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    New rules additional tax liability postponed until 2022

    As of this year, new rules would come into effect with respect to additional tax liability for employees who have two or more company cars in use. However, Belastingdienst (the Dutch Revenue Service) received so many questions about the new rules that they decided to postpone their implementation until 2022 instead.

    Driver’s licenses

    If an employee’s private use of a company car exceeds 500 kilometers, there is additional tax liability for that employee. This means a set amount is added to the employee’s taxable wages for the private use. If more than one company car is in use by an employee, additional tax liability applies for every car in which the 500 kilometer threshold for private use is exceeded. However, the number of driver’s licenses in the employee’s family must also be taken into consideration. If only the employee has a driver’s license, additional tax liability applies for only one car – even if the 500 kilometer threshold was exceeded in more cars. If two people in the family have a driver’s license, additional tax liability applies for two cars; if there are three driver’s licenses, three cars; etc.
    In case additional tax liability does not apply for all company cars in use by the employee, a set amount should only be added to the employee’s taxable wages for the car(s) with the highest catalog value. As of 2022, however, this should be done for the car(s) with the highest additional tax liability.

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