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The government wants to force a clear acceleration in the transition to electric driving from 2027. One of the most discussed measures in this regard is the introduction of a new pseudo-final tax of 52% for employers who make company cars with CO₂ emissions available for private use. This plan, which will be part of the 2026 Tax Plan, should ensure that fossil business cars become less financially attractive and that electric driving becomes the norm more quickly.

What is the Pseudo-Final Tax?

The idea behind this measure is relatively simple: if an employer makes a car with emissions available to an employee and it can also be used privately, the employer will soon have to pay an additional tax on top of the existing addition. This pseudo-final tax therefore comes not instead of, but beside the current tax rules. In practice, this means a significant cost increase for companies with a fleet that still consists mostly of petrol or diesel cars.

The calculation of the pseudo-final tax is tightly regulated: the 52% is calculated on 22% of the list value (including VAT and bpm). This is the same basis used for the addition, but this levy does not take into account any personal contributions made by the employee. Employers must pay the levy monthly via payroll tax, which will be a structural and tangible cost.

Exceptions to the Pseudo-Final Tax

Fortunately, there are exceptions. Fully electric and hydrogen-powered vehicles remain outside this scheme because they emit no CO₂. Cars that are used exclusively for business purposes, such as certain delivery vans, are also not covered by this pseudo-final tax. Companies that already drive fully electric cars will therefore not notice the new rules.

Nevertheless, this plan is already causing quite a stir in the market. Many employers warn about the financial impact. Companies that are unable to electrify their fleet quickly, for example due to high purchase prices, charging infrastructure or specific mobility needs, will see their costs rise sharply from 2027. Especially in sectors where representative cars are an important employment condition, such as consultancy, sales and management positions, this can lead to a reconsideration of the entire mobility policy.

Employee resistance

In addition, there is also strong resistance from employees. Many employees say that they are not yet ready to fully switch to electric cars. Reasons vary: too limited range, insufficient charging options at home or on the road, or simply personal preference for a certain car or engine type. Especially for employees who drive a lot of miles or drive internationally, the plan raises many questions and concerns. Some fear that their current mobility choice will become considerably more expensive or even disappear.

Leasing companies and trade associations are also responding critically. They point out that the plan may be too short of a day for companies to completely change their fleet strategy. There are also fears of a “shock effect”: if many employers switch to electric cars in a short period of time, this could further pressure demand for charging stations, grid capacity and vehicles, resulting in price increases and delivery problems.

Arrangement also for DGAs

For DGAs (director-major shareholders), the pseudo-final tax also applies if, for example, their company makes a company car with emissions available. Self-employed persons with a sole trader, on the other hand, are excluded from the scheme because they are not legally an employer.

Although the plans are not yet final and need to be approved by the House of Representatives and Senate first, the direction is clear: the government wants to significantly discourage driving fossil business cars financially. At the same time, it is hoped that this will make electric alternatives more attractive, for both employers and employees.

In short:

The proposed 52% pseudo-final tax could radically change the Dutch fleet landscape. Employers are facing higher costs, employees fear a loss of freedom of choice, and the mobility market is facing a major transition. Market resistance is already strong, and the political discussion will undoubtedly flare up in the coming period. One thing is certain: those who are not prepared later may be unpleasantly surprised. At Carvendo, we follow these developments closely, so that you, as an entrepreneur, can switch in time.

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What is the Pseudo-Final Tax?

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Arrangement also for DGAs

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