Additional charge for a company car that is not owned for a full year
The height of the addition is (in addition to CO2 emissions) dependent on the number of private kilometers driven, namely on whether there are more than 500 kilometers per year have been driven or that this is not the case. For the application of the addition to taxable income, the driven private mileage first be recalculated to an annual mileage, if the company car is not available for the entire year. If it cannot be demonstrated that private use on an annual basis does not exceed 500 km, a taxable benefit is due. This taxable benefit is subsequently applied exclusively to the months in which the company car is available.
Tax consequences
This means that it is not possible to switch from “no addition” during the year without tax consequences (for example on the basis of a complete trip registration) to "additional benefit" and vice versa, if the number of private kilometers exceeds 500 annually. In that case, the additional benefit must be calculated for the entire year.
Termination of the tax addition during the course of a year This is only possible upon changing employers or if a car is no longer available after a certain date. The car must then remain with the company, and the car arrangement must preferably be terminated in writing.