Lifecycle
- Effective
- Last change
Country / jurisdiction: Belgium · Year: 2017 · Status: In force · Level: National · Type: Voluntary
Until the end of 2019, the deductibility rate from corporate income of expenses related to the use of company cars is:
120% for zero-emissions vehicles
100% for vehicles emitting between 1 and 60 g/km of CO2
Above 60 g/km, the deductibility rate decreases gradually from 90% to 50%.
From 2020 onwards, battery electric vehicles will be 100% deductible and the specific taxation scheme of company-owned Plug-in Hybrid Electric Vehicles is also expected to change.
Official source: https://www.eafo.eu/countries/belgium/1724/incentives
Source
https://www.iea.org/policies/6624Canonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.