It is a rather bizarre question that has been concerned with domestic tax experts, media and politics for months: How must a pick-up be designed so that its buyer can enjoy a lavish tax compensation? In July, the government re -regulated the standard consumption exhaust (Nova) for small trucks under pressure from the ÖVP. In the course of the SME package propagated by the People’s Party, light commercial vehicles in class N1 up to a weight of 3500 kilos were again exempted from the Nova. At the pressure of the Greens, the thick Brummer had not been subjected to the delivery in the sense of emission reduction until 2021. The Nova is incurred when it comes to first registration, depends on the purchase price and emissions, which means that companies can already incur 10,000 to 20,000 euros in additional costs.