Fiscal matters

  • What is my lease vehicle's additional tax liability category?

    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

  • Why do I have to pay an additional tax liability?

    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.

    Example:
    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.

    Questions?
    Email: info@directlease.nl
    Telephone: 0541 - 571 710

  • Do the vehicle options I choose affect the additional tax liability I have to pay?

    The additional tax liability is calculated based on a vehicle's catalogue value, including any factory-installed options. All options installed by third parties (importer, dealer, etcetera) are not included.

    Questions?
    Email: info@directlease.nl
    Telephone: 0541 - 571 710

  • How is my net additional tax liability calculated?

    We will not ask you to grab your calculator and determine your additional tax liability yourself. Our website can easily show you what your net additional tax liability will be.

    Step 1:
    Choose the car you want to calculate and start the process: choose a colour, package and options. On the right-hand side of the page is our table with monthly fees. Whatever options you choose, the lease price, the fiscal value and the net additional tax liability are automatically calculated and displayed.

    Step 2:
    When you click on contract duration, the table will expand (see image below). 
    The calculation of the net additional tax liability will be more accurate when you enter your annual income and personal contribution (if applicable).

    Note: the calculation does not factor in the income-dependent general tax credit or the labour tax credit. This means your final additional tax liability may be higher than the calculation indicates.  

    Questions?
    Email: info@directlease.nl
    Telephone: 0541 - 571 710

  • For a used vehicle, is the additional tax liability calculated based on the vehicle's current or catalogue value?

    The additional tax liability is determined based on a vehicle's catalogue value. Its used value is not a factor.

    Questions?
    Email: info@directlease.nl
    Telephone: 0541 - 571 710

  • Is the fiscal additional tax liability calculated based on the vehicle's catalogue value inclusive or exclusive of motor vehicle tax?

    The additional tax liability is determined based on the vehicle's catalogue value including VAT and motor vehicle tax.

    Questions?
    Email: info@directlease.nl
    Telephone: 0541 - 571 710