Benefit in kind: private use of a company car. New CO² emission benchmarks.

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.