With 2023 quickly approaching, we are looking forward in business (also as a self-employed person) to what this new year will bring us. Driving a business car as a self-employed person is also on the radar. Therefore, in today’s blog a number of clear changes for the coming year.
Addition electric driving 2023
There will be some changes in the additions for next year. New electric cars that are registered in that year have an addition of 16% over the first €30,000 for tax purposes; you pay 22% on the part above that.
Drivers of cars powered by traditional fossil fuels pay 22% addition to the entire tax value and therefore do not make use of benefits on addition.
The road tax for 2023 is determined on the basis of CO2 emissions. Cars that do not emit CO2 will also not pay road tax in 2023 (they will be exempt). This exemption applies at least until 2024.
Zero-emission driving – no BPM
BPM is determined for each car on the basis of CO2 emissions. In 2023, zero-emission (zero-emission) cars will again be exempt from BPM, which applies up to and including 2024.
This is certainly good news for entrepreneurs, since no VAT is charged on BPM and this was therefore always charged on top of the price of a car. So, as a self-employed person, do you go for fully electric? Then you can reclaim the full VAT on the car.
Electric driving offers many advantages
We understand that from our profession we are of course convinced of the enormous value of electric driving for drivers, for our environment, the future of our world and in driving pleasure and comfort.
In addition, we see that the Netherlands and surrounding countries are very clear in mind that this growth in the number of electric cars also requires the infrastructure to move along. Bluntly; more charging stations in a good distribution. Private individuals, municipalities, public locations AND companies contribute to this; there is a solution for every charging problem.
Curious about which solution suits you or your company/location? Our advisors are happy to get in touch with you!