There's no such thing as a "best" luxury car, because different people define luxury in different ways.
However, following is a list of luxury cars that many people would consider "best" in various categories:
- Cost-no-object, old-world luxury: Rolls-Royce, Bentley, Maybach
- Sports-car luxury: Aston Martin, Maserati (Ferrari, Lamborghini and Bugatti are deliberately excluded, because their emphasis is more on sport than luxury.)
- High-end luxury: Jaguar, Mercedes-Benz, BMW, Audi (Europe); Lexus, Infiniti (Japan)
- American luxury: Cadillac