors within the Union. To do so, this Regulation should enable Member States to deduct up to 5 percentage points from their targets for zero-emission vans set for 2035 in Table 1 in the Annex, if they can demonstrate that an equivalent number of cargo bikes have been registered by large undertakings in their territory in each calendar year. |
| Text proposed by the Commission | Amendment |
|---|---|
| (14) Plug-in hybrid electric vehicles and range-extended electric vehicles can play a role in the transition towards zero-emission mobility and can be useful for specific use cases as well as in other global markets beyond 2035. The recognition of their contribution can support continued investments and innovation of such technologies. | (14) Plug-in hybrid electric vehicles and range-extended electric vehicles can play a role in the transition towards zero-emission mobility and can be useful for specific use cases as well as in other global markets beyond 2035. However, the recognition of their contribution should not divert investments away from further innovation in battery electric vehicles, as well as their production and supply chains. |
| Text proposed by the Commission | Amendment |
|---|---|
| (15) Member States should be allowed to apply any measure they deem necessary to reach the targets set out in this Regulation, including introducing more favourable road tolling; taxation favouring the uptake of zero- and low-emission vehicles or other State support measures subject to applicable State aid rules; introducing requirements in licensing for specific passenger transport services (such as taxis, ride-hailing); improving enabling conditions for the use of zero-and low-emission vehicles, such as availability of dedicated recharging points at specific locations or preferential access to parking. Member States should also be allowed to set targets for specific categories of companies or fleet operators. The availability of recharging infrastructure allowing to recharge easily and at accessible prices is a key enabling factor, which can be ensured by Member States taking into account the specific operational requirements of corporate fleets, also contributing to meeting their targets set in Regulation (EU) 2023/1804 of the European Parliament and of the Council11 . The Communication “Decarbonising corporate fleets”12 provides several examples of good practices and effective measures that can be put in place at national level to increase the share of zero-emission vehicles in corporate fleets. | (15) Member States should be allowed to apply any measure they deem necessary to reach the targets set out in this Regulation, including introducing more favourable road tolling; taxation favouring the uptake of zero- and low-emission vehicles or other State support measures subject to applicable State aid rules; introducing requirements in licensing for specific passenger transport services (such as taxis, ride-hailing); improving enabling conditions for the use of zero-and low-emission vehicles, such as availability of dedicated recharging points at specific locations, especially in private buildings or preferential access to parking. Member States should also be allowed to set targets for specific categories of companies or fleet operators. The availability of recharging infrastructure allowing to recharge easily, without prior subscription and at transparent, fair and accessible prices is a key enabling factor, which can be ensured by Member States taking into account the specific operational requirements of corporate fleets, also contributing to meeting their targets set in Regulation (EU) 2023/1804 of the European Parliament and of the Council 11 . The Communication “Decarbonising corporate fleets”12 provides several examples of good practices and effective measures that can be put in place at national level to increase the share of zero-emission vehicles in corporate fleets. This Regulation should not prevent Member States from adopting more ambitious targets and incentives. |
| 11 Regulation (EU) 2023/1804 | 11 Regulation (EU) 2023/1804 |
| 12 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions ‘Decarbonising corporate fleets’, COM(2025) 96 | 12 Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions ‘Decarbonising corporate fleets’, COM(2025) 96 |
| Text proposed by the Commission | Amendment |
|---|---|
| (15a) While the total cost of ownership of a battery electric vehicle over its entire lifetime is lower than an internal combustion-engine vehicle, mainly due to lower maintenance and fuel costs, the higher purchasing price of a new electric vehicle is often a significant obstacle for consumers. National social leasing models, especially those aimed at low- and middle-income households, have proven effective in accelerating the uptake of zero-emission vehicles, thereby reducing dependence on fossil fuels and the impact of price fluctuations. This Regulation should encourage Member States to establish a regulatory framework for social leasing, particularly low- and middle-income households, for vulnerable transport users and workers. To that end, Member States are encouraged to make use of available EU funds, notably the Social Climate Fund established in Regulation (EU) 2023/955.1a | |
| 1a Regulation (EU) 2023/955 of the European Parliament and of the Council of 10 May 2023 establishing a Social Climate Fund and amending Regulation (EU) 2021/1060 (OJ L 130, 16.5.2023, p. 1, ELI: http://data.europa.eu/eli/reg/2023/955/oj) |
| Text proposed by the Commission | Amendment |
|---|---|
| (16) Diffusion of low-emission vehicles based on electric traction will also increase demand for charging infrastructure, which will enhance the density of the charging network with benefits also for zero-emission vehicles. | (16) Diffusion of zero- and low-emission vehicles based on electric traction will also increase the utilisation of charging infrastructure, which will enhance the profitability of the charging network, thereby providing further financial incentives for the expansion of the charging network. |
| Text proposed by the Commission | Amendment |
|---|---|
| (17) The way financial support measures are devised is often decisive for choosing which corporate vehicle to purchase. Without prejudice to national competences, Member States should make full use of this lever, by providing financial support for corporate vehicles exclusively to zero- and low-emission vehicles. Council conclusions have repeatedly emphasised the need to phase out as soon as possible fossil fuel subsidies.13 Financial support that only benefits zero- and low emission vehicles can support Union efforts to increase at an accelerated pace its energy security and move away from imports of fossil fuels. In order to support decarbonisation in key industry sectors supplying the automotive industry and also promote clean technology products and the domestic production of technologies such as batteries for electric vehicles, the Commission has announced in the Clean Industrial Deal a proposal for an Industrial Accelerator Act. Since the transition towards zero-emission vehicles in corporate fleets may be subject to public financial support in Member States, there is a potential for using public support to help