Each option has its own tax rules and points of attention. We’ve listed them for you.
Note: tax rules may change and depend on your personal situation. For the most up‑to‑date and comprehensive information, we recommend consulting the website of the Dutch Tax and Customs Administration and/or contacting your accountant or tax adviser.
"}},{"componentType":"sectionTitle","title":"1. Buying a car through your business"},{"componentType":"paragraph","richBody":{"value":"You purchase a car and decide to register it as a business asset. This means the car is placed on your company’s balance sheet, and you may deduct business expenses such as depreciation, maintenance, insurance, road tax and fuel costs.
"}},{"componentType":"comparisonCards","comparisonCardList":[{"title":"Benefits","usps":[{"body":"Deductible expenses: Road tax, maintenance, insurance, fuel and depreciation are considered business expenses.","iconType":"check-mark"},{"body":"VAT reclaim: You can reclaim VAT on the purchase and maintenance of the car (only for entrepreneurs subject to VAT).","iconType":"check-mark"}]},{"title":"Watch out:","usps":[{"body":"For private use you pay income tax (a percentage of the list price) and VAT (only for entrepreneurs subject to VAT).","iconType":"cross"},{"body":"A mileage log is required if you want to avoid the benefit‑in‑kind charge.","iconType":"cross"},{"body":"When selling the car, VAT and income tax may apply.","iconType":"cross"}]}],"title":"Benefits,Watch out:"},{"componentType":"paragraph","richBody":{"value":"In general, this is a good option in the following situations:
You drive your own car, but also use it for business journeys. You remain the private owner of the car, but you claim business mileage from your company.
"}},{"componentType":"comparisonCards","comparisonCardList":[{"title":"Benefits","usps":[{"body":"Full freedom: You decide yourself on the use, sale and maintenance of the car.","iconType":"check-mark"},{"body":"No benefit‑in‑kind charge: No additional tax for private use.","iconType":"check-mark"},{"body":"No large investment required.","iconType":"check-mark"}]},{"title":"Watch out:","usps":[{"body":"Road tax, depreciation, insurance, maintenance and fuel costs are not deductible.","iconType":"cross"},{"body":"You cannot reclaim the VAT paid on car‑related expenses.","iconType":"cross"},{"body":"Business mileage allowance: €0.23 per business kilometre (2026).","iconType":"cross"}]}],"title":"Benefits,Watch out:"},{"componentType":"paragraph","richBody":{"value":"This may be an option for self‑employed professionals or entrepreneurs who only make occasional business trips and already own a private car, or who choose a second‑hand car with a high original list price but a relatively low current value.
"}},{"componentType":"sectionTitle","title":"3. Leasing a car Through your business"},{"componentType":"paragraph","richBody":{"value":"You lease a car through your business. You pay a fixed monthly amount and have no concerns about maintenance or depreciation. This is a good option for entrepreneurs who do not want to spend – or do not have – the funds to buy a car. When leasing a car, the same advantages and disadvantages apply as when purchasing a company car.
"}},{"componentType":"comparisonCards","comparisonCardList":[{"title":"Benefits","usps":[{"body":"No large upfront investment required.","iconType":"check-mark"},{"body":"Everything arranged in a single monthly payment.","iconType":"check-mark"},{"body":"Often includes maintenance and roadside assistance.","iconType":"check-mark"}]},{"title":"Watch out:","usps":[{"body":"Leasing is often more expensive in the long term than buying, because you pay a monthly fee to the leasing company that covers all costs. These fixed expenses can, over several years, end up being higher than the total costs of buying and maintaining a car.","iconType":"cross"},{"body":"You’re tied to a contract.","iconType":"cross"}]}],"title":"Benefits,Watch out:"},{"componentType":"sectionTitle","title":"Insurance: choose what fits your driving"},{"componentType":"paragraph","richBody":{"value":"It is important to insure your car as well. Whichever option you choose – buying, using a private car for business or leasing – you must make sure your car is properly insured. The way this works differs per situation:
Through ING you can easily insure your business car or van, ensuring you have the right cover in place.
