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by Giovanni Natale - Labour Consultant Leoni Grant Thornton & Partners

The European Green Deal, i.e. the strategic initiative launched by the EU in 2019 with the primary objective of achieving climate neutrality by 2050 through the adoption of a series of social, environmental, economic and [...]

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by Moira Tacconi - Labour Consultant Leoni Grant Thornton & Partners

A company car is the ultimate fringe benefit and remains one of the most appreciated assets used by companies within remuneration policies, thanks in part to its popularity among employees and [...]

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by Stefano Lunghi - Labour Consultant Leoni Grant Thornton & Partners

When dealing with the broad topic of company cars assigned to employees for business and personal use, there are a series of ancillary though not secondary aspects relevant to their management which often require an [...]

Regulation and Benefits: the latest on company cars

Regulation and Benefits: the latest on company cars

The recent regulations on company cars used for both business and personal purposes are part of the European Green Deal and the ecological transition framework.
Since 2020, the calculation of fringe benefits has penalized the most polluting vehicles, and starting in 2025, taxation will depend on the type of powertrain: 10% for electric cars, 20% for plug-in hybrids, and 50% for internal combustion engines.
Tax aspects related to electric charging and optional features are also clarified, as these do not reduce the taxable value of the benefit.
The goal is to encourage more sustainable corporate fleets while controlling costs and environmental impact.

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