Important update: SG&A calculation for commercial vehicles changed

The electrification of the Belgian corporate fleet is gaining ground.
This results in lower average CO2 emissions, which in itself is a positive development.
However, this also had an unexpected downside: an increase in the SG&A (Advantage of All Nature) for combustion engine cars.

The Federal Government has taken measures to limit this increase.
The method of calculating the SG&A has been modified, with a view to ensuring a more equitable distribution and further encouraging electrification.

The key elements of the new calculation method:

Use of the more stringent WLTP values: these values give a more realistic picture of cars’ fuel consumption and CO2 emissions.
Introduction of new CO2 reference values: this corrects the impact of electric cars on average CO2 levels.

Specifically, this means for you:

Do you drive an electric car? Then nothing will change for you!
The VAA for electric cars remains unchanged.
Are you leasing a car from BattMobility? Then you may even pay NO SG&A.
Do you drive a car with an internal combustion engine? Then you can expect an increase in the SG&A amount.
You can check the exact calculation on the Government website. Or just switch to Batt ;-)!

The impact on your lease:

Are you leasing a car from BattMobility? If so, nothing will change.
In doubt?
Then check with your accountant.
Not a customer yet and want to switch to a lease with Batt? Then discover all the benefits for businesses and the self-employed.

The modification of the VAA calculation is an important step in the transition to more sustainable mobility.
BattMobility follows these developments closely and is ready to help you choose the perfect company car for your needs.

What is Advantage All Nature (VAA)?

A benefit in kind is a benefit that an employer or company grants to an employee or manager (e.g., a company car, property provided, a loan at preferential rates …).

These benefits in kind are considered professional income.
Thus, the employee or manager receiving this benefit will have to pay tax on the amount corresponding to the value of the benefit in kind.

Caution: Benefits in kind should not be confused with social benefits (e.g. collective benefits of low value, individual benefits not in the nature of a real salary, small benefits or occasional gifts following events not directly related to the professional activity …).
These social benefits are exempt from tax at the hands of the transferee.
This means that the transferee will not be taxed on them.

The same applies to benefits explicitly exempted by the legislator, such as meal vouchers, sports/culture vouchers and eco-vouchers.
These benefits are also not taxed on the recipient insofar as they meet a number of conditions.