If you use your company lease vehicle for personal trips (more than 500 km per year), you will have to pay an additional tax liability. This additional tax liability consists of a percentage of the car's fiscal value that is added to your gross wage. The exact percentage depends on the vehicle's carbon emission level.
| Carbon emission | Additional tax liability |
| 0 g/km | 16% |
| More than 0 g/km | 22% |
Most cars fall into the 22% additional tax liability category. For fully electric vehicles, an additional tax liability percentage of 16% applies. This 16% additional tax liability only applies up to a sum of €30,000. If your lease vehicle costs more than that, you will pay an additional tax liability of 22% over the remaining sum.
A different percentage applies to youngtimers. If your car is older than fifteen years, it is classified as a youngtimer. For these cars, the additional tax liability is 35% of the car's current value.
Questions?
Email: info@directlease.nl
Telephone: 0541 - 571 710