Good point. This may in fact be the thing that BYD expects to get out of the Toyota relationship.
Registration rates are of the value including VAT[0]:
25% of DKK 65,800
85% of DKK 65,800-204,600
150% of the rest.
There are some deductions for electric vehicles that are complex (and decreasing) that are best read about on the linked page.
On the whole BYD don't seem to be wanting to compete at the bottom end of the market and are pricing their cars around the same level of their 'competitors'. They don't want to offer the cheapest electric SUV or even best the 'cheap' SUV, they want to offer best $80k electric SUV.
Polestar presents very well here, right now they have a better rep than Tesla which I find quite impressive, given that they are manufactured in China and sold by a relatively new sales organization. What is interesting is that somehow they've managed to sidestep the Chinese reputation issue completely and people perceive them as European, which they really are not.
I believe it's because Polestar attached itself to the Volvo brand, which is owned by Geely but is still run mostly independently in Sweden. The confusion is probably on purpose, and Polestar cars seem to be pretty good (from the reports of the few I know that own one).
I have no doubt about that. They play it very smart, but that's kind of logical, Geely, the parent company has extensive experience in marketing vehicles of all kinds in the West and they have already learned a couple of good and practical lessons in not leaning too much on their Chinese parentage but instead to play local as much as possible.