Can I take another company car with me on holiday?
It is not uncommon for employees to express the wish to have access to a larger company car to be comfortable with family and luggage towards the holiday destination to travel. Or an employee's company electric car may be less suitable for, for example, going on holiday or for other longer journeys. How do you deal with this?
Addition holiday car -/- addition regular car.
The benefit of the company car during the holiday is wages, so an addition for the period that you make the holiday car available is mandatory. The amount of this addition during this period is based on the catalog value and the CO2 emissions.
The addition of the regular company car may not be added during the period that the company holiday car is made available, provided the following requirements are met:
- A Temporary Replacement Vehicle Statement must be drawn up between the employer and employee, stating: the catalog value and CO2 emissions of the holiday car and the period in which it will be made available. With this information, the amount of the mandatory addition can be determined. The storage location of the regular company car must also be recorded in writing.
- In addition, the car papers and key of the business car must be handed in to the employer during the holiday period.
What about a company car with no private use?
When the employee has a declaration of no private use for the regular company car and with the use of the company holiday car goes beyond the 500 km border. Then the addition of the company holiday car must be applied over the entire year!
If the employee drives less than 500 km with the company holiday car, the addition is not included. Conditions are that he can submit a conclusive kilometer registration, has a 'statement of temporary replacement vehicle' and for the regular company car has a statement of 'no private use of a company car'.