Leased car

In this article, car refers to a car made available by the employer, not necessarily a leased car, although the majority of these cars are leased. Therefore, cars provided to natural persons on the basis of additional tax liability are referred to as “leased cars”. These cars are leased, but are also used for private purposes.
The scheme for private use of company cars applies to nearly all cars and vans provided by an employer. Also included are cars which are in fact owned by the employer. The cars referred to in this article are:

  • hired or leased by the employer
  • employee is the private owner of a car and has agreed with the employer to be compensated for all costs involved (including depreciation)
  • the employee has hired or leased a car and is compensated for all costs involved by the employer.

Leased cars can be registered in the name of the leaser or other regular users of the car in the database of the Dutch Road Transport Directorate (RDW). Double counts can occur if a person already has one or more cars and also has one or more leased cars. Double counts can also occur if the employee uses his/her own car and he is compensated for the costs by his/her employer.
It is not possible to distinguish between the type of vehicle on the basis of additional tax liability data. Apart from passenger cars, part of the ‘leased cars’ included in this analysis can, for example, consist of vans.