Benefit in kind: private use of a company car - New CO² emission benchmarks for 2014

The CO2 emission benchmark applicable to the calculation of the benefit in kind for the private use of a company car was modified for 2014.

The benefit in kind for the private use of a company car is calculated on the basis of a CO² emission benchmark determined annually by the King.

The new CO² emission benchmarks applicable for 2014 are:

These CO² emission benchmarks apply from 1 January 2014.

> Action point

As of 1 January 2014, please calculate the benefit in kind for company cars fuelled by diesel, petrol, LPG or gas in all pay slips in accordance with the new CO2 emission benchmark.