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    New notional income not until 2022

    If an employee can dispose of more than one company car at the time, the new notional income rules will apply as of January 1, 2022. The new rules should have become effective as of the beginning of this year, but the Belastingdienst has postponed the amendment due to several practical reasons. If an employee drives a company car, as an employer you will have to add a notional income to his salary for this private use. The notional income can be omitted if the employee drives less than 500 private kilometres in a calendar year. If an employee can simultaneously dispose of more than one company car, you will in principle have to add the notional income for each car the employee drives more than 500 private kilometres with in one year. If he doesn’t need to add to his income for all cars, he will have to take the car(s) with the highest listed value in 2021. Initially, you should have taken the car(s) providing the highest notional income as of 2021, but this amendment has been postponed until 2022.

    Driving licences

    When more than 500 private kilometres have been driven in several cars, the number of driving licences in the family will have to be taken into account for the notional income. In principle, you add for as many cars as there are driving licences. If the employee’s family has two people with a driving licence, you add the notional income for two cars with the highest listed value. If the employee is single, or his family consists of one person with a driving licence only, you only add the car with the highest listed value. Due to the new rules, you will therefore no longer add for the car(s) with highest listed value, but for the car with the highest notional income.

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