What is an addition for a lease car?
Addition is the amount that must be used by the car user for the private use of a company car. The lease car is considered as a salary in kind and tax must be paid. The addition percentage applies to every lease driver, unless you can prove that you use the car privately for less than 500 kilometers on an annual basis.
The addition of a car is indicated by a percentage. The amount of the addition depends on the type of car. Environmentally friendly cars with low CO2 emissions have a low addition rate.
You often also hear the term “net addition”. This refers to the actual costs that a lease driver has when a car is also used privately. The net addition depends on the car's value, the addition rate and the income tax bracket. Any personal contribution will be deducted from the addition.
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