The final tax for the private use of continuously alternating vans will be increased to €438 in 2025, according to the 2025 Tax Plan. This fixed amount will be indexed for the first time since its introduction in 2006. Starting in 2026, the final tax will also be adjusted annually to avoid future, shock increases.

The Cabinet has proposed this indexation to adjust the taxation of possible private use of company cars in line with inflation since 2006. The final levy, a practically fixed amount, is intended for vans used alternately by multiple employees where it is difficult to determine individual use.

There has been discussion about the usefulness of this increase, with questions about whether abolishing the final tax would not reduce the administrative burden. However, the government indicates that this would actually increase the administrative burden for employers and employees. Without the final levy, employees would have to prove private use, for example with mileage records, and employers would have to keep track of which employee had a van and when.

The possibility of leaving the private use of these vans completely untaxed is rejected by the government in order to avoid creating a private benefit that remains untaxed.

With the proposed adjustments, the government aims to ensure balanced and up-to-date taxation of private use of company cars, without unnecessarily increasing the administrative burden.