The provision of a company-owned vehicle for private purposes results in a monthly benefit-in-kind valued at the lower of:
- Ìý
•ÌýÌýÌýÌý a percentage of the acquisition cost including VAT (as emphasised in RV/2100440/2023), and
- Ìý
•ÌýÌýÌýÌý a monthly cap per month
The percentage and the cap depend on the CO2 emissions at the date the car was first registered.
| CO2 emissions | Percentage of acquisition cost including VAT | Maximum monthly benefit |
| Above 141 g/km | 2% | EUR 960 |
| Up to 141g/km for car first registered in 2020* | 1.5% | EUR 720 |
| Zero emissions | 0% | EUR 0 |
*The CO2 emission value of 141 g/km applies in the calendar year 2020 for motor vehicles registered for the first time after 31 March
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Web page updated on 17 Mar 2025 15:40