Benefit in kind: private use of a company car - New CO2 emission benchmarks for 2015

The CO2 emission benchmark applicable to the calculation of the benefit in kind for the private use of a company car was modified for 2015.

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 Royal Decree.

The new CO2 emission benchmarks applicable for 2015 are:

These CO2 emission benchmarks apply as of 1 January 2015.

> Action point

As of 1 January 2015, 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.