strengthen domestic value chains in the automotive sector. Cars and vans ‘made in the European Union’ can contribute to the creation of a stable lead market for European suppliers, enhancing the competitiveness of Union industry, maintaining its workforce and helping attract new investments in Union production capacity in those sectors. | (17) The way financial support measures are devised is often decisive for choosing which corporate vehicle to purchase. Without prejudice to national competences, Member States should make full use of this lever, by providing financial support for corporate vehicles exclusively to zero- and low-emission vehicles. Council conclusions have repeatedly emphasised the need to phase out as soon as possible fossil fuel subsidies.13 Financial support that only benefits zero- and low emission vehicles can support Union efforts to increase at an accelerated pace its energy security, to reduce the impact of fuel prices on vulnerable transport users, low-and middle-income households, SMEs, the self-employed and on public expenses. Shifting financial support exclusively to zero- and low-emission vehicles can furthermore help to reduce the Union’s reliance on imports of fossil energy products, which totalled EUR 336, 7 billion in 2025.13a In order to support decarbonisation in key industry sectors supplying the automotive industry and also promote clean technology products and the domestic production of technologies such as batteries for electric vehicles, the Commission has announced in the Clean Industrial Deal a proposal for an Industrial Accelerator Act. Since the transition towards zero-emission vehicles in corporate fleets may be subject to public financial support in Member States, there is a potential for using public support to help strengthen the Union domestic labour market, Union industrial sovereignty and value chains in the automotive sector. Cars and vans ‘made in the European Union’ can contribute to the creation of a stable lead market for European suppliers, enhancing the competitiveness of Union industry, maintaining its workforce and helping attract new investments in Union production capacity in those sectors. |
| 13 For example Council Conclusions on Green Diplomacy of 18 March 2024, st07865-en24.pdf. | 13 For example Council Conclusions on Green Diplomacy of 18 March 2024, st07865-en24.pdf. |
| 13a Eurostat, EU imports of energy products decreased again in 2025, 25 March 2026. (https://ec.europa.eu/eurostat/web/products-eurostat-news/w/ddn-20260325-3) |
| Text proposed by the Commission | Amendment |
|---|---|
| (18) In order to be in a position to align requirements on strengthening domestic value chains in the automotive sector with the upcoming Industrial Accelerator Act, as announced in the Clean Industrial Deal, the Commission should be empowered to adopt delegated acts to set up a methodology for determining the criteria for a car or van to be considered ‘made in the European Union’. | (18) 2, 6 million Europeans are employed in the manufacturing of motor vehicles in Europe, and the automotive sector overall accounts (directly and indirectly) for 7% of European GDP, making it a key sector for the European economy. However, automotive manufacturers operating within the single market face fierce international competition. The Union should therefore ensure that public funds mobilised under the financial support measures adopted in accordance with this Regulation help preserve and create attractive industrial jobs in Europe, support industrial activities within the Union’s territory, and strengthen industrial sovereignty and European value chains in the sector. To do so, Member States should provide financial support to new corporate zero-and low-emission cars and vans only if the cars and vans are ‘made in the European Union’ in accordance with [Proposal for a Regulation of 4 March 2026 on establishing a framework of measures for the acceleration of industrial capacity and decarbonisation in strategic sectors]. |
| Text proposed by the Commission | Amendment |
|---|---|
| (19) To allow the Commission to appropriately monitor and to follow the implementation of this Regulation, each Member State should submit to the Commission a national plan describing the measures it has in place and the measures it plans to implement to reach the national targets set out in the Annex. In order to demonstrate compliance with the new registration targets, each Member State should report to the Commission, on a yearly basis, the number of new vehicles registered by large undertakings on its territory, and the share of zero- and low-emission vehicles therein, by vehicle category, based on data extracted from their vehicle registries or any other relevant sources of information such as fiscal databases and registries. The Commission should review this Regulation in 2032, and where relevant adopt proposals for its revision, including by setting targets for subsequent periods, taking into account relevant market and technology developments. In evaluating the functioning of this Regulation, the Commission should assess the extent to which the objectives of this Regulation have been met and the extent to which it has impacted the competitiveness of the relevant sectors. That review should also cover the interaction of this Regulation with other relevant Union legal acts. The Commission should make use of the Sustainable Transport Forum to collect information in view of the review, and to support stakeholders and Member States in putting in place measures to meet the targets and to discuss follow up initiatives. | (19) To allow the Commission to appropriately monitor and to follow the implementation of this Regulation, each Member State should submit to the Commission a national plan describing the measures it has in place and the measures it plans to implement to reach the national targets set out in the Annex. In order to demonstrate compliance with the new registration targets, each Member State should report to the Commission, on a yearly basis, the number of new vehicles registered by large undertakings on its territory, and the share of zero- and low-emission vehicles therein, by vehicle category, based on data extracted from their vehicle registries or any other relevant sources of information such as fiscal databases and registries. Furthermore, every two years starting in 2028, the Member States should deliver updated plans on how they intend to reach the targets set in this Regulation. The national plans should contain at least an assessment of the state of the national markets for corporate zero- and low-emission vehicles, an outline of national measures to be adopted in the short and long-term, effects on the second-hand market for corporate vehicles, and member states policies aimed at expanding charging infrastructure. The Member States should submit their draft national plans to the Commission. The Commission should issue additional recommendations if the measures are deemed insufficient. In order to assist the Member States with the design of their national plans, the Commission should set up a forum facilitating the exchange of best-practices for the uptake of zero-emission corporate vehicles among the Member States. Based on the work of this forum, the Commission should publish guidance on best practices and recommendations for policy measures. |
