Yesterday was the day. Traditionally, on the third Tuesday of September, the King delivered the speech from the throne and the Budget Document and the Tax Plan for the coming year were presented.
What can we expect in 2022 when it comes to (car) mobility? Below we list the latest news for you. But be aware, these plans are not final yet: the House of Representatives and the Senate still have to decide on this, so the final outcome may be different.
Additional tax liability of electric cars adjusted
It had already been announced that the additional tax liability for electric cars would change next year. Now this is (on balance) 12% on the first 40,000 euros of the catalogue value and 22% on the excess. By 2022, this would be 16% on the first 40,000 euros. The percentage of 16% (6% discount on the standard additional tax liability) will indeed apply next year, but the amount over which you can apply this low percentage, the cap, will decrease considerably: 35,000 euros in 2022 and only 30,000 euros in 2023. The aim is to stimulate the sale of smaller electric cars. This is because of the popularity of these cars on the pre-owned market.
For completeness, the discount table for the additional tax liability is given below. The Cabinet proposes the following:
| EV |
2022 |
2023 |
2024 |
2025 |
2026 |
| Discount |
6% |
6% |
6% |
5% |
0% |
| Additional tax liability |
16% |
16% |
16% |
17% |
22% |
| Ceiling |
€35,000 |
€30,000 |
€30,000 |
€30,000 |
N/A |
| Maximum discount |
€2,100 |
€1,800 |
€1,800 |
€1,500 |
N/A |
Extra budget for SEPP and SEBA schemes
The good news on Budget Day is that the budgets for the SEPP (a subsidy for private individuals who buy an electric car) and the SEBA (a subsidy for companies that buy an electric delivery vehicle) are increasing. That's a good thing; because although the SEBA scheme is not yet over budget, the SEPP budget for new cars in this year was completely used up within a few days.
VRT changes
Also in the field of VRT (our registration tax) a lot will change as of 1 January. Not only are there new tables (and therefore new tax rates!), the time when you have to pay VRT is also changing. For example, next year the value of the car will be based on the date of registration of the car with the RDW (Netherlands Vehicle Authority) and not on the later date of registration of ownership.
Homeworking allowance from 1 January
We conclude with the homeworking allowance. The tax-free travel allowance for commuting will continue to exist. But the tax-free allowance may only be paid for days on which people actually travel to the office. In addition, as of 1 January 2022, the Cabinet will introduce a tax-free homeworking allowance of a maximum of €2 per day. The employee and employer can make fixed agreements about the number of days per week on which the employee works from home. However, no attention has been paid to tax facilitation of multimodal mobility solutions.
If the Senate and House of Representatives decide differently than has been proposed, we will of course inform you!