Purchasers of a new high-emitting car, who are typically people in higher income groups, pay a higher one-time registration tax at the time of purchase—starting in 2023, the maximum amount is €50,000 for vehicles emitting 225 g CO2/km (based on WLTP) or more.

The amounts have been used in the past to finance bonus payments for both BEVs and plug-in-hybrid vehicles
— Read on thedriven.io/2023/07/03/how-germany-and-france-are-making-evs-affordable-for-people-on-lower-incomes/