Through the “Ecological Bonus” law (Ökoprämiengesetz)(that came into force on March 26th 2009 by the Austrian parliament) an ecological incentive was introduced for a replacement of vehicles (scrapping of end-of-life-vehicles (ELV) and their substitution by new vehicles) in the period between April 1st and December 31st in 2009. The ecological bonus was sponsored by the Federal Ministry of Finances, by the car importers, by the car dealers and by ARGE-Shredder with different shares. The aim of this Master Thesis, which was supported by the working group of the automobile importers (Arbeitskreis der Automobilimporteure), the federal committee of the vehicle traders (Bundesgremium des Fahrzeughandels) and ARGE-Shredder GmbH, was to analyse the “Ecological Bonus” 2009 in respect of the advantages and disadvantages from the economic and ecological point of view. The Thesis in hand, besides the description of the “Ecological Bonus” in Austria, contains a survey of scrapping incentives in other European countries, an overview of the amount of scrapped ELV in Austria as well as the bought new vehicles. To assess ecological aspects too, the ELV are compared with the bought new vehicles regarding their fuel consumption and their particle and exhaust gas emissions. The dismantling of ELV and the resulting material flows are displayed with the help of a material flow analysis. The recovered (raw) materials can be subjected to a monetary assessment in an intensified investigation, while the raw material loss due to the transfer of ELV into other countries is considered. Furthermore, the effects of the “Ecological Bonus” incentive on the national economy is described, including monetary aspects (taxes, revenues and expenses) and safety aspects due to increased personal safety in new vehicles.