"}},{"componentType":"sectionTitle","title":"Insurance or leasing"},{"componentType":"paragraph","richBody":{"value":"Do you have a company car or van? Then you’ll want to be properly insured. With ING, you can arrange this quickly and easily. And if you’re considering a new vehicle, take a look at our leasing options as well. That way, you drive with confidence and peace of mind – and make a smart choice.
"}},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"The company van insurance of ING","intro":"For your company vehicle and commercial licence plate.","image":{"transformBaseUrl":"https://assets.ing.com/transform/6f47ef63-8c5a-4158-92df-bde6673078ea/BB-Insurance-only-Woman-steps-out-van-switch","type":"image","width":1700,"original":"https://assets.ing.com/m/7e037453e0b29956/original/BB-Insurance-only-Woman-steps-out-van-switch.jpg","extension":"jpg"},"link":{"url":"/en/business/insurance/ing-company-van-insurance"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"The company car insurance of ING","intro":"Choose the cover that best suits your business car.","image":{"transformBaseUrl":"https://assets.ing.com/transform/6581ff6b-f0fb-4d6b-8a6d-7faf5f805d1f/BB-Insurance-only-portrait-of-young-man-using-mobile-phone-while-sitting-in-car","type":"image","width":1700,"original":"https://assets.ing.com/m/530d3040f14a6d8/original/BB-Insurance-only-portrait-of-young-man-using-mobile-phone-while-sitting-in-car.JPG","extension":"jpg"},"link":{"url":"/en/business/insurance/ing-company-car-insurance"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Lease a vehicle","intro":"For a car, company vehicle, or van—even second-hand.","image":{"transformBaseUrl":"https://assets.ing.com/transform/c186d069-3638-4674-90fe-dd77c4a7a31c/ING-Zakelijke-Bestelbusverzekering","type":"image","width":1295,"original":"https://assets.ing.com/m/6b53e48a39e39569/original/ING-Zakelijke-Bestelbusverzekering.png","extension":"png"},"link":{"url":"/en/business/loans-and-finance/lease-and-asset-finance/vehicles"}}]},{"componentType":"sectionTitle","title":"Frequently asked questions about business driving"},{"componentType":"accordion","accordionList":[{"title":"What’s the most cost-effective option?","richBody":{"value":"That depends on your situation. Is it a new or a second‑hand car? How many business and private kilometres do you expect to drive? Do you expect to drive fewer than 500 kilometres per year privately in relation to the benefit‑in‑kind rules? What is the car’s list price?
"}},{"title":"How about VAT?","richBody":{"value":"When buying or leasing a car through your business, you may reclaim VAT (only applicable for entrepreneurs subject to VAT). When using your private car for business purposes, this is not allowed.
"}},{"title":"Can I insure my van via ING?","richBody":{"value":"Absolutely! Whether you buy, lease, or drive privately—ING makes it easy to insure your business vehicle properly. Vehicles with a commercial licence plate are also included.
"}},{"title":"Do I have to pay addition (bijtelling)?","richBody":{"value":"Yes, if you use a company (lease) car privately as well and drive more than 500 kilometres per year. Want to know more about the benefit‑in‑kind rules? You can read more about it here.
"},"textLinks":[{"url":"/en/business/insurance/company-vehicle/car-on-company-name-and-addition-bijtelling","text":"Everything about addition/bijtelling"}]}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"Also interesting for you"},"textLinks":[{"url":"/en/business/insurance/company-vehicle","text":"Everything for your company vehicle"},{"url":"/en/business/insurance/insurance-self-employed","text":"What insurances do I need a self-employed?"},{"url":"/en/business/insurance","text":"All business insurances"},{"url":"/en/business/self-employed","text":"More tips for the self-employed"}]}]}}}