If the car is new at the time it is made available to the employee:
At first registration the taxation will be calculated as done previously. This is the level of taxation that was previously informed in calculations and leasing contracts. This will also form the base of taxation in the future when calculations are made for new vehicles.
It will not be possible to inform on the future level of taxation after recalculation, as this will not be known until the time of recalculation after 4 months. After recalculation the taxation will be based on market values.
The changed level of taxation will not affect the employee retrospectively in terms of the months when the employee had the original taxation. It will only have impact going forward from the time of recalculation. An employee with a company car will see an applied taxation for the full month (in the month where the car was made available). This applies regardless of whether the car was made available on the first day of the month or the last.
If an employee changes their car during a given month, the current legislation states that the highest taxation applies. This is also applicable if the taxation changes during a month, for any reason. This will also apply in the future. The result of this is that the changed taxation will apply from the moment of recalculation, no matter when during the month this is completed.
The changed taxation will be sent to the fleet managers who will then be responsible for informing affected employees and salary accounting of the changes.
When the vehicle is used at the time it is made available to the employee – including scenarios where the car user changes internally within a company, with taxation also changing to a different driver.
When the vehicle has previously been recalculated, the taxation will be based on market values. This applies for all vehicles registered after October 2017.
If a vehicle has to be recalculated but this hasn’t been performed, the initial taxation will apply up until the moment of recalculation. From the moment of recalculation, the taxation will change and will be based on market values.
For vehicles which are not being recalculated, the taxation will be based on the initial tax assessment from the first registration. Just as it applies for new vehicles, the changed taxation will not affect the employee retrospectively.