Additional tax liability

In the Netherlands, a company-registered car at the disposal of an employee which has private mileage exceeding 500 km annually is subject to an additional tax liability, the so-called ‘bijtelling’. The tax liability amounts to a percentage of the Dutch catalogue price of the car inclusive of taxes. This is calculated as a gain which is added to the employee’s taxable income. The amount depends on factors including the car's CO2 emissions, the year of registration, and the catalogue price of the car.
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