{"id":1270,"date":"2026-10-02T09:30:00","date_gmt":"2026-10-02T07:30:00","guid":{"rendered":"https:\/\/www.watacc.nl\/nieuwe-pseudo-eindheffing-fossiele-auto-van-de-zaak\/"},"modified":"2026-10-02T09:30:00","modified_gmt":"2026-10-02T07:30:00","slug":"nieuwe-pseudo-eindheffing-fossiele-auto-van-de-zaak","status":"publish","type":"post","link":"https:\/\/www.watacc.nl\/en\/nieuwe-pseudo-eindheffing-fossiele-auto-van-de-zaak\/","title":{"rendered":"Nieuwe pseudo-eindheffing fossiele auto van de zaak"},"content":{"rendered":"<p>Biedt u een zakelijke auto aan uw werknemer, bijvoorbeeld een auto uit uw eigen wagenpark of een leaseauto? En gebruikt uw werknemer de auto ook priv&eacute; of voor woon-werkverkeer? Dan betaalt u vanaf 1 januari 2027 extra belasting op zakelijke auto&#8217;s met uitstoot of die niet helemaal uitstootvrij zijn. Het gaat om auto&#8217;s met benzine-, diesel- of hybride aandrijving.<\/p>\n<p><!--more--><\/p>\n<p>De grens van 500 kilometer priv&eacute;gebruik per jaar geldt niet voor deze extra belasting. Woon-werkverkeer telt hierbij als priv&eacute;gebruik.<\/p>\n<p>De belasting is per jaar:<\/p>\n<ul>\n<li>12% van de catalogusprijs van de auto bij auto&#8217;s tot en met 25 jaar oud, en<\/li>\n<li>12% van de marktwaarde bij auto&#8217;s ouder dan 25 jaar.<\/li>\n<\/ul>\n<p>U betaalt de belasting via de loonheffing (pseudo-eindheffing). U mag deze belasting niet doorberekenen aan uw werknemer.<\/p>\n<p>Het doel van de belasting is dat werkgevers alleen nog zakelijke auto&#8217;s zonder uitstoot aan hun werknemers aanbieden, zoals volledig elektrische auto&#8217;s.<\/p>\n<p><strong>Uitzondering: 7 dagen andere auto<\/strong><br \/>De pseudo-eindheffing is niet van toepassing op een personenauto die aan de werknemer ter beschikking wordt gesteld voor een aaneengesloten periode van ten hoogste zeven kalenderdagen per kalenderjaar.<\/p>\n<p><strong>Uitzondering: 14 dagen voor onderhoud of reparatie<\/strong> <br \/>De pseudo-eindheffing geldt niet voor een personenauto die tijdelijk ter beschikking wordt gesteld ter vervanging van een andere aan de werknemer ter beschikking gestelde personenauto wegens schade aan, onderhoud of reparatie van die andere personenauto, voor zover de vervanging niet langer dan 14 aaneengesloten kalenderdagen duurt per periode van onderhoud of reparatie.<\/p>\n<p><strong>Overgangsregeling<br \/><\/strong>Voor zakelijke auto&#8217;s met uitstoot die u voor 1 januari 2027 al aan uw werknemers beschikbaar heeft gesteld, geldt een overgangsregeling. Pas vanaf 1 januari 2031 betaalt u de extra belasting ook voor deze auto&#8217;s. Eerder was dit vanaf 17 september 2030.<\/p>\n<p><strong>Note:<\/strong> De overgangsregeling geldt uitsluitend voor de huidige werkgever. Een vertrekkende werknemer kan de fossiele auto in de praktijk dus niet bij zijn nieuwe werkgever onderbrengen. Dat kan leiden tot een flinke afkoopsom van het leasecontract, afhankelijk van de afspraken hierover. Onderbrengen bij een andere werknemer van de oude werkgever met overgangsrecht kan wel.<\/p>","protected":false},"excerpt":{"rendered":"<p>Werkgever gaat pseudo-eindheffing betalen voor fossiele auto&#8217;s van de zaak.<\/p>","protected":false},"author":2,"featured_media":1271,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-1270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actueel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nieuwe pseudo-eindheffing fossiele auto van de zaak - Waterland Accountants &amp; Adviseurs<\/title>\n<meta name=\"description\" content=\"Werkgever gaat pseudo-eindheffing betalen voor fossiele auto&#039;s van de zaak.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.watacc.nl\/en\/nieuwe-pseudo-eindheffing-fossiele-auto-van-de-zaak\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nieuwe pseudo-eindheffing fossiele auto van de zaak - Waterland Accountants &amp; 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