{"id":8983,"date":"2025-06-30T13:32:30","date_gmt":"2025-06-30T12:32:30","guid":{"rendered":"https:\/\/pkfbofidi.com\/?p=8983"},"modified":"2025-06-30T13:32:30","modified_gmt":"2025-06-30T12:32:30","slug":"green-shift-in-corporate-tax-what-non-profits-need-to-know-about-car-costs-from-2026","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/en\/green-shift-in-corporate-tax-what-non-profits-need-to-know-about-car-costs-from-2026\/","title":{"rendered":"Green shift in corporate tax: What non-profits need to know about car costs from 2026"},"content":{"rendered":"

What exactly is changing?<\/h2>\n

For the first time, car costs for a non-profit can lead to a tax assessment. This is a break from the past, where such costs were always exempt. Specifically, car costs will be taxed at 25%, except when it comes to financing costs (interest). These remain excluded from taxation.<\/p>\n

Important: the new regime only applies to cars purchased, leased, or rented from January 1, 2026.<\/p>\n

Cars with CO\u2082 emissