- From January 2026, a flat-rate input VAT deduction of 50% will apply to company passenger cars used for both business and private purposes.
- This 50% deduction also covers related goods and services.
- Full VAT deduction will only be allowed if the vehicle is used exclusively for business purposes.
Source: taxand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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