The pseudo-final levy
The pseudo-final levy is coming in 2027, and although this may sound far off now, it's already having an impact on the business car leasing market.
The pseudo-final levy
The pseudo-final levy is a supplementary payroll tax for employers. It amounts to 12% per year on the list price of new gasoline-powered passenger cars. For example, if a car costs €10,000, the employer pays an additional €1,200 annually in this levy.
This tax is in addition to the additional tax employees pay for private use of their company car. Employers are not officially allowed to pass these costs on to employees.
Transitional arrangement until 17 September 2030
A transitional arrangement has been made that applies until 2030, but certain rules also apply here.
All fuel-powered cars issued before 2027 are eligible for this transitional arrangement. This applies as long as the car remains in its current employer. Internal transfers within the same employer are permitted.
When does a pseudo-final levy expire?
- All electric and hydrogen cars
- All cars that are used exclusively for business purposes
- Self-employed persons and sole proprietorships have also been acquitted
Shortleaseland will help you further
At Shortleaseland, we're adapting to current regulations and the times. This allows us to offer maximum flexibility. With Shortleaseland, you can lease for 12 months and then cancel monthly. This is standard practice and guarantees complete freedom.
The benefits of maximum flexibility
- Your borrowing capacity for a mortgage remains intact
- You determine your mobility, not your employer
- Perfectly suited to mobility budgets
If you want to lease for longer than 12 months, your mortgage amount could be €25,000 to €35,000 lower. Therefore, it's often wise to lease for up to 12 months, as this usually doesn't count.
The advantages of leasing at Shortleaseland
Wil je snel de weg op, zonder langdurige verplichtingen of gedoe? Bij Shortleaseland krijg je maximale flexibiliteit, directe beschikbaarheid en een persoonlijke aanpak. Zo beweegt jouw mobiliteit altijd met je mee.
Waarom Kiezen voor shortleaseland?
- Vanaf 1 maand shortlease, altijd maandelijks opzegbaar
- Direct rijden uit 1.000 voertuigen uit eigen voorraad
- Boetevrij opzeggen bij overstap naar een andere werkgever
- Hoe langer je vastlegt, hoe lager je maandbedrag
- Geen BKR-melding of registratie
- Geen hypotheek-aflag, omdat shortlease geen langdurige verplichting is
- Mobiliteit die meebeweegt met jouw situatie
- Pragmatische acceptatie, wij kijken naar mensen – niet naar codes
- Al 15 jaar de shortlease-specialist in Nederland
Frequently Asked Questions
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Does the pseudo-tax apply to all types of cars?
Yes, the scheme applies to all company cars for which additional tax applies:
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petrol, diesel, hybrid, electric
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short-term lease, operational lease and company or pool cars
As long as there is private use, pseudo-levying may apply.
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Is pseudo-levy the same as additional tax?
No.
- Additional tax is tax that the employee pays (via salary) for private use of the car.
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Pseudo-levy is a tax paid by the employer when the employee's own contribution is too low.
These are therefore two different levies with different objectives and different taxpayers.
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When should the pseudo-levy be paid?
The levy is included in the regular payroll tax return. This usually happens at the end of the year or when the car is no longer in use.
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What can I do now as an employer?
It's advisable to opt for electric mobility now, wherever possible. The assumption that an electric car is more expensive is often based on an incomplete picture. When considering not only the monthly lease costs but also the entire financial framework, it turns out that electric vehicles often actually have a lower total cost of ownership. This is thanks to lower maintenance costs, favorable energy rates, and various tax benefits.