{"id":1225,"date":"2020-02-20T19:26:54","date_gmt":"2020-02-20T18:26:54","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=1225"},"modified":"2020-03-02T16:11:07","modified_gmt":"2020-03-02T15:11:07","slug":"bakertilly-newsletter-avantage-en-nature-voiture-et-nouvelle-norme-wltp-en","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-avantage-en-nature-voiture-et-nouvelle-norme-wltp-en\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Avantage en nature voiture et nouvelle norme WLTP &#8211; EN"},"content":{"rendered":"<div 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image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb1228&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]Since 2017, the company car benefit in kind is calculated based on the motorisation and CO<sub>2<\/sub> emission of the car, currently measured according to the NEDC<sup>1<\/sup> standard.<\/p>\n<p>As from 1<sup>st<\/sup> March 2020, NEDC standard will give way to the new WLTP<sup>2<\/sup> pollution standard, which is intended to allow a more precise and realistic measurement of CO<sub>2<\/sub> emissions.<\/p>\n<p>This new standard may lead to a revaluation of the company car benefit in kind <strong>as of 2021<\/strong>.<\/p>\n<p>The tax administration recently issued a circular<sup>3<\/sup> to clarify the practical implementation of this new standard and its implications on the calculation of the company car benefit in kind. We summarized them in the spreadsheet below:[\/vc_column_text][vc_single_image image=\u00a0\u00bb1229&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_column_text]<span style=\"font-size: 8pt;\">* Based on the certificate of conformity which, in principle, has to mention this new WLTP standard.<\/span>[\/vc_column_text][vc_separator color=\u00a0\u00bbcustom\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1582223663528{margin-bottom: 0px !important;padding-top: 20px !important;padding-bottom: 0px !important;}\u00a0\u00bb accent_color=\u00a0\u00bb#a4a2a2&Prime;][vc_column_text]<span style=\"font-size: 8pt;\"><sup>1<\/sup> New European Driving Cycle.<br \/>\n<sup>2<\/sup> Worldwide Harmonized Light Vehicle Test Procedure.<br \/>\n<sup>3<\/sup> Circular L.I.R. n\u00b0 104\/1bis of 04.02.2020.<\/span>[\/vc_column_text][\/vc_column][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space 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