As of January 1, 2027, the pseudo-final levy may be relevant if, as an employer, you make a passenger car with CO₂ emissions available to an employee or director/major shareholder for private use. Commuting counts as private use in this context. The new regulation makes this a good time to look ahead. What does the change mean for your current lease cars? And what options are available towards 2027? At Dealerleasing, we are happy to help find a solution that suits your organization.
The pseudo-final levy may apply, among other things, when:
Do you recognize this situation? Then it is wise to review in good time what options are available for your business mobility towards 2027.
Transitional provisions apply to passenger cars that were already made available under the conditions of the scheme before January 1, 2027. Under current rules, this transition period runs until September 2030. Therefore, simply ordering a car or entering into a lease contract before 2027 is not automatically sufficient. What matters is the moment at which the car in question is actually made available. For this reason, it may be wise to already review your current fleet and plans for the coming years.
As of January 1, 2027, under the conditions of the scheme, employers are subject to a pseudo-final levy of 12% per year on the list price of a fossil fuel passenger car made available for private use. This levy is borne by the employer and is separate from any taxable benefit for the employee. For example, with a list price of €30,000, 12% amounts to €3,600 per year. As a result, it is not only the car you choose that is important. The timing of when a car is deployed and the flexibility of your lease solution can also play a role.
Are there still petrol, diesel, or hybrid cars within your organization? Then this is a good time to consider what is suitable after the current lease period. With short-term leasing, you remain flexible and can more easily respond to changes in regulations, personnel, and mobility needs. This way, you are not unnecessarily tied to a single solution for years.
Fully emission-free passenger cars are exempt from the pseudo-final levy. The change from 2027 may therefore be a logical moment to investigate whether electric driving suits your organization. Consider, for example, daily mileage, charging options, range, and employee usage of the car. With a flexible lease solution, you can align electric driving with today's situation without your mobility having to be fully fixed for years.
For a self-employed professional with a sole proprietorship, the pseudo-final levy does not apply, because there is no employer-employee relationship. A director-major shareholder employed by a BV, on the other hand, may fall under the scheme. As a self-employed professional, other tax rules regarding business and private use of a car may, of course, be relevant.
At Dealerleasing, it is all about business mobility that can move with your organization.
This way, you retain the flexibility to adjust mobility when the organization, the fleet, or regulations change.
Would you like to know what options are available for company cars within your organization? We can look at the following together:
Leave your details below. Online Sales will contact you to discuss the situation and possibilities👇🏻
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