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Written by:
Bas Hollenberg


Zero tax addition vs. mileage log

It is common knowledge that an accurate mileage log bearing out that the tax payer in question during the calendar year has kept the private use of his or her company car below the 500 kilometre limit will result in said tax payer not being additionally taxed in this respect. But what if the tax payer switches cars in the interim? 

Cars with a CO2 emission rate of 50 grammes per kilometre or less for which Dutch vehicle registration plates were issued prior to the first of January 2014 essentially qualify for the zero tax addition band for a total of 60 months (albeit that certain conditions have to be satisfied). Those whose company car qualifies for the zero tax addition band are exempted from keeping a mileage log. 

Zero tax addition

During the first half of the calendar year, an employee had had a company car in the 25% tax addition band at his disposal. He had consistently kept an accurate mileage log and had not used the car for private trips. When the second half of the year rolled around, the employee was presented with a new company car in the zero tax addition band and stopped logging his miles. Much to his chagrin he received an additional payroll tax assessment for the first half of the year, as according to the Inspector of Taxes he had failed to prove that he had not used his company car for more than 500 kilometres in private trips during the year.

Employees who switch company cars while the calendar year is under way must be able to prove that their private use of the cars they have been using at one time or other during the year has not exceeded 500 kilometres in the aggregate. This was something the employee in question was unable to do as he had stopped logging his miles as soon as he had switched cars, and so the Amsterdam Court of Appeal ended up finding for the Inspector of Taxes.

Dutch version: 0% bijtelling en kilometeradministratie

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