| Text proposed by the Commission | Amendment |
|---|---|
| (19a) The Commission should review this Regulation in 2032. In evaluating the functioning of this Regulation, the Commission should assess the extent to which the objectives of this Regulation have been met and the extent to which it has impacted the competitiveness of the relevant sectors. That review should also cover the interaction of this Regulation with other relevant Union legal acts. The Commission should make use of the Sustainable Transport Forum to collect information in view of the review, and to support stakeholders and Member States in putting in place measures to meet the targets and to discuss follow up initiatives. |
| Text proposed by the Commission | Amendment |
|---|---|
| (20) Since the objectives of this Regulation, namely accelerating the uptake of zero- and low-emission vehicles in corporate fleets, while fostering the competitiveness of the Union’s automotive sector, cannot be sufficiently achieved by the Member States alone in a way that ensures sufficient and clear market signals for fleet operators across the EU but can rather, by reason of consistency with EU-level legal instruments addressing vehicle manufacturers, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives. | (20) Since the objectives of this Regulation, namely accelerating the uptake of zero- and low-emission vehicles in corporate fleets and making zero-emission vehicles more affordable, while fostering the competitiveness of the Union’s automotive sector, cannot be sufficiently achieved by the Member States alone in a way that ensures sufficient and clear market signals for fleet operators across the EU but can rather, by reason of consistency with EU-level legal instruments addressing vehicle manufacturers, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives. |
| Text proposed by the Commission | Amendment |
|---|---|
| This Regulation establishes a framework for increasing the uptake of zero-and low-emission vehicles within the Union. It sets targets for the share of zero- and low emission vehicles in new corporate cars and vans registered by large undertakings in each Member State. This Regulation does not prevent any Member State from setting more ambitious targets. | This Regulation establishes a framework for increasing the uptake of zero-and low-emission vehicles within the Union and for improving the availability and affordability of such vehicles on the second-hand market. It sets targets for the share of zero- and low emission vehicles in new corporate cars and vans registered by large undertakings in each Member State. This Regulation does not prevent any Member State from setting more ambitious targets. |
As the explanatory memorandum and the impact assessment have stated clearly, it is an additional objective of this proposal to make zero- and low-emission vehicles more accessible to a wider range of users and households.
| Text proposed by the Commission | Amendment |
|---|---|
| The following groups of vehicles shall be exempt from the scope of this Regulation and the targets set in Article 3: | |
| (a) vehicles used for the purpose of maintaining public safety and order, maintaining or restoring essential services provided by large undertakings, including by providing immediate assistance during natural or man-made emergencies or service disruptions, such as police vehicles, ambulances, civil protection and rescue vehicles, intervention vehicles or fire brigade vehicles. | |
| (b) M1 category vehicles that have been specially designed or modified to accommodate one or more persons in wheelchairs while traveling on public roads1a. | |
| (c) vehicles that were designed and built for the performance of works and, by virtue of their design, are not suitable for the transport of persons or goods. | |
| (d) vehicles registered under Regulation (EU) No 168/2013 other than e-bikes and cargo bikes as defined in Article 21b. | |
| 1a Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007 establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles (OJ L 263, 9.10.2007, p. 1, ELI: http://data.europa.eu/eli/dir/2007/46/oj). | |
| 1b Regulation (EU) No 168/2013 of the European Parliament and of the Council of 15 January 2013 on the approval and market surveillance of two- or three-wheel vehicles and quadricycles (OJ L 60, 2.3.2013, p. 52, ELI: http://data.europa.eu/eli/reg/2013/168/oj ) |
For certain usage profiles, particularly, those where public order safety, municipal services and emergency response and civil protection tasks are required, zero- and low-emission vehicles are not yet adequate choices.
| Text proposed by the Commission | Amendment |
|---|---|
| (7a) ‘e-bike’ means human powered road vehicle equipped with an electric battery pack, built and designed in accordance with standard EN 15194; |
| Text proposed by the Commission | Amendment |
|---|---|
| (7b) ‘cargo bike’ means a human-powered road vehicle specifically designed to transport goods on a platform, a rack or a box, built and designed in accordance with standard EN 17860; |
| Text proposed by the Commission | Amendment |
|---|---|
| (8a) ‘financial support’ means any measure, whether fiscal, financial, regulatory, or parafiscal, adopted by a public authority or at its instigation, that, directly or indirectly, reduces the costs associated with the purchase, lease, short- and long-term rental and hire, insurance and operation of vehicles, as well as measures lowering the costs of recharging or fuelling a vehicles, including, but not limited to: | |
| i. fiscal advantages for individuals or legal entities, such as exemptions, reductions, deductions, rebates, credits, refunds and deferrals, including from excise duties on fuels; | |
| ii. favourable depreciation or amortisation rules for legal entities: | |
| iii. direct financial incentives granted by public authorities, including grants, subsidies, bonuses, replacement schemes and operational support payments; | |
| iv. regulatory or parafiscal advantages, including reduced or exempted registration fees and levies; | |
| v. rebates on or exemptions from tolls, congestion charges, external-cost charges, infrastructure charges and user charges as defined in Directive 1999/62/EC1a; | |
| vi. advantageous financing conditions, including concessional loans, publicly subsidised below-market interest rates, public guarantees, risk-sharing schemes backed by public authorities, or similar mechanisms aimed at improving access to capital; | |
| vii. any other fiscal, financial or quasi-fiscal advantage with equivalent effect, irrespective of its form, source or accounting treatment. | |
| 1a Directive 1999/62/EC of the European Parliament and of the Council on the charging of vehicles for the use of road infrastructures (OJ L 187, 20.7.1999, pp. 42–50, ELI: http://data.europa.eu/eli/dir/1999/62/oj) |
The meaning of "financial support" should be defined further to give member states and market participants clarity and predictability for future market conditions. In order to cover some of the best practices already in place in some of the Member States, the definition should be open and encompassing.
