Nl Company Car

Dutch company car benefit (bijtelling privegebruik auto) in payroll for tax year 2026. Covers when an employer adds private use of a car or van to wage (Wet LB 1964 art. 13bis): the 22% addition on the catalogue value including VAT and BPM, 25% for cars first admitted before 2017, the 2026 zero-emission discount (18% up to EUR 30,000, 22% above), the 60-month rule that fixes the rate in force at first admission, 35% of market value for cars older than 16 years, vans, the 500 km private-use proof (rittenregistratie, Verklaring geen privegebruik), the employee's own contribution (eigen bijdrage), Zvw and employee-insurance effects, and why the werkkostenregeling cannot absorb it. Trigger on: bijtelling, auto van de zaak, company car Netherlands, lease car tax, eigen bijdrage auto, rittenregistratie, bestelauto. Out of scope: general payroll (nl-payroll-tax, netherlands-payroll), entrepreneurs' own cars in box 1 profit (nl-zzp-deductions), VAT on private use (nl-vat-return).

mkdir -p ~/.claude/skills/nl-company-car
curl -L https://claudskills.com/skills/nl-company-car/SKILL.md \
  -o ~/.claude/skills/nl-company-car/SKILL.md

@misc{nl-company-car-2026,
  author    = {openaccountants},
  title     = {Nl Company Car [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/nl-company-car/}
}