Since 2012, the employee’s company car has been charged with what is considered a Benefit from all nature (VAA) cites, a tax which is determined by the purchase price and the CO2emissions. This also applies to the smartphone that your employer provides or the associated subscription. These benefits are according to the tax authorities professional income and the employee must pay a tax on this, i.e. the corresponding amount estimated benefit.
The Benefit in Kind (VAA) is determined on the basis of purchase price of the car (including options and without discount) on both sides CO2emissions on the other hand. The calculation formula is as follows: list price x [5,5 + ((CO2-uitstoot van de wagen – referentiewaarde CO2) x 0,1)] % x 6/7 x car age coefficient.
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Laagste VAA?
At CO2emissions, it is obviously a thermal or hybrid car, because the electric car issue (officially) no CO2 from. The legislator has obviously provided a solution with a Minimum VA below which one cannot sink, a question of stabilizing and securing tax revenues.
In 2021 this minimum was 1,370 euros and in 2022 it was 1,400 euros. It will be resurrected in 2023. And great, because she’s coming €140 bee, one 10% inflation. instead of 2.1 per cent in previous years. From now on it equals minimum VAA 1,540 euros for electric cars with a purchase price of up to 50,000 euros.
There are a few other changes to note. This increases the non-taxable maximum bicycle allowance from 0.25 euro/km to 0.27 euro/km for the income year 2023.
