The Ministry of Taxation has changed and clarified conditions in the executive order on the regis-tration of drivers in vehicles. In this article, you can read about what this means for your company and you as an employee.
The Ministry of Taxation has adopted an amendment and clarification of the order on the registration of end users of vehicles in the DMR (Digital Motor Register), which means that all employees who have had a vehicle at their disposal for 30 days or more, must be registered as user 2 in the Motor Register.
The change comes in the light of the fact that it was not clearly defined how the end user was to be registered, and the entire change in the order can be read here: Order amending the order on regis-tration of vehicles (retsinformation.dk).
The requirement for registration of all users gives the authorities a better control overview in relation to the Registration Tax Act, traffic rules and in connection with reckless driving.
What does this concretely mean for companies and drivers?
This means that all employees who have had a vehicle at their disposal for 30 days or more, must in future be registered as users in the Motor Register.
When does it come into effect?
The clarification comes into force on July 1st for cars on full duty and on October 1st, 2024, for cars on proportional duty, after which all new cars delivered must be registered with the end user. All existing vehicles must also be registered with the end user if there are changes to the lease agreement (e.g. term or new user).
Whose responsibility is it to ensure that the vehicle is registered correctly?
• If it is a private vehicle, it is the vehicle's owner who is responsible for correct registration.
• If the vehicle is owned by the company, the company itself must take care of the registration.
• If the vehicle is leased, the leasing company is responsible.
• If the vehicle does not have a permanently associated end user, there is no requirement to register in the DMR. This typically applies to pool cars, vans with several users, etc.
The above means that the leasing company in the future must collect the driver's CPR number in connection with registration in the DMR. In relation to this process, we await the Motor Authority's guidelines, so registration and obtaining CPR number takes place in accordance with applicable legal requirements.
If you have any questions about the above, you are welcome to contact your contact person at LeasePlan | ALD.