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Reform - Benefit in kind of company cars

1 min to readFleet Management
Have you ordered a vehicle in 2022 or are you planning to do so in the coming months? Then this applies to you!
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On 1 January 2023, the new scheme (scheme B) for the calculation of the benefit in kind will come into force. It incorporates new CO2 emission thresholds for combustion/hybrid vehicles and a double category for 100% electric vehicles according to their consumption.

Scheme B:

This scheme B applies to:

In 2025, the benefit in kind will be taxed at a flat rate of 1% to 1.2% depending on consumption for 100% electric cars, and at 2% for other types of combustion engines.

For more information, please find on the link below the tables of the different schemes and the chronology of the periods.

Published at January 1, 2023
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