The 180% is for private cars. They give breaks for vehicles with special registration (commercial, foreigners etc.), I guess to not stifle business / foreign wo

The 180% is for private cars. They give breaks for vehicles with special registration (commercial, foreigners etc.), I guess to not stifle business / foreign workers too much. I think the rationale for the high fee is (a) Denmark likes taxes (around 50% income tax on average) to run our comprehensive welfare state, and progressive taxation that taxes wealthier people more is seen as the best approach (new car buyers sort of fit into this), and (b) "the environment", we have very good public transportation (and, famously, bicycle facilities) which the government wants to encourage. I don't agree 100% on those points but there it is.