If an employee withdraws his Declaration of no private use of a car during the course of a calendar year because he is going to drive more than 500 kilometers privately with the company car, this will have consequences for the employer and employee. After the statement has been withdrawn, the employer will receive a letter from the Tax and Customs Administration. This letter contains the information he needs for the payroll tax return.
After withdrawal of the Declaration for no private use of a car, the addition applies to all periods in the calendar year in which the employee has the car at his disposal. So also for the months in which he had the statement. According to Return Online one must be aware of this. From the moment the employer is aware of the withdrawal of the statement, he must apply the addition. He does not have to do this retroactively. The employer adds the benefit of the private use to the wages and uses the addition percentages that apply at that time.
exemption
Only if, for example, you have a journey registration can demonstrate that you do not drive more than 500 kilometers privately on an annual basis, you do not have to settle anything. Are you using a trip registration system with it Quality Mark RideRegistrationSystems, the tax authorities will assume that your journey registration is conclusive. They can still set up a check and investigate whether a ride is business or private.
If you have the car available for less than 1 year, you must adjust the annual amount. For example, if you have access to the car for 5 months, the correction for private use of the car is: 5/12 x 22% x the value of the car. You deduct this amount from the car costs. If you do not drive more than 500 kilometers by private car on an annual basis, you do not have to deduct anything from the car costs.
