The government has announced that things will change for electric cars next year (2022).
Content of the announcement
The additional tax private liability (a non-monetary component of the wages) remains unchanged. This means that the main rule is you pay tax over 22% of the new value (catalogue value) of the car. 100% electric drivers get a discount on this 22%. The discount for this year is 10% and is therefore (22% – 10%) 12%. In 2022 the discount will be 6%, and is therefore (22% – 6%) 16%. Please note: this 16% only applies to the first € 35,000 (in 2021: € 40,000). The discount rates apply for 60 months.
With these discount rates, the government presumably wants to target Tesla drivers, as it will only apply to the first € 35,000 and it ensure that 100% electric driving is affordable for everyone. From various plans, electric driving appears to be important to combat the climate crisis. The current target is 0 carbon by 2050, but further tightening is probably required.
The government has also announced that it will allocate extra money to give entrepreneurs a 10% subsidy on the purchase of an electric delivery van (with a maximum amount of €5,000). These delivery vans may also be eligible for, among other things, the environmental investment deduction.
Make your choice in time for 2022
Because of the above and below reasons, it is important to reconsider the company car:
- Perhaps in practice you drive the car almost entirely for business purposes (500 KM private or less) and you can prove this by means of a statement no private use or a comprehensive kilometer administration;
- Perhaps when purchasing a new car that falls under the discount rate, ask the dealer to do everything possible to ensure that the car still falls under the 2021 rules (then it is 12% addition instead of 16% addition);
- It is possible that the discount period of 60 months has expired and that it is therefore more economical to drive the car privately (after 60 months, a car falls under the 22% addition rate instead of the discount rate);
- Would you like to buy an electric delivery van? Use the available subsidy and environmental investment deduction to calculate whether it is a good option for your business. With a lot of applications the pot of money can be empty soon.
Three more tips:
- Decide before the end of the year whether or not to apply for a statement of no private use, as this is only possible per calendar year;
- The entrepreneur is free to keep a comprehensive kilometre record. The Tax and Customs Administration (Belastingdienst) does note the following:
If you use a trip registration system with the Keurmerk Ritregistratiesystemen, we assume that your trip registration is comprehensive. We can still perform an audit and investigate if a trip is business or private;
- AAME is happy to help you with making the choice regarding the additional tax privately liability; together with the entrepreneur we would like to calculate if the electric delivery van is a suitable choice for the company. This way you can take maximum advantage of the available schemes.
More interesting reading: A better environment starts with your car