Measures for car & mobility
The plans for the coming year were officially announced on Prince’s Day. Mazars created a list of the most important (fiscal) proposals from the 2020 tax package for you. What’s changing for you?
Addition of emission-free cars
The Climate Agreement includes a measure to increase the addition to the taxable amount for the private use of a company electric car. As of 1 January 2020, the tax addition for electric cars will increase to 8% (from 4%) of the list value to € 45,000 (from € 50,000). In addition, the normal addition of 22% applies. In 2021, the addition amounts to 12% of the first € 40,000. The normal addition remains at 22%. In the years after 2021, the addition to the first € 40,000 will increase until, from 2026 onwards, no distinction will be made between electric and ordinary company cars. For cars that will be registered for the first time in 2019, an addition of 4% to the catalogue value will apply up to € 50,000, and an addition of 22% will apply for the excess.
Extension of the exemption for BPM and MRB electric cars
Until 1 January 2021, there will be an exemption from the taxation of passenger cars and motorcycles (BPM) for cars with no CO₂-emissions. The proposal is to extend this exemption until 2024. In 2025, the regular rate with a fixed base of € 360 will apply to emission-free cars. It is proposed that the exemption from vehicle tax (MRB) for the above mentioned cars should also be extended until 2024. By 2025, emission-free cars will have to pay 25% of the (state's) MRB. As from 2026, the exemption from MRB will no longer apply. For passenger cars with CO₂-emissions of up to 50 grams, a 50% discount to the regular MRB rate will apply until 2024. In 2025, a three-quarter rate will apply. From 2026, the regular rate will apply.
Increase in MRB rate for delivery vans
The government proposes that, in accordance with the Climate Agreement, the MRB rate for delivery vans be gradually increased each year. This is an increase of € 24 per van per year from 2021 to 2024. For 2025, it is proposed to reduce the rate by an average of € 24 per year. For the years referred to above, the rate will be indexed annually.
Adjustment of the particulate surcharge
The government proposes to amend the earlier proposal on the fine particulate allowance for diesel cars with particulate emissions of more than 5 mg/km. For heavy-duty diesel delivery vans, the particulate matter standard will be 10 mg/kWh. The diesel car will at least meet this requirement if it has an ex-factory particulate filter. Previously, it was proposed that diesel passenger cars that were allowed after 1 September 2009 should be excluded from the levy. The cabinet is reversing this exclusion. In future, the exclusion will only apply to cars whose particulate emissions have not been registered. They get "the benefit of the doubt". If the factory-fitted particulate filter is removed, the vehicle is deemed to exceed the particulate matter standard. Proof to the contrary is possible.
Want to know more?
Would you like to know more about the 2020 Tax Plan, the proposed changes and what this means for you? If so, please contact us via email or by phone: +31 (0)88 277 15 00. We would be happy to assist you.