| Text proposed by the Commission | Amendment |
|---|---|
| (a) the combined share of zero- and low-emission cars and vans in the total number of new corporate vehicles registered by large undertakings in their territory in each calendar year is at least equal to the combined targets for zero- and low-emission vehicles set in tables 1 and 2 in the Annex. | (a) the combined share of zero- and low-emission cars and vans in the total number of new corporate vehicles registered by large undertakings in their territory in each calendar year, excluding vehicles referred to in Article 1 (1a), is at least equal to the combined targets for zero- and low-emission vehicles set in tables 1 and 2 in the Annex. |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) the share of zero- emission cars and vans in the total number of new corporate vehicles registered by large undertakings in their territory in each calendar year is at least equal to the minimum targets for zero-emission vehicles set in tables 1 and 2 in the Annex. | (b) the share of zero- emission cars and vans in the total number of new corporate vehicles registered by large undertakings in their territory in each calendar year, excluding vehicles referred to in Article 1 (1a), is at least equal to the minimum targets for zero-emission vehicles set in tables 1 and 2 in the Annex. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1a. Member States may deduct up to 5 percentage points from their targets for zero-emission cars set for 2035 in Table 1 in the Annex, if they can demonstrate that an equivalent number of e-bikes have been registered by large undertakings in their territory in each calendar year. |
In order to encourage a modal shift, especially in commuter traffic, Member States should receive a tangible incentive for supporting larger undertakings replacing cars provided to workers by e-bikes.
| Text proposed by the Commission | Amendment |
|---|---|
| 1b. Member States may deduct up to 5 percentage points from their targets for zero-emission vans set for 2035 in Table 1 in the Annex, if they can demonstrate that an equivalent number of cargo bikes have been registered by large undertakings in their territory in each calendar year. |
In order to encourage modal shift, especially in urban traffic and 'last-mile-connections', Member States should receive a tangible incentive for supporting larger undertakings replacing vans by cargo bikes.
| Text proposed by the Commission | Amendment |
|---|---|
| (a) the numerator for the targets for the combined shares of zero- and low-emission vehicles shall be the total combined number of new zero- and low- emission corporate vehicles that are, respectively, cars and vans, and that are registered by large undertakings in the Member State during each calendar year; | (a) the numerator for the targets for the combined shares of zero- and low-emission vehicles shall be the total combined number of new zero- and low- emission corporate vehicles that are, respectively, cars and vans, and that are registered by large undertakings in the Member State during each calendar year, excluding vehicles referred to in Article 1 (1a); |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) the numerator for the minimum targets for zero-emission vehicles shall be the total number of new zero-emission corporate vehicles that are, respectively, cars and vans, and that are registered by large undertakings in the Member State during each calendar year; | (b) the numerator for the minimum targets for zero-emission vehicles shall be the total number of new zero-emission corporate vehicles that are, respectively, cars and vans, and that are registered by large undertakings in the Member State during each calendar year, excluding vehicles referred to in Article 1 (1a); |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) the denominator for both targets shall be the total number of new corporate vehicles that are, respectively, cars and vans, and that are registered by large undertakings in the Member State during the same calendar year. | (c) the denominator for both targets shall be the total number of new corporate vehicles that are, respectively, cars and vans, and that are registered by large undertakings in the Member State during the same calendar year, excluding vehicles referred to in Article 1 (1a). |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. For the purposes of calculating compliance with the national targets for zero-emission cars set in Table 1 in the Annex, Member States shall account each new zero-emission vehicle of category M1 identified as small electric vehicle in line with point 2.4 of Part A of Annex I to Regulation (EU) 2018/858 and ‘made in the EU’ in accordance with [Proposal for a Regulation of 4 March 2026 on establishing a framework of measures for the acceleration of industrial capacity and decarbonisation in strategic sectors] as 1,1 vehicles in the numerator mentioned in sub-paragraph 2(b). |
In line with the objective of making zero-emission vehicles available to more households and users, member states should be encouraged to support the provision of smaller zero-emission corporate cars.
| Text proposed by the Commission | Amendment |
|---|---|
| As from two years before the date referred to in Article 3(1), Member States shall not provide any financial support for the purchase, lease, rent, hire-purchase, or operation of corporate cars and vans other than zero- or low- emission vehicles. | As from two years before the date referred to in Article 3(1), Member States shall not provide any financial support for the purchase, lease, rent, hire-purchase, insurance, refuelling, recharging, or operation of corporate cars and vans other than zero- or low- emission vehicles. |
| Text proposed by the Commission | Amendment |
|---|---|
| As from …[two years following the date referred to in Article 3(1)], Member States shall not provide any financial support for the purchase, lease, rent, hire-purchase, insurance, refuelling, recharging, or operation of corporate cars and vans other than zero-emission vehicles. |
In line with the long-term climate objectives for the EU transport sector, the financial support for corporate low-emission vehicles should also, eventually, be phased out.
| Text proposed by the Commission | Amendment |
|---|---|
| Without prejudice to Article 107 and 108 of the Treaty, as from two years before the date referred to in Article 3(1) Member States shall provide financial support for the uptake of corporate cars and vans only if the cars and vans are ‘made in the European Union.’ | Without prejudice to Article 107 and 108 of the Treaty, as from two years before the date referred to in Article 3(1) Member States shall provide financial support for the purchase, lease, rent or hire-purchase, insurance, refuelling, recharging or operation of new corporate zero-and low-emission cars and vans only if the cars and vans are ‘made in the European Union’ in accordance with [Proposal for a Regulation of 4 March 2026 on establishing a framework of measures for the acceleration of industrial capacity and decarbonisation in strategic sectors]. |
With the Industrial Decarbonisation Accelerator Act having been proposed, the definition for 'Made in Europe' cars should be defined within that regulation - therefore, no empowerment for delegated acts is necessary.
