A special tax rule applies to you if you:
- have non-resident taxpayer status
- are employed or have an enterprise in the Netherlands
- have a company car that you also use privately
If you are employed, an amount for private use is designated by your employer as wages. If you have an enterprise, an amount is added to the profits from business activities, the so-called addition. This wage or addition is a percentage of the value of the car. The addition applies to cars and delivery vans.
For further information, please see Company car (only available in Dutch).