Whether you want to start a sole proprietorship or a company, Partena Professional helps you start your business 100% digitally with personal assistance by our experts.
Have you been appointed co-owner, active partner or self-employed helper and you want to register as a self-employed person?
want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Discover our practical tool for your social insurance dossier.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
The national social security office’s (NSSO) 2nd quarter 2014 guidance to employers has clarified some matters relating to the CO2 contribution.
Essentially, they relate to:
The last two issues will be treated in an upcoming infoflash.
On 1 July 2005, the NSSO introduced a presumption of private use for any vehicle registered in the employer’s name or covered by a rental or leasing agreement or other vehicle use agreement provided to workers. This presumption was inserted into Section 38, § 3, quater of the Social Security (Employed Workers - General Principles) Act of 29 June 1981.
The presumption initially applied to both utility vehicles and general-purpose vehicles, but has now been amended by the NSSO administrative guidance for the second quarter 2014. Note that at present, only the NSSO guidance has been changed.
For the presumed private use of a company vehicle, the NSSO now distinguishes between:
The NSSO’s 2nd quarter 2014 administrative guidance specifies that there will be no presumption of private use for utility vehicles.
Based on this new guidance, therefore, travel between home and the place of work using a utility vehicle should not be treated as travel between home and the place of work for the purposes of calculating and deducting the CO2 contribution..
Three important points:
Source : Source: Administrative guidelines NSSO 2014/02.
Author: Anne Beckers
20/08/2015
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.