Does your company allow you to lease a vehicle? Keep in mind that you may have to pay a net or fiscal additional tax liability. As a lease vehicle driver, you only have to pay this additional tax liability if you use your company lease vehicle for personal trips with a total distance of more than 500 kilometres per year.
Net or fiscal additional tax liability: A sum you have to pay when you use your company lease vehicle for personal trips.
How does this work? If you want to use your company lease vehicle for personal trips, the Tax Administration views this as remuneration in kind. It was therefore decided that you have to pay additional tax for this.
As a salaried employee, this additional tax liability will be listed on your wage statement. You pay tax over the total amount of your wage and the additional tax liability.
Let's say you drive a car with a fiscal value of €30,000 and an additional tax liability percentage of 22%. That means your additional tax liability will be €6,600 per calendar year. Divided by twelve months, that means a gross additional tax liability of €550 per month. To calculate the net additional tax liability, this amount is multiplied by the income tax rate. For a gross annual wage up to €68,508, this is 37.35%. In this example, the net additional tax liability is 37.35% of €550 = €205 per month.
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