are calculated as a function of the car type, subscribed insurance options, and also bonus/malus value (%), stating how many years the driver used the car without any accident or another event relevant to the insurance. It means that the bonus/malus is assigned to the insured person and also to family members (e.g. wife), who are allowed to drive the car. The bonus can be transferred between insurance companies. {| class="wikitable" |+ Bonus reduction Coefficient (CRM)'! Year of insurance ! Insurance discount coefficient (Bonus) ! Insurance discount ("bonus") ! Bonus for professionals ! Insurance discount for professionals |- | 0 | 1.00 | 0% | 1.00 | 0% |- | 1 | 0.95 | 5% | 0.93 | 7% |- | 2 | 0.90 | 10% | 0.86 | 14% |- | 3 | 0.85 | 15% | 0.79 | 21% |- | 4 | 0.80 | 20% | 0.73 | 27% |- | 5 | 0.76 | 24% | 0.67 | 33% |- | 6 | 0.72 | 28% | 0.62 | 38% |- | 7 | 0.68 | 32% | 0.57 | 43% |- | 8 | 0.64 | 36% | 0.53 | 47% |- | 9 | 0.60 | 40% | 0.50 | 50% |- | 10 | 0.57 | 43% |- | 11 | 0.54 | 46% |- | 12 | 0.51 | 49% |- | 13 | 0.50 | 50% |} French taxation In France, cars are taxed (malus) or credited (bonus) if their carbon emissions are above or below certain targets. The limits (can) change every year. French registration document (carte grise) The environmental tax is also applied as a malus, to all vehicles newly registered after 1 January 2008, affecting all passenger cars emitting more than 109 g of per kilometer emissions (as of 2020). This tax is paid when the registration document (called « carte grise » in French language) is done. Currently, the certificate holder must pay a penalty to the registration, according to the following rates (2020): < 110 g/km : no malus 110 g/km : malus of 50 euros 111 g/km : malus of 75 euros 112 g/km : malus of 100 euros 113 g/km : malus of 125 euros 114 g/km : malus of 150 euros 115 g/km : malus of 170 euros 116 g/km : malus of 190 euros 117 g/km : malus of 210 euros 118