The big, white gas guzzler has a yellow licence plate. That means the owner paid about 30% less than a person who bought the same car on standard plates. There are no rear seats in the Audi, a condition of yellow plate ownership. They are meant to be vans.
The car on the right has standard plates and gets no special deduction. It’s carrying a supply of toilet roll and other materials. It’s a working car. The Audi is carrying air.
In Denmark five door vehicles with no rear seats can be sold as commercial vans, a rule designed in the days when these were Escorts, Golfs and Astras and the like. I never see Astra/Golf vans but I often see Porsche Cayennes, Audi Q7s and even Chevrolet Camaros with yellow plates.
If you can afford a Porsche Cayenne with yellow plates then you can afford a Focus van. If you don’t buy the Focus van you are evidently not carrying anything. Denmark’s a funny place. It’s not clear why the tax office allows this anomaly to persist but I think it’s for fear of alienating right-leaning businessy types.