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What CO2 emission rates will be taken into account from 2021 onwards when calculating the taxable benefit in kind for a company car? We will briefly remind you of the rules.
Since 1 September 2018, all new registered cars have been subject to a stricter test, the WLTP test (Worldwide Harmonized Light Vehicle Test Procedure). It replaces the old NEDC test procedure
Up to and including 31 December 2020, car manufacturers must calculate for these WLTP cars, in addition to the WLTP value, a theoretical NEDC value, called the NEDC 2.0 value.
From 1 January 2021 onwards, car manufacturers may still calculate a NEDC 2.0 value for WLTP cars, but this is no longer an obligation. An exception is made for new passenger cars with a measured NEDC 2.0 value of less than 50 grams of CO2 per kilometre. For these vehicles, both the NEDC 2.0 value and the WLTP value will have to be indicated on the certificate of conformity (the CoC) up to and including 31 December 2022.
If the car manufacturer voluntarily mentions the NEDC 2.0 value on the CoC, the Belgian Vehicle Registration Service (DIV) will continue to register this NEDC 2.0 value.
Consequently, the following situations will be possible from 1 January 2021:
When determining the taxable benefit in kind for a company car, the vehicle’s CO2 emission rate as available from the DIV is taken into account. The law does not specify whether this is the NEDC value or the WLTP value.
For this reason, the FPS Finance stipulates that the following must be taken into account:
If the vehicle has 2 CO2 emission rates, it is therefore best to choose the lowest CO2 emission rate for determining the taxable benefit.
These rules apply until, if necessary, new legal provisions should enter into force. No legislative initiatives have yet been taken.
The CoC of the vehicle allows you to check whether a vehicle has 1 or 2 CO2 emission rates. If this is the case, the NEDC CO2 value is indicated under section 49.1 and the WLTP CO2 value under section 49.4 of the CoC.
Certificates of registration issued before 1 July 2019 mention only one CO2 value without any further specification (WLTP or NEDC). Since 1 July 2019, the certificate of registration no longer mentions any CO2 value. Via the "My vehicle, my plate application, you can request the CO2 value of the vehicle by entering the chassis number.
As mentioned above, the NEDC value or the WLTP value as available from the DIV is taken into account. In principle, these values correspond to the NEDC and WLTP values as mentioned on the CoC (under sections 49.1 (NEDC) and 49.4 (WLTP) respectively, taking into account the 'combined, weighted' CO2 value for plug-in electric vehicles and the 'combined' CO2 value for other types of engines).
If the CoC mentions a CO2 emission rate (NEDC and/or WLTP) but the certificate of registration does not do so and the DIV has no information about the CO2 emission rate, the following CO2 emission rates are taken into account:
Special rules apply when calculating the taxable benefit in kind of false hybrid vehicles (see our Infoflash of 17 February 2020). These are rechargeable hybrid vehicles purchased, leased or rented as from 1 January 2018 and:
If these vehicles have 2 CO2 emission rates, you are also free to choose the appropriate CO2 emission rate to assess whether the vehicle is considered a false hybrid vehicle.
The NSSO contribution, the so-called CO2 contribution, is also based on the vehicle’s CO2 emission rate. The NSSO has already specified that the NEDC value mentioned in the table (code 49.1) of the CoC must be used until the end of 2020. Until that date, the WLTP value (code 49.4) should not be taken into account. The NSSO has not yet expressed an opinion on the situation from 1 January 2021.
Source: FPS Finance, cars question 41.
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