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Written by:
Marcel Frazer


Change in addition regime for private use of company car?

If you or your staff have the use of a company car in the reduced (14% or 20%) taxable value bracket, you may want to check the taxable income addition for the private use of the car, as this has changed for cars whose first registration predates the first of July 2012 and whose CO2 emission exceeds 50 grammes per kilometre. If the car in question changed owners on or after the first of July 2012, it would have continued to come under the 14% or 20% value addition rate until the first of July  of this year, when the increased rate of 25% took effect. If ownership of the car never changed since the first of July 2012, the reduced rate will continue to apply until year-end 2018.

All other company cars – including those that have changed owners in the interim – come under the taxable value regime for a total of 60 months commencing on the first day of the month in which the car in question was first registered in name. When the 60 months are up, you recalculate the taxable value addition on the basis of then prevailing legislation (the regular rate being 25% unless the car in question is eligible for a reduced rate).

Dutch version: Bijtelling privégebruik auto gewijzigd?

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