Tax & lease

In case your employer gives you a car to your disposal, which you are allowed to use privately as well, you must take into account an income aggregation (an aggregation in relation to private car use). The aggregation for the private use by the employee is since the beginning of 2006 no longer subsequently processed afterwards in the income tax, but beforehand in the payroll! Starting 1 January 2006 the employer is obliged to take into account a monthly deduction in relation to private car use (less net pay).