- 11 Apr 2013
The Royal Decree of 3 April 2013 modifies the CO2 - emission benchmark applicable to the calculation of the benefit in kind represented by the private use of a company car.
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 2013 are:
- 116 g/km for vehicles fuelled by petrol, LPG or natural gas (the figure was 115 g/km for 2012);
- 95g/km for diesel-powered vehicles (no change compared with 2012).
These CO² emission benchmarks apply from 1 January 2013.
This Royal Decree does not take effect until 1 April 2013 for the deduction of the income tax on wages.
In practice, the increase in the CO² emission benchmark for vehicles fuelled by petrol, natural gas or LPG will reduce the amount of the benefit in kind.
> Action point:
You should adapt the calculation of the benefit in kind and, therefore, also payroll slips, with retroactive effect from the 1 January 2013 for vehicles fuelled by petrol, LPG or gas. The income tax on wages to deduct from the lower benefit applies only from 1 April 2013.