Abstract
The increasing mobility, in particular the growth of car transport, is attended with disadvantageous aspects like congestion and pollution. Therefore the national government has considered to modify the fiscal rules which improve the mobility of the car. In the framework of wage and income tax the forfeiture rules for costs and compensation in commuting traffic, the private use of the company car, the discussion of costs and compensation related to business traffic were considered. Three scenarios are worked out. In one scenariothe use of public transport can increase with 10 to 15%. Caused by the decreasing use of the car the environmental pollution, in particular in urban areas, will decrease.