{"id":955,"date":"2024-08-19T14:13:56","date_gmt":"2024-08-19T12:13:56","guid":{"rendered":"https:\/\/fiscalclear.com\/benefit-in-kind-company-car\/"},"modified":"2024-08-19T14:14:09","modified_gmt":"2024-08-19T12:14:09","slug":"benefit-in-kind-company-car","status":"publish","type":"post","link":"https:\/\/fiscalclear.com\/en\/benefit-in-kind-company-car\/","title":{"rendered":"Benefit in kind company car"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Minimum amount of ATN car  <\/h3>\n\n<p>The use of a <strong>company car for private purposes<\/strong> generates a taxable benefit in kind (ATN) for the beneficiary. <\/p>\n\n<p>This benefit is <strong>calculated on a flat-rate basis<\/strong> using the following <strong>formula<\/strong>:  <\/p>\n\n<p>&#8220;catalog value \u00d7 6\/7 \u00d7 [ 5.5 + (car CO2 emissions &#8211; reference CO2 emission rate) \u00d7 0.1 ] \/ 100&#8221;.  <\/p>\n\n<p>The benefit in kind therefore depends mainly on a vehicle&#8217;s catalog value and Co2 emissions. The higher the vehicle&#8217;s value, the higher the calculated benefit, and the higher a vehicle&#8217;s Co2 emissions, the higher the calculated benefit.  <\/p>\n\n<p>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 is<strong>1,600 euros per year<\/strong>.  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>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: &#8220;catalog value \u00d7 6\/7 \u00d7 [ 5.5 + (car CO2 emissions &#8211; reference CO2 emission rate) \u00d7 0.1 ] [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-955","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/955","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/comments?post=955"}],"version-history":[{"count":1,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/955\/revisions"}],"predecessor-version":[{"id":956,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/posts\/955\/revisions\/956"}],"wp:attachment":[{"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/media?parent=955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/categories?post=955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fiscalclear.com\/en\/wp-json\/wp\/v2\/tags?post=955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}