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall be empowered to adopt delegated acts in accordance with Article 5 to supplement this Regulation by setting up a methodology for determining the criteria for a car or van to be considered ‘made in the European Union. | deleted |
Following the adoption of the proposal for the Industrial Decarbonisation Accelerator Act (IDAA), further assessment is needed as to the need to ensure consistency and coherence between the two pieces of legislation. The co-rapporteurs for now believe that a dynamic cross-reference to the IDAA is preferred and therefore propose to delete from the text the empowerment for a delegated act on the matter. Nevertheless, they remain open to further considerations on the most appropriate way forward.
| Text proposed by the Commission | Amendment |
|---|---|
| Article 4a | |
| Financial support for the second-hand market | |
| 1. As from …[two years before date referred to in Article 3(1)], Member States shall adopt measures to support the development of a competitive second-hand market for zero-emission vehicles, including, where appropriate: | |
| (a) higher tax-deductible depreciation ceilings and accelerated depreciation timelines for zero-emission vehicles placed on the market by large undertakings on their territory; | |
| (b) targeted incentives, bonusses or support schemes for retrofitting of high-mileage vehicles and battery retrofitting, aimed at improving affordability and access to zero-emission mobility for vulnerable households and communities. | |
| 2. Member States shall ensure that the measures adopted under this Article are designed and implemented in a non-discriminatory manner to foster the development of a well-functioning, inclusive second-hand market for zero-emission vehicles, accessible to all consumer segments. |
In line with additional objective of the Regulation identified, Member States should support the development of a functioning market for second-hand zero-emission vehicles.
| Text proposed by the Commission | Amendment |
|---|---|
| Article 5 | deleted |
| Exercise of the delegation | |
| 1. The power to adopt delegated acts is conferred to the Commission subject to the conditions laid down in this Article. | |
| 2. The power to adopt delegated acts referred to in Article 5(3) shall be conferred on the Commission for an indeterminate period of time from [OP insert date = the date of entry into force of this Regulation). | |
| 3. The delegation of power referred to in Article 5(3) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. | |
| 4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement on Better Law-Making of 13 April 2026. | |
| 5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. | |
| 6. A delegated act adopted pursuant to Article 5(3) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council. |
Following the adoption of the proposal for the Industrial Decarbonisation Accelerator Act (IDAA), further assessment is needed as to the need to ensure consistency and coherence between the two pieces of legislation. The co-rapporteurs for now believe that a dynamic cross-reference to the IDAA is preferred and therefore propose to delete from the text the empowerment for a delegated act on the matter. Nevertheless, they remain open to further considerations on the most appropriate way forward.
| Text proposed by the Commission | Amendment |
|---|---|
| Monitoring and reporting | Monitoring and reporting obligations for Member States |
| Text proposed by the Commission | Amendment |
|---|---|
| By 28 February 2028, and every two years thereafter, each Member State shall submit to the Commission a national plan describing the measures it has in place and the measures that it plans to implement in order to achieve the national targets set out in the Annex of this Regulation. | 1. By 28 February 2028, and every two years thereafter, each Member State shall submit to the Commission a draft national plan describing the measures it has in place and the measures that it plans to implement in order to achieve the national targets set out in the Annex of this Regulation. |
Member States should have the flexibility to utilize those measures which fit their specific national circumstances in order to reach the targets in the Annex. To avoid the further fragmentation of the internal market, the Member States' national plans should be more substantive and subject to evaluation by the Commission, so that adequate follow-up by the member states is ensured.
| Text proposed by the Commission | Amendment |
|---|---|
| The national plans shall contain at least the following elements: | |
| (a) an assessment of the current state and future development of the national market regarding zero- and low-emission corporate vehicles, including effects on the second-hand vehicle market; | |
| (b) an assessment of the current state and future development of the national fiscal regime for corporate vehicles; | |
| (c) policies and measures necessary so that the targets referred to in Annex I are reached, listed separately as short-term (within 12 months) and longer-term (up to 5 years) measures; | |
| (d) measures, planned or adopted, to ensure the recharging infrastructure needs for zero and low emission vehicles are met, particularly for workplace and home charging | |
| (e) measures, planned or adopted, to promote the second-hand vehicle market for zero-emission vehicles. |
Member States should have the flexibility to utilize those measures which fit their specific national circumstances in order to reach the targets in the Annex. To avoid the further fragmentation of the internal market, the Member States' national plans should be more substantive and subject to evaluation by the Commission, so that adequate follow-up by the member states is ensured.
| Text proposed by the Commission | Amendment |
|---|---|
| 1a. The Member States, when drafting their national plans, shall evaluate at a minimum the following options for inclusion under point (c) in paragraph 1: | |
| (a) support to long-term rental with purchase options of battery electric cars, battery electric or plug-in hybrid vans and e-bikes; | |
| (b) social leasing schemes for battery electric vehicles and e-bikes; | |
| (c) purchase bonusses for battery electric vehicles; | |
| (d) purchasing surcharges for large undertakings acquiring internal combustion engine vehicles; | |
| (e) subsidies for the installation of charging infrastructure, notably in private buildings and on the premises of large undertakings; | |
| (f) creation of dedicated parking spaces for battery electric vehicles; | |
| (g) accelerated corporate tax depreciation rules for battery electric vehicles; | |
| (h) preferential taxation rules for the use of zero-emission vehicles as company cars as a benefit-in-kind received by employees. |
Member States should have the flexibility to utilize those measures which fit their specific national circumstances in order to reach the targets in the Annex. To avoid the further fragmentation of the internal market, the Member States' national plans should be more substantive and subject to evaluation by the Commission, so that adequate follow-up by the member states is ensured.
