This is the catalogue value of the company car in new condition when sold to a private individual, including options and the VAT paid, but without any discounts, reductions and so on.

Example: An employer buys a new car valued at 32,500 EUR and receives a discount of 2,500 EUR . The actual VAT paid is 30,000 EUR x 21% = EUR 6,300. The catalogue value is therefore 38,800 EUR (32,500 EUR + 6,300 EUR ).

For cars purchased, leased or rented starting 1 January 2021, car manufacturers are no longer obliged to state the CO2 emissions based on NEDC. The WLTP therefore plays a major role here.

Contains your certificate of conformity:  

•NEDC value only: this calculates the benefit-in-kind/CO2 solidarity contribution.

•WLTP value only: this is used in the benefit-in-kind/CO2 solidarity contribution.  

•both NEDC and WLTP values: the benefit-in-kind/the CO2 solidarity contribution is calculated based on the lowest CO2 emissions (the most advantageous).  

In other words: correct registration of the WLTP value is crucial.

You will find the values for the CO2 solidarity contribution and the benefit-in-kind via Management benefits - Company Cars benefit.

 
Where can you find the NEDC or WLTP value?

The NEDC value is stated in box 49.1 on the certificate of conformity.
For cars with a registration date from 1 September 2018, you will find the WLTP value in box 49.4 on the certificate of conformity. 

Possible values?

The CO2 value that you need to register in Payroll depends on the fuel used by the company car.

Check the table below to see which value you should use for your company car.