In various professions, or in certain activities for a particular job, the employer to the employee, a company car disposal. The employer initially determines whether the employee may use private or solely for business purposes. Car, when the worker only business can drive there will be an addition to the contract must come when the ban on the private use of the made available car is listed, the monitoring and compliance and the penalties attached thereto.
It may also be that the car in the workplace must remain behind and the employee may only drive. during working hours in the car , in many cases, the employee may or private car use. Then it is up to the employee whether he wants to make here. Whether or not to use He is not private drive, he can not apply for a certificate private car use to the IRS. This is a form stating that no private more than 500 kilometers per year is driven so that the employer does not have to count. Favor of the car at the wages the company car Mileage commuting are not included. Caution: a statement not a private car use is not conclusive evidence. In addition to this statement must also balance the logbook to be. If the tax is to check the onus lies with the employee. So always make (next statement) for additional evidence, showing that you are among that 500 private kilometers per year remains. worker Beginning or private drive, this is a benefit of employment. This benefit is added to the salary as being 'aggregation car. It lies on the CO2 emission how high this addition is. since January 1, 2009, a new fee added. In total there are now three charges, namely: 14% aggregation at very economical cars with CO2 emissions of up to 95 grams per kilometer with a car that runs on diesel. An example is the Smart Coupe. 14% aggregation at very economical cars with CO2 emissions of up to 110 grams per kilometer by a car that runs on gasoline. Examples are: Peugeot 107, Toyota Aygo, Citroën C1. 20% additional tax on fuel-efficient cars with CO2 emissions of more than 95 grams and 116 grams per kilometer by a car that runs on diesel.
Examples include: Volkswagen Polo, Opel Corsa and Seat Ibiza. 20% aggregation at economical cars with CO2 emissions of more than 110 grams and 140 grams per kilometer by a car that runs on gasoline.
Examples include:. Fiat 500 and Chevrolet Matiz For all other car goes 25% . aggregation Calculation example: suppose you drive a car with a tax value of € 15,000. Bijtelling 25%: € 15,000 x 25% 12 months = € 312 , an addition 50 per month. Bijtelling 20%: € 15,000 x 20% 12 months = € 250.00 per month aggregation. Bijtelling 14%: € 15,000 x 14% 12 months = € 175.00 per month aggregation. It So definitely worth it!