‘Fine’ or 50 percent
A PreviOutly Announced ‘Fine’ for Offering Company Cars With A Combustion Engine on Board is Taking Concrete Form As A ‘Pseudo-levy’ in the 2026 Budget Memorandum. It is striking that the measure of also also has consequences for those who now drive purely for business purposes, ie without addition to the taxable income.
The Government is moving from rewarding to punishing when it comes to ‘greening’ the company car fleet. Where evs were promoted for a long time with extra low addition rates and other measures that made them cheaper, it is now equipmently time to make the alternative – the company car with a combustion engine – as unattractive as possible. This is done with a PreviOutly Announced Measure Official Called the ‘Pseudo-levy’. Let’s First Define That Term Based On The Literal Description In The Plans:
“With final Taxation, only Wage Tax is Levied from the Withholding Agent, Without Being Reflected by the Employee. When a Final Levy is Levied as an additional Levy-ie in Addition to the Wage Tax Levied by the Withholding agent from the Employee Pseudo-levies are generally used to discourage certain behavior tax. ”
Earlier, a pseudo-levy or 52 percent of the addition was consulted, but now it appears that 12 percent of the neat catalog Value of the fuel car in Question Has Been Chosen. This applies to company cars that are made available to employees and are also used for private purposes, altheoth there is a major caveat regarding the latter, which is explained in the last paragraph of this verticle.
For a car with a Net Value of 40,000 euros, The Employer Therefore Pays An Extra € 4,800. The pseudo-levy is formally emphatically intended for the party that makes the car available, Ie the Employer. Entrepreneurs who make a car available to themelves escape the dance and do not have to pay a pseudo-levy. The Business Drivers Association Points Out That Employers Will Undoubtedly Pass On The Extra Amount to Be Paid to Employees. That is undoubtedly secretly the idea, because otherwise there would be no motivation for employees to choose a full -electric car. The Government Estimates That The Majority of Employers Will Choose to Only Make Emission-Free Vehicles Avarable to Employees, Insofar As This Is Not Already Happening of Course.
Youngtimers
The pseudo-levy for company fuel cars will take effect on January 1, 2027. However, there will be a transitional arrangement for fossil passenger cars that are made avoidable before that date. This applies Until June 1, 2030, after which the extra Levy Applies to All Fuel Cars made available to Employees. Anyone who gets a youngtimer from their employer will also have to deal with the pseudo-levy. This applies to cars that are no older than 25 years and is always calculated on the catalog value. This is Different For The Addition: From 15 Years It is Calculated on the Market Value of the Car in Question.
Huisman Points Out a Striking Feature of the Measure, which has had major consequences for business drivers who do not add their ‘Company car’ to their taxable income. They drive that car purely for business with mileage registration, and may drive a maximum of 500 registered kilometers per year privately. For this Category, Commuting is Considered Business for the Addition, But with the Pseudo-levy, Commuting is SEEN AS Private. In concrete Terms, this mean that those who do not pay addition will still have to deal with the extra levy. In This Way, ‘Fossil Driving’ there is also Made Unattractive for this Category of Business Drivers.