| Text proposed by the Commission | Amendment |
|---|---|
| 1b. Where Member States decide not to include any of the measures referred to in paragraph 1a (new), they shall include in their draft national plan a reasoned justification for that decision. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1c. The Commission shall assess the draft national plans and may issue recommendations to the Member States. Those recommendations shall be issued no later than six months from the submission of the draft national plans as referred to in paragraph 1. Those recommendations may, in particular, address the adequacy and targeting of policies and measures relating to national targets. |
Member States should have the flexibility to utilize the measure that best correspond to their specific national circumstances in order to reach the targets in the Annex. To avoid the further fragmentation of the internal market, the Member States' national plans should be more substantive and subject to evaluation by the Commission, so that adequate follow-up by the member states is ensured.
| Text proposed by the Commission | Amendment |
|---|---|
| By 28 February 2031, and every year thereafter, each Member State shall determine and transmit to the Commission the total number of new corporate vehicles registered by large undertakings in its territory during the preceding calendar year, split into cars and vans, and the share of zero- and low-emission vehicles in each of those categories. | 2. By 28 February 2028, and every year thereafter, each Member State shall determine and transmit to the Commission the total number of new corporate vehicles registered by large undertakings in its territory during the preceding calendar year, split into cars and vans, and the share of zero- and low-emission vehicles in each of those categories. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. By 28 February 2033, the Member States opting to make use of the options for flexibility provided for in Article 3(1a) and (1b), shall put in place national registries for e-bikes and cargo bikes acquired by large undertakings. By 28 February 2034 and every year thereafter, those Member States shall transmit to the Commission the total number of e-bikes and cargo bikes registered by large undertakings in their territory during the preceding calendar year. |
| Text proposed by the Commission | Amendment |
|---|---|
| Article 6a | |
| Union Guidelines on Best Practices | |
| 1. By… [OP insert date: 6 months after entry into force of this Regulation], the Commission shall set up a forum for Member States to exchange best practices effective in accelerating the registration of zero-emission corporate vehicles by large undertakings. Those best practices may include recommendations on fiscal framework reform and measures to support the second-hand market. | |
| 2. By …[OP insert date: 18 months after entry into force of this Regulation], the Commission shall publish Union guidelines in which it lists and evaluates the best practices within the meaning of paragraph 1. In preparing and updating those guidelines, the Commission shall ensure that measures are differentiated, proportionate and evidence-based, taking into account the specific operational, technical, and economic characteristics of distinct categories of corporate fleets, as well as the diversity of national markets and fleet compositions. The guidelines shall also include guidance on how Member Staes can access Union funding instruments in support of reaching the targets in the Annex, including, but not limited to, the Social Climate Fund1a, the Connecting Europe Facility1b and the Just Transition Fund1c. | |
| 3. The Commission shall assess design criteria for future Union funding instruments, ensuring that their design reflects the specific operational, technical, and economic characteristics of different categories corporate of fleets. | |
| 1a Regulation (EU) 2023/955 of the European Parliament and of the Council of 10 May 2023 establishing a Social Climate Fund (OJ L 130, 16.5.2023, p. 1) | |
| 1b [Proposal for a Regulation of 16 July 2025 on establishing the Connecting Europe Facility for the period 2028-2034] | |
| 1c Regulation (EU) 2021/1056 of the European Parliament and of the Council establishing the Just Transition Fund (OJ L 231, 30.6.2021, p. 1,) |
In order to make use of the experiences of those Member States that have already progressed substantially in terms of fleet decarbonization, the Commission should set up a forum for the exchange of these experiences and publish guidance on which policy options have identified as most effective.
| Text proposed by the Commission | Amendment |
|---|---|
| Article 6b | |
| Commission Reports | |
| 1. By… [OP insert date: 3 years after entry into force of this Regulation], the Commission shall carry out an evaluation of the direct and indirect economic impact of this Regulation on SMEs in light of the objectives that it pursues and present a report on the main findings to the European Parliament and to the Council. | |
| 2. By 31 December 2027, the Commission shall assess whether dedicated measures to stimulate the uptake of zero-and low-emission heavy-duty vehicles in the Union are deemed necessary, in particular as regards the objective of climate neutrality at the latest by 2050, and submit a report to the European Parliament and to the Council with the results of that evaluation. That report shall, where appropriate, be accompanied by a legislative proposal. |
| Text proposed by the Commission | Amendment |
|---|---|
| By 31 December 2032, the Commission shall review this Regulation and, where appropriate, submit a legislative proposal for its amendment, including for the setting of targets for the share of zero- and low-emission vehicles for the period after 2035. | By 31 December 2032, the Commission shall review this Regulation and, where appropriate, submit a legislative proposal for its amendment, including for the setting of more ambitious targets for the share of zero-emission vehicles for the period after 2035. |
| Text proposed by the Commission | ||||
| Member State | Target for the combined shares of zero- and low-emission vehicles, from 2030 | Minimum target for the share of zero-emission vehicles, from 2030 | Target for the combined shares of zero- and low-emission vehicles, from 2035 | Minimum target for the share of zero-emission vehicles, from 2035 |
| Austria | 90% | 58% | 95% | 95% |
| Belgium | 90% | 58% | 95% | 95% |
| Bulgaria | 48% | 31% | 67% | 56% |
| Croatia | 48% | 31% | 67% | 56% |
