Minimum amount of ATN car
The use of a company car for private purposes generates a taxable benefit in kind (ATN) for the beneficiary.
This benefit is calculated on a flat-rate basis using the following formula:
“catalog value × 6/7 × [ 5.5 + (car CO2 emissions – reference CO2 emission rate) × 0.1 ] / 100”.
The benefit in kind therefore depends mainly on a vehicle’s catalog value and Co2 emissions. The higher the vehicle’s value, the higher the calculated benefit, and the higher a vehicle’s Co2 emissions, the higher the calculated benefit.
However, the benefit of any kind thus obtained may never be less than a certain amount, indexed each year. For the 2024 income year, tax year 2025, this amount is1,600 euros per year.