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ABC CONSULTING

Comptabilité & Fiscalité

Advantage of any kind company car

Since January 1, 2012, the benefit of any kind for the free provision of a company vehicle is calculated on the basis of the catalog value and the CO2 emission of the vehicles according to the following formula:

Petrol, LPG and natural gas vehicles:

Catalog value x [5.5 + ((CO2 emission rate - 110) x 0.1)]% x 6/7

Diesel vehicles:

Catalog value x [5.5 + ((CO2 emission rate - 91) x 0.1)]% x 6/7

Electric vehicles:

Catalog value x 4% x 6/7

The regulations have provided that this benefit determination mechanism will be automatically adapted to take into account the annual change in CO2 emissions from the vehicle fleet. The benchmark CO2 emission must in principle be reviewed each year according to the evolution of the CO2 emission of vehicles registered as new.