![\"delivery](\"https:\/\/vwg.nl\/wp-content\/uploads\/20160628_bestelauto_wisselend_VWGNijhof-1024x384.jpg\")
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With regard to a car made available to an employee, the following applies in respect of private use wages in kind<\/em> be taken into account. This benefit in kind is equal to a flat-rate percentage of the car\u2019s list price. Only where it is proven that fewer than 500 kilometres were driven for private purposes in a calendar year may the additional tax liability for remuneration in kind be waived for that year.<\/p>\n All of this applies not only to a passenger car<\/em>, but also for a delivery van<\/em>. However, there are a number of specific options available for delivery vans to prove that fewer than 500 kilometres have been driven for private purposes. For example, no additional kilometres need to be added if it can be demonstrated that the vehicle is parked at the employer\u2019s premises outside the employee\u2019s working hours.<\/p>\n A delivery van is a vehicle that is (primarily) fitted out and used for the transport of goods, but which does not qualify as a lorry. This document explains exactly what constitutes a delivery van schedule<\/a>.<\/p>\n In addition, a special rule applies to delivery vans used on a continuous, alternating basis by two or more employees, where, due to the nature of their use, it is difficult to determine to which of the employees the van has been made available for private use. For such vans, no remuneration in kind needs to be taken into account, but the employer must pay income tax in the form of a flat-rate levy of \u20ac300 per van.<\/p>\nAlso for delivery vans<\/h4>\n
Continuous and varied<\/h4>\n