Company car benefit – calculating the car – here we go through the calculation, värdering och beskattning av bilförmåner.
Car benefit Calculation 2012 (2013)
The value of a company car for the income year 2012 (taxation year 2013) shall be calculated as below:
Car benefit Calculation 2012 |
|
| 13 948 kr (0,317 x base amount 44 000 kr) | |
| + | nybilspriset x 75% of government bond yield ( 1,65 %) |
| + | 9% of the new car up empty 7,5 base amount |
| + | 20% of that part of the new car that exceeds 7,5 base amount |
| = | Car benefit to declare tax year 2013 |
| Lowest nybilspris for six cars 176 000 kr for income year 2012. |
Anyone who has a car can obtain tax bilersättning (mileage).
The thing to keep records of company cars – accounts of a company car!
– record company car sole proprietorship
– record company car company
– record company car company
Links:
Nybilspriser cars and light trucks
Calculation of automobile 2011 (2012)
The value of a company car for the income year 2011 (taxation year 2012) measured as follows::
| Car benefit Calculation 2011 | |
| 13 567 kr (0,317 x base amount 42 800 kr) | |
| + | nybilspriset x 75% of government bond yield ( 2,84 %) |
| + | 9% of the new car up empty 7,5 base amount |
| + | 20% of that part of the new car that exceeds 7,5 base amount |
| = | Car benefit to declare tax year 2012 |
| Lowest nybilspris for six cars 171 200 kr for income year 2011. |
Calculation of automobile 2010 (2011)
The value of a company car for the income year 2010 (taxation year 2011) measured as follows::
| Car benefit Calculation 2010 | |
| 13 440 kr (0,317 x base amount 42 400 kr) | |
| + | nybilspriset x 75% of government bond yield ( 3,20 %) |
| + | 9% of the new car up empty 7,5 base amount |
| + | 20% of that part of the new car that exceeds 7,5 base amount |
| = | Car benefit to declare tax year 2011 |
| Lowest nybilspris for six cars 169 600 kr for income year 2010. |