{"id":1599,"date":"2025-04-29T07:07:28","date_gmt":"2025-04-29T05:07:28","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/auto-van-de-zaak-moet-elektrisch\/"},"modified":"2026-03-03T10:34:55","modified_gmt":"2026-03-03T09:34:55","slug":"company-car-must-be-electric","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/auto-van-de-zaak-moet-elektrisch\/","title":{"rendered":"Company car must be electric"},"content":{"rendered":"

The Cabinet is pushing for all company cars to be fully electric from 1 January 2027. This is evident from the Parliamentary letter Fiscal Policy and Implementation Agenda 2025<\/a>.<\/p>\n\n\n\n

Final tax<\/h2>\n\n\n\n

It is regulated by the introduction of a so-called pseudo final tax in payroll tax. It works very simply. For every car provided by an employer to employees, the employer pays an (additional) amount of payroll tax. The employer may not recover this tax from the employee.<\/p>\n\n\n\n

The pseudo-final tax to be introduced is 52% of the basis for the addition to income for the private use of the car and must be paid spread over the pay periods. If the employee pays a personal contribution for the private use of the car, it may NOT be deducted from the additional taxable benefit for the purpose of calculating the pseudo final tax.<\/p>\n\n\n\n

For a petrol car with a list value of \u20ac40,000, the addition to the employee's salary (22%) is: \u20ac8,800. For example, the employee pays 49.5% payroll tax (\u20ac4,356) on this, which is deducted from wages. In addition, from 2027, the employer pays the final tax levy of 52% * \u20ac8,800 = \u20ac4,576.<\/em> If the employee pays a private use contribution of \u20ac8,800, he does not owe any payroll tax, but the employer still pays the pseudo final tax of \u20ac4,576.<\/em><\/p>\n\n\n\n

The pseudo-final tax will apply to all cars with a combustion engine (including hybrid cars), both passenger cars and vans. For many delivery vans, the pseudo-final tax will not apply because there is no private use, so that the additional taxable benefit will be zero. And (delivery) cars of non-employees (e.g. a self-employed person with a sole proprietorship) will obviously remain unaffected because those users are not subject to payroll tax. However, a director-major shareholder is usually an employee, so that the BV is confronted with the pseudo final tax.<\/p>\n\n\n\n

The pseudo-final tax will apply to all cars with a DET (Date of First Registration) after 31 December 2026.<\/p>\n\n\n\n

It is still being considered whether the youngtimer scheme should be adjusted to avoid swerve effects.<\/p>\n\n\n\n

Motor vehicle tax base<\/h2>\n\n\n\n

Furthermore, the Cabinet is considering changing the basis of motor vehicle tax (MRB). It currently depends on the weight of the car. Electric cars are generally heavier than internal combustion engine cars and are therefore taxed more heavily with MRB.<\/p>\n\n\n\n

The Cabinet's mindset is that MRB charging will be based on vehicle area in the future. However, other options are also being explored.<\/p>","protected":false},"excerpt":{"rendered":"

Het Kabinet zet erop in dat alle auto’s van de zaak met ingang van 1 januari 2027 volledig elektrisch worden aangedreven. Dat blijkt uit de Kamerbrief Fiscale beleids- en uitvoeringsagenda 2025. Eindheffing Het wordt geregeld door de invoering van een zogeheten pseudo-eindheffing in de loonbelasting. Dat werkt heel simpel. Voor elke auto die door een […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1599","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1599"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1599\/revisions"}],"predecessor-version":[{"id":3611,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1599\/revisions\/3611"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}