The CO2-emission is and remains key when taxing cars in Belgium. In a previous newsflash, we’ve already explained which CO2-emission (NEDC, NEDC 2.0 or WLTP) should be used for tax purposes in the coming year(s). Now, also the National Social Security Office (NSSO) has confirmed that, in absence of new legislation, they will keep following the same principles to calculate the special social security contribution (CO2-contribution) that is due by the employer when he provides cars to his employees.
In short, this means that as from 1 January 2021, when calculating the CO2-contribution, the following value must be taken into account:
- the NEDC CO2-value when the vehicle only has an NEDC value;
- the WLTP CO2-value when the vehicle only has a WLTP value;
- the NEDC 2.0 CO2-value or the WLTP CO2-value if the vehicle has both an NEDC 2.0 CO2-value and a WLTP CO2-value (taxpayer has the choice)
The above mentioned rules should be applied until there are new legal provisions introduced.