| Cyprus | 55% | 36% | 76% | 64% |
| Czechia | 55% | 36% | 76% | 64% |
| Denmark | 90% | 58% | 95% | 95% |
| Estonia | 55% | 36% | 76% | 64% |
| Finland | 83% | 54% | 95% | 95% |
| France | 69% | 45% | 95% | 80% |
| Germany | 83% | 54% | 95% | 95% |
| Greece | 48% | 31% | 67% | 56% |
| Hungary | 48% | 31% | 67% | 56% |
| Ireland | 90% | 58% | 95% | 95% |
| Italy | 69% | 45% | 95% | 80% |
| Latvia | 48% | 31% | 67% | 56% |
| Lithuania | 48% | 31% | 67% | 56% |
| Luxembourg | 90% | 58% | 95% | 95% |
| Malta | 69% | 45% | 95% | 80% |
| Netherlands | 90% | 58% | 95% | 95% |
| Poland | 48% | 31% | 67% | 56% |
| Portugal | 48% | 31% | 67% | 56% |
| Romania | 48% | 31% | 67% | 56% |
| Slovakia | 48% | 31% | 67% | 56% |
| Slovenia | 55% | 36% | 76% | 64% |
| Spain | 55% | 36% | 76% | 64% |
| Sweden | 90% | 58% | 95% | 95% |
| Amendment | ||||
| Member State | Target for the combined shares of zero- and low-emission vehicles, from 2030 | Minimum target for the share of zero-emission vehicles, from 2030 | deleted | Minimum target for the share of zero-emission vehicles, from 2035 |
| Austria | 91% | 70% | 99% | |
| Belgium | 91% | 70% | 99% | |
| Bulgaria | 49% | 37% | 59% | |
| Croatia | 49% | 37% | 59% | |
| Cyprus | 56% | 43% | 67% | |
| Czechia | 56% | 43% | 67% | |
| Denmark | 91% | 70% | 99% | |
| Estonia | 56% | 43% | 67% | |
| Finland | 84% | 65% | 99% | |
| France | 70% | 54% | 84% | |
| Germany | 84% | 65% | 99% | |
| Greece | 49% | 37% | 59% | |
| Hungary | 49% | 37% | 59% | |
| Ireland | 91% | 70% | 99% | |
| Italy | 70% | 54% | 84% | |
| Latvia | 49% | 37% | 59% | |
| Lithuania | 49% | 37% | 59% | |
| Luxembourg | 91% | 70% | 99% | |
| Malta | 70% | 54% | 84% | |
| Netherlands | 91% | 70% | 99% | |
| Poland | 49% | 37% | 59% | |
| Portugal | 49% | 37% | 59% | |
| Romania | 49% | 37% | 59% | |
| Slovakia | 49% | 37% | 59% | |
| Slovenia | 56% | 43% | 67% | |
| Spain | 56% | 43% | 67% | |
| Sweden | 91% | 70% | 99% |
Back matter, 2
Parts that accompany the text rather than belong to it: explanatory statement, annexes, opinions appended by other committees. Collapsed.
Explanatory statement 10 blocks
With this Regulation, the European Commission aims to support the uptake of zero- and low-emission cars and vans in the fleets registered by large undertakings in the EU by setting fleet targets for 2030 and 2035. The European Commission has decided against employing an approach that would set fleet targets on individual companies. Instead, the Commission opted to task Member States to ensure that the uptake of zero- and low-emission vehicles is accelerated in line with the EU’s overall climate objectives, and specifically targets for the transport sector.
The co-rapporteurs support the aim of the regulation as well as the instruments chosen. They also deem the target levels (and the modulation by member state based on GDP) to be largely appropriate, only proposing a moderate increase of ambition in cars for 2030. For the cars target in 2035, given the likely state of the new car fleet at that point (based, e.g. on the CO2 standards for cars), the rapporteurs deem it no longer necessary to have in place a combined zero-and-low emission vehicle (ZLEV) target at that time, as a zero-emission vehicle (ZEV) target will provide a more targeted incentive to the decarbonisation of corporate fleets at that time.
For the co-rapporteurs, an additional objective of the Regulation is also to improve the accessibility and affordability of zero- and low-emission vehicles on the second-hand market. In their view, this objective is also clearly identified in the Commission’s own impact assessment and explanatory memorandum. It should therefore also be reflected in the terms of the Regulation.
Taking note that a significant share of trips are less than 5 kilometres, the co-rapporteurs also acknowledge that certain journeys or last-mile connections that were previously made by car or van could be made in future by electric bike or cargo bike. To encourage this shift towards cycling where possible, the draft report aims to encourage large companies to register corporate bicycles. Corporate e-bike leasing schemes for workers in place in some Member States have proven efficient at stimulating the demand for e-bikes, with the result to strengthen the competitiveness of the European bike industry and unleash the potential to create thousands of attractive jobs in the near future. Member States that put in place such schemes effectively would be able to apply a degree of flexibility towards their targets.
In order to provide guidance to the Member States and all market participants, the co-rapporteurs are adding a definition of financial support. At present, the EU automotive market is extremely fragmented when it comes to the support offered by Member States for the shift towards sustainable mobility in the corporate fleet segment. The co-rapporteurs aim to provide as much predictability as possible for market participants and create a level playing field among Member States. As some of the best practices already successfully implemented in Member States include differentiated taxation regimes for zero- and low-emission corporate vehicles (when compared to ICE alternatives running on fossil fuels), it should be clarified that the definition of financial support includes these tax measures, as well as direct financial incentives, and other regulatory advantages commonly granted to corporate vehicles.
The Commission proposal recognises the importance of shifting financial incentives in order to kickstart the uptake of corporate vehicles in all Member States and, in the co-rapporteurs’ view, rightly obliges Member States to end financial support for corporate vehicles other than zero-and low-emission vehicles after 2028. Plug-in hybrid electric vehicles can play a role in the transition towards zero-emission mobility and can support manufacturing jobs in Europe. From an industrial policy perspective, it is also necessary to provide the automotive sector with longer term predictability and investment certainty. Considering the strategic importance of building out Europe’s battery vehicle supply chain, it is crucial to secure as much demand as possible for battery electric vehicles, in order for these transformative investments to succeed. As the resources available to Member States for the financial support of corporate vehicles are always going to be limited, the co-rapporteurs deem it appropriate that these scarce resources should be targeted exclusively to zero-emission vehicles from 2032 onwards.
