Car and Tax Authorities

A car always raises a great deal of interest. The Dutch Tax Authorities also show great interest in this. The Tax Authorities will come around in all possible ways to have a look at the situation of your vehicle park. accon■avm is always there to create an overview of your situation.

Car and entrepreneur

The entrepreneur has obligations, but also opportunities. If you use the vehicles privately, you must add a certain amount to your profits. If the vehicle is not used for private purposes, you must prove this. We can help you make the right choices in advance and to substantiate them well. We will also support you if you have to go into retroactive discussions with the Tax Authorities, because they use material from many sources to prove private use of a vehicle.

Car and statutory payroll tax

With regard to the statutory payroll tax for yourself and your employees, it is important to apply the correct percentages for additional charges in case company cars that are put at the disposal of the staff. If the employee has submitted a ‘Declaration of no Private Use’, in principle you don’t need to include this in the payroll tax.

For employees who use their own cars, you can provide a tax-free kilometre reimbursement. Here too, you need to know which rules apply and we will be happy to assist you in this.

Vehicles and private motor vehicle and motorcycle tax (BPM)

In principle, every vehicle used in the Netherlands is subject to BPM. In non-resident situations, under certain strict conditions, an exemption is possible. You can request this at the Dutch Tax Authorities. If you are driving a car with a foreign registration number, we will assist you in preventing that you are stopped on the road in the Netherlands and that you get into any problems.

Cars and the environment

There are various measure used to promote eco-friendlier cars. Consider for example, lower percentages for additional charges for private use as well as investment regulations for entrepreneurs.

Cars and VAT

If you are an employer who provides your staff with company cars that are also used privately (including commuting to and from work), this may affect your VAT deductions for car expenses.

accon■avm can advise and assist you with your tax opportunities and obligations regarding cars and the Tax Authorities. Contact one of the specialists in international tax advice via international@acconavm.nl.