Milieuvriendelijke wagens Fiscaal regime. Woensdag 20 mei 2015

Milieuvriendelijke wagens Fiscaal regime Woensdag 20 mei 2015

1. Globaal perspectief

1. Globaal perspectief: evolutie van CO² emissie tot 2005 The big picture 1971

General Motors, 1971 Buick Riviera Owner‘s Manual

Today •Road transport is not the biggest polluter • Pollution increased significantly during 1970-2005 •Could it be that cars are cleaner, but that there are more cars? Our focus today will be on the Road transport, limited to passenger cars

Source : EC / Emissions Database for Global Atmospheric Research (EDGAR) © 2014 KPMG Tax & Legal Advisers, a Belgian Cooperative and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.

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1. Globaal perspectief: evolutie van de gemiddelde CO² uitstoot van nieuwe wagens

Source ACEA

© 2014 KPMG Tax & Legal Advisers, a Belgian Cooperative and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.

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2. Europees perspectief

2. Europees perspectief •Subsidies : Germany, Luxemburg, Spain, United Kingdom

•Fiscale aftrek: hogere fiscale aftrek voor groene wagens  Germany, Netherlands, Belgium

•Fiscale vrijstellingen: Denmark, Germany, Netherlands, Norway, United Kingdom, Belgium

•Andere : niet-fiscale incentives voorbehouden voor groene wagens Denmark, Germany, Luxemburg, Netherlands, Norway, United Kingdom, Belgium


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2. Overzicht Country

Grant

Belgium

Deduction

Exemption

1. Costs are 120% tax deductible

1. Registration tax 2. Road tax 3. Reduced BIK

Denmark

France

1. CO2 emission related Bonus/malus system for purchase of new vehicles

1. Accelerated depreciation

Other

1. Green tax 2. Registration tax

1. Free parking

1. Corporate vehicle tax exemption 2. BIK related to provision of electricity : (partial) exemption of social security contributions 3. Reduced registration costs

1. Tax on high emission vehicles


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Grant

Deduction

Germany

Italy

1. Purchase discount based on CO2 emission (max 5.000 EUR)

Luxemburg

1. Financial allowance of 5.000 EUR

The Netherlands

1. Additional deduction depending on CO2 emissions

Exemption

Other

1. Vehicle (road) tax (10 years) 2. Privately used company cars: battery price is deducted from company car taxable basis

1. Low-pollution-only zones in certain parts on town

1. Annual road tax is related to CO2 emission (but the minimum amount is also payable by EVs)

1. Low interest rates 2. Low insurance premium 3. Free parking spots 1. Subsidies for charging stations

1. Registration tax 2. Reduced BIK


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Grant

Deduction

Norway

Spain

1. Grants for acquiring new vehicles: ˗ General: 2.000 EUR ˗ Electric: from 1.800 EUR to 20.000 EUR

UK

1. 5.000 £ (~6.300 EUR)

1. Accelerated tax depreciation 2. Deduction of lease rental costs related to CO2 emission

Exemption

Other

1. Purchase tax 2. Purchase VAT on car and equipment 3. Lower road tax 4. Tolling 5. Congestion charges 6. Ferries charges 7. Reduced BIK

1. 2. 3. 4.

Free parking Use of public lanes Free loading spots Increased car allowance

1. Vehicle Excise Duty 2. Congestion fee 3. Lower BIK taxation


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3. Fiscaal regime in België

Fiscaal regime – verworpen uitgaven Vennootschapsbelasting Fiscale aftrek in functie van de CO² uitstoot ●Vast: 75%: bv brandstof, taxi Emissie CO² (gram/km)

●Interestkost : 100%

Aftrekbaarheid (%)

Diesel

Benzine

0

0

120

< 60

< 60

100

60-105

60-105

90

106-115

106-125

80

116-145

126-155

75

146-170

156-180

70

171-195

181-205

60

>195 of geen info

>205 of geen info

50

●Geen info: 50%

Elektrische laadpalen : 120% aftrekbaar © 2014 KPMG Tax & Legal Advisers, a Belgian Cooperative and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.

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Fiscaal regime – voordeel van alle aard Voordeel van alle aard voor het privé gebruik van een bedrijfswagen Vanaf 1 januari 2012 : ●Berekening voordeel cataloguswaarde x CO² quotient x 6/7 x afschrijvingsfactor

Minimum EUR 1.250 ●Bijkomende verworpen uitgave: 17% van het voordeel van alle aard (eigen bijdrage in mindering)  minimum belastbare basis


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Fiscaal regime – voordeel van alle aard Voordeel van alle aard dealt jaarlijks met 6% Maximale reductie 30% (5 jaar) Cataloguswaarde = waarde van de wagen met inbegrip van opties en werkelijke betaalde BTW

Kortingen worden niet meegerekend, met uitzondering van promotionele korting die aan eenieder wordt gegeven Wijzigingen 2015: Referentieuitstoot verlaagd van 93 gr/km naar 91 gr/km voor dieselmotoren en van 112 gr/km naar 110 gr/km voor benzine of LPG


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Overige fiscale maatregelen Privé wagens en bedrijfswagens  Belasting op inverkeersstelling en verkeersbelasting in Vlaanderen gelnkt aan emissienormen


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Fiscaal regime - beoordeling Algemeen  Fiscale stimuli hebben een positief effect.

Efficiëntie?  Marktaandeel elektrische wagens (pure en plug-in hybrids) : 1,3%  Gemiddelde CO² uitstoot gezakt met 16,5% in 5 jaar  Gemiddelde CO² uitstoot is 128 gr/km (EU gemiddelde 134 gr/km)

Source : Transport & Environment ACEA © 2014 KPMG Tax & Legal Advisers, a Belgian Cooperative and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.

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Vragen?

Dank u ! Thomas Zwaenepoel [email protected] +32 (0)2 708 3861

Milieuvriendelijke wagens Fiscaal regime. Woensdag 20 mei 2015

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