one of the rules is that a cage between front seats and loading bay is installed. APPROVED cages. Removing or modifying the cage is causing the government to make you pay for having more seats installed.
Some of the tricks to avoid high taxes:
1. Convert the car into a heavy truck. You need a stricter license to drive those. The truck is approved to have a total weight of 7500kg.
Truck needs a cage between seats and loading bay.
2. Approving the car as a delivery truck. Standard driver license.
Total weight max. 3500kg. Cage is often moved further to seats, people over 1.9m have problems with knees hitting the dash.
This is class. A
Class B. Deliv.trck is only approved when loading space is at least 90cm width, 110cm Height and 160cm depth. This is why many of those cars have been ruined by modifying roof, floor and carpets.
Those laws had to be made because of all the audis, vw's was classed as deliv.trcks. Btw, this class A is not beeing approved anymore.
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There was a case a few years ago, when the new touran was imported.
550 was approved as class B, until the Gov. discovered they was not holding the dimensions. None of them could be approved, and people had to pay A LOT more for those cars, as 60% of the price i directly taxes.
Price of installing extra seats in my car, cost 6000$ today. In a year and a half, it costs have reduced by 98%