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Addition to taxable income
Drivers of company cars have the advantage that they can use these company cars privately as well as for work. Employers charge their employees for this advantage, at a rate based on the car’s catalogue price. At least 25 percent of this catalogue price is added to the driver’s taxable income. A reduced rate may be applied for certain environment-friendly cars: 14 percent (since 1 January 2008) or 20 percent (since 1 January 2009).