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Originating from a company focused on professional solutions for Fleet and Mobility management, this user friendly web based application is the ideal tool for the proactive and online management of your vehicle fleet…
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Which company cars will be cheapest in 2010?

01/12/2009   -   A company car which an employee uses for private purposes constitutes a taxable benefit in kind. This benefit is liable to tax. As of 1 January 2010, the taxable benefit will no longer be dependent on the taxable horsepower, but on the CO2 emission level and the CO2 coefficient. Is this good news or bad news for employees?

How company cars will be taxed in 2010

A company car which an employee uses for private purposes constitutes a taxable benefit in kind. The tax authorities operate a flat rate to determine the monetary value of the benefit in kind. The private mileage is estimated at 5,000 or 7,500 kilometres depending on whether the distance between home and workplace (one way) is 25 kilometres or more respectively. For employees who use their car for private journeys only, that mileage is set at 5,000 km per year.

 

The taxable benefit is equal to the fixed private mileage (5,000 or 7,500 km, depending on the home/workplace distance), multiplied by the CO2 emission level of the vehicle and the CO2 coefficient.

Vehicle fuel type CO2 coefficient
Petrol/LPG/LNG engine 0,0021 euros / gram CO2
Diesel 0,0023 euros / gram CO2
Electricity (= minimum charge) 0,10 euros / gram CO2

The coefficients are indexed annually on 1 January.


Which company car will give you the best cash benefit?

SD Worx calculated the taxable benefit of a number of popular company cars and the difference between the new CO2 formula and the earlier formula based on taxable horsepower. The table shows that of the six cars, the BMW 3 Touring 318D yields the greatest cash benefit according to the CO2 formula. The Ford S-Max 1.8 tdci and the Golf Plus 1.4tsi petrol cost the employee extra salary, which amounts to a lower net salary.

Merk en type PK CO2 Maandelijks voordeel(5.000 km privéverplaatsingen) berekend op basis van ... Verschil CO2 - PK Maandelijks voordeel (7.500 km privéverplaatsingen) berekend op basis van ... Verschil CO2 - PK
      PK CO2   PK CO2  
Audi A4 Avant 2.0 TDI 11 140 € 150,58 € 134,17 € -16,42 € 225,88 € 201,25 € -24,63
BMW 3 Touring 318D 11 125 € 150,58 € 119,79 € -30,79 € 225,88 € 179,69 € -46,19
VW Passat Variant 2.0 TDI 11 129 € 150,58 € 123,63 € -26,96 € 225,88 € 185,44 € -40,44
Ford S-MAX 1.8tdci Ambiente 10 164 € 137,38 € 157,17 € 19,79 € 206,06 € 235,75 € 26,69
Audi A3 Sportback 1.6 tdi 9 112 € 124,17 € 107,33 € -16,83 € 186,25 € 161 € -25,25
Golf Plus 1.4 tsi (benzine) 8 146 € 114,13 € 127,75 € 13,63 € 171,19 € 191,63 € 20,44


What is remarkable is that under the new CO2 arrangement employees will have to pay more for popular multi-purpose vehicles (MPV) such as VW Sharan, Ford Galaxy, Renault Espace or Opel Zafira.
The standard models of these cars have a low HP but a high CO2 emission level. This made them ‘cheaper’ in the old system than in the new system. Employees will in principle get a better deal with a less polluting eco version of those same MPVs.


Merk en type PK CO2 Maandelijks voordeel(5.000 km privéverplaatsingen) berekend op basis van ... Verschil CO2 - PK Maandelijks voordeel (7.500 km privéverplaatsingen) berekend op basis van ... Verschil CO2 - PK
      PK CO2   PK CO2  
VW Sharan 1.9 tdi85 10 172 € 137,38 € 164,83 € 27,46 € 206,06 € 247,25 € 41,19
Ford Galaxy 2.0 tdci 11 159 € 150,58 € 152,38 € 1,79 € 225,88 € 228,56 € 2,69
Renault Espace Grand 2.0dci 11 196 € 150,58 € 187,83 € 37,25 € 225,88 € 281,75 € 55,88
Opel Zafira 1.7cdti Essentia 9 152 € 124,17 € 145,67 € 12,50 € 186,25 € 218,50 € 32,25

In association with SDWORX

 
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