The RSZ/ONSS has recently adopted a new position regarding the CO2 contribution’s applicability vis-à-vis utility vehicles (“utilitaire voertuigen”/”véhicules utilitaires”). This position was published in its administrative instructions 2014/2. A contribution is due, in principle, in case an employee is allowed to use his/her company car for private purposes.
Going forward from this new position, a distinction is made between normal company cars and utility vehicles with respect to the CO2 contribution. A utility vehicle is described as a transit van with a cargo area, without windows in the back, which cannot be used to transport passengers.
For normal (passenger) company cars, the RSZ/ONSS presumes private use by default which means that the employer has to pay the CO2 contribution unless he/she proves that the car is used exclusively for professional purposes. Following its new position, the RSZ/ONSS no longer applies this presumption to utility vehicles, meaning that the burden of proof shifts to the RSZ/ONSS. Moreover, use of the vehicle for commuting purposes is not considered to be private use, even with travel between home and a fixed workplace. The threshold of 40 days/year is no longer relevant in this respect.
The RSZ/ONSS has also confirmed that a limited private use in addition to commuting can be accepted without the CO2 contribution being due. Private use is considered to be limited if it only occurs on an occasional basis, such as an employee exceptionally using the vehicle for moving furniture.
This new position therefore means that employers can now allow their employees to use the company’s utility vehicles for commuting to and from a fixed workplace, as well as for occasional private use, without having to pay the CO2 contribution.
