Note: afkoopregeling lease car no longer deductible

Posted on 31-03-2015 at 21:56 by Dizono – No comments”

Many leaserijders is in the contract a afkoopregeling included. Leave you for termination of your lease contract you or your employer, then you have a substantial amount aftikken. That was previously tax deductible, but those days are no more.

A afkoopregeling is a provision within the car scheme of a company, that suggests that the company car upon termination of employment you must bring with you or that there is a to pay compensation. Under the pressure of cost savings, such provisions are often in autoregelingen recorded and many leaserijders have consciously or unconsciously signed for.

To 2014 was in the Handbook payroll Taxes 2014 quite clearly indicates that such a lump sum is considered could be as own contribution, which is deductible of income tax purposes. This was in some cases, a small comfort. In the Manual payroll Taxes 2015 shows the lump sum suddenly removed. More fun we can not make…

The opinion of Association of company Car (VAvdZ) to all business drivers is to the afkoopregeling to attract and rely on generated trust. The business rider in question has, in fact, the car scheme signed with the then current rules in mind. Martin Huisman, chairman of VAvdZ: “This is not more and not less than during the match the rules of the game change. The Tax office has now of our association on this subject a letter, which we them to ask for an explanation and for the reversal of this adjustment.”