In line with the additional objective outlined above, the co-rapporteurs propose that Member States not only focus their support for corporate vehicles on zero and low-emission vehicles, but also make these vehicles available to lower- and middle-income households by providing support for the second-hand market as well.
To avoid further fragmentation of the single market, and to make implementation as swift and as effective as possible, the co-rapporteurs propose for the Commission to set up a forum for the exchange of best practices among Member States, and for the Commission to publish guidance based on the work of that forum.
As the success of this Regulation depends first and foremost on Member States, implementing the necessary measures to enable the uptake of zero- and low-emission vehicles in corporate vehicle fleets, the co-rapporteurs deem it necessary to make the provisions on the national policy plans (Art. 6) more substantive, ensuring sufficient follow-through by the Member States. To that effect, the Commission should have the possibility to issue recommendations on the plans, if it deems the measures outlined therein insufficient to reach the targets of the Regulation. Furthermore, in order to ensure a minimum level of harmonisation among Member States’ policies, all plans should contain some standard elements, including an analysis of the national markets, and an evaluation of policy measures both for the first- and second-hand market for corporate vehicles, as well as policies aimed at building out the necessary charging infrastructure.
The co-rapporteurs strongly support the requirement for new corporate vehicles to be ‘Made in the EU’ as a pre-condition for financial support by the Member States. To preserve and create attractive industrial jobs in Europe and support industrial activities and sovereignty within the Union’s territory, the Union should ensure that public money mobilised in the framework of this Regulation is targeted at vehicles ‘made in the EU’. Following the adoption of the proposal for the Industrial Decarbonisation Accelerator Act (IDAA), further assessment is required as to the need to ensure consistency and coherence between the two pieces of legislation. The co-rapporteurs for now believe that a dynamic cross-reference to the IDAA is preferred and therefore propose to delete from the text the empowerment for a delegated act on the matter. Nevertheless, they remain open to further considerations on the most appropriate way forward.
Annex: declarations of input 10 blocks
Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur declares that he included in his report input on matters pertaining to the subject of the file that he received, in the preparation of the draft report, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:
| 1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register |
| Platform for Electromobility |
| Enterprise Rent-A-Car UK Limited |
| Transport and Environment (European Federation for Transport and Environment) |
| Leaseurope |
| BNP Paribas |
| Euralia |
| Stellantis |
| Association française des sociétés financières |
| E-mobility europe |
| Taxis 4 smart mobility |
| Mouvement des entreprises de France |
| Bureau européen des Unions des consommateurs |
| Renault |
| Volkswagen Aktiengesellschaft |
| International Road Transport Union Permanent Delegation to the EU |
| Transports et Logistique de France |
| IVECO Group N.V. |
| International Council on Clean Transportation |
| Toyota Motor Europe |
| International Council on Clean Transportation |
| Climate Group (UK registered name: The Climate Change Organisation) |
| BDEW Bundesverband der Energie- und Wasserwirtschaft e. V. |
| Johnson Matthey plc |
| Mazda Motor Logistics Europe N.V. |
| Électricité de France |
| European Association Automotive Suppliers |
| Sixt SE |
| Verband der Automobilindustrie |
| Robert Bosch GmbH |
| Uber |
| Association des Constructeurs Européens d'Automobiles |
| Association des grandes entreprises françaises / Association of large French companies |
| Industriegewerkschaft Metall |
| CLECAT - European association for forwarding, transport, logistic and Customs services |
| Verband kommunaler Unternehmen e.V. |
| 2. Representatives of public authorities of third countries, including their diplomatic missions and embassies |
| None |
Where natural persons are identified in the list by their name, by their function or by both, the rapporteur declares that he has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.
Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur declares that he included in his report input on matters pertaining to the subject of the file that he received, in the preparation of the draft report, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:
| 1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register |
| Platform for Electromobility |
| Enterprise Rent-A-Car UK Limited |
| Transport and Environment (European Federation for Transport and Environment) |
| Leaseurope |
| Société Générale |
| BNP Paribas |
| Euralia |
| Stellantis |
| Crédit Agricole S.A |
| Association française des sociétés financières |
| Union française de l’électricité - UFE |
| E-mobility europe |
| Fédération Nationale des Transports Routiers |
| Taxis 4 smart mobility |
| Forvia |
| Mouvement des entreprises de France |
| Bureau européen des Unions des consommateurs |
| Renault |
| European Cycling Industries |
| European Cyclists Federation |
| European Association of Manufacturers of Moulded PU Parts for the Automotive Industry |
| Volkswagen Aktiengesellschaft |
| International Road Transport Union Permanent Delegation to the EU |
| Transports et Logistique de France |
| Orano |
| 2. Representatives of public authorities of third countries, including their diplomatic missions and embassies |
| None |
Where natural persons are identified in the list by their name, by their function or by both, the rapporteur declares that he has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.
Connections
The dossier, the decisions on this text and its other versions.
No connections found for this item.
Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2026). “DRAFT REPORT on the proposal for a regulation of the European Parliament and of the Council on clean corporate vehicles”. Text, 11 May 2026. docId CJ46-PR-787931. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/CJ46-PR-787931 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/CJ46-PR-787931 (CC BY 4.0).
BibTeX
@misc{epw-text-cj46-pr-787931,
author = {{European Parliament}},
title = {{DRAFT REPORT on the proposal for a regulation of the European Parliament and of the Council on clean corporate vehicles}},
year = {2026},
date = {2026-05-11},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/CJ46-PR-787931}},
url = {https://news.eu-parl.st-solutions.dev/texts/CJ46-PR-787931},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId CJ46-PR-787931. Data: EP Open Data API: document record (CC BY 4.0)}
}