A solidarity contribution is due by the employer on the private use of a company car. As from 1 January 2005, the contribution is computed according to the CO2 emissions of the car and is no longer related to the tax Benefit In Kind (BIK).
The contribution is due if there is a private use of the car, irrespective of the number of private kilometres driven, of the fiscal horsepower or of the employee's payment, if any, for the use of the car.