By 2030, Dutch CO₂ emissions must be 49% lower than they were in 1990. It’s a great goal, and as a leasing company, we’re 100% behind it. A little earlier, we outlined a few of the measures in the Climate Agreement. Now we’ll answer some frequently asked questions about the consequences of the Agreement.
What is the objective set by the Climate Agreement?
The aim is that by 2030, only zero-emissions cars will be sold in the Netherlands. That is, cars that do not cause residual materials to end up in the environment. Examples include hydrogen and electric cars, which emit no greenhouse gases while driving, keep the air clean, and cause less noise nuisance.
How will the additional tax liability for electric vehicles develop in the coming years?
From 2007, partially/fully fuel-efficient driving was rewarded with an ‘incentive’ of just 4% in additional tax liability, but this will change as of 2020. This is partly because driving electric vehicles is becoming more and more the norm, so an incentive is no longer as necessary, but also because the governmental costs are no longer in proportion to the environmental benefits. This will mean an annual increase in the additional tax liability.
The following is an overview showing how the additional tax liability will develop in the coming years:
| Policy incentive 0% CO₂ |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
2026+ |
| Fixed electric motor vehicle tax (BPM) |
0 |
0 |
0 |
0 |
0 |
360 |
360 |
| Motor vehicle tax (MRB) (Fuel Cell/Full EV) |
0% |
0% |
0% |
0% |
0% |
25% |
100% |
| Additional tax liability percentage |
8% |
12% |
16% |
16% |
16% |
17% |
22% |
| Additional tax liability cap (EUR) |
45,000 |
40,000 |
40,000 |
40,000 |
40,000 |
40,000 |
N/A |
If you drive an electric vehicle, you currently enjoy a full BPM exemption, and this BPM exemption will continue until 2024. After that, the non-CO₂ emission-dependent fixed BPM will apply to every car with a CO₂ emission greater than 0 g. The MRB will also increase from 2025.
Does the increased additional tax liability also apply to current contracts?
If you have a current lease contract, the increase in the additional tax liability does not apply. The additional tax liability percentage will remain the same throughout the contract for a maximum period of 60 months from the first registration date.
Can a current contract be extended?
If your lease driver is currently driving a car with a low additional tax liability, then in many cases we can extend the current contract so that they can benefit from the lower rate for a longer period of time. This will mainly depend on the car’s mileage.
What about the delivery times?
If your current contract is about to expire and you choose to order an electric car, then in view of the increase in additional tax liability, you will probably prefer to receive it as quickly as possible. We’ve therefore made a list for you of the models with a short delivery time, and that if ordered early, will most likely be delivered in 2019:
● Tesla models 3, S and X
● Nissan Leaf 40kw and 62kw
● Hyundai Ioniq
● BMW I3
● Smart EQ ForFour
● Jaguar Ipace
● VW e-Golf
We are unable to absolutely guarantee the delivery times because we’re dependent on the manufacturers. For most other models, you can expect delivery in 2020.
Are the measures announced in the Climate Agreement final?
No. The Climate Agreement is still to be dealt with in terms of concrete legislative proposals by the Dutch House of Representatives and Senate, and this will probably take place this autumn. In addition, there will be an annual calibration aimed at monitoring the balance between stimulation and over-stimulation. While the aim is to get enough sustainable drivers on the road, this should also not completely drain the public treasury. For example, the figures can be adjusted annually, either upwards or downwards. The measures are therefore not yet final.
And the key question: driving an electric vehicle – yes or no?
By driving an electric vehicle, you naturally contribute to reducing air pollution, which is always a good choice. If increasing your fleet’s sustainability is a priority for you, then we recommend that you get started soon so that you can still enjoy the tax benefits.
We’d be happy to discuss options with you for making your fleet greener. Please contact your account manager for more information.