
Company cars for private use.
👉 So how about those taxes (quick cross section)?
Everyone has probably noticed that from 2026, only 50% of the VAT on the purchase of a car that is also used for private purposes and the entrepreneur does not want to worry about the “log book”.
A company that is subject to VAT will generally have two options in terms of VAT when purchasing a vehicle:
➡️ 50%
➡️ or 100%.
Quite a lot has already been written and lectured on this topic. The common denominator, however, is criticism of the drafters of the legislation.
Not so much because of the “flat rate” percentage, but because the Treasury once again failed to “connect its floors in the building in which it is housed”. A different regime applies to VAT than to income tax, employment tax or accounting.
The result should be even more chaos and contradiction than there is at present.
I’ve tried to summarise those tax regimes (including when you really need a “logbook”) in a simplifying table. 👇 You can find it in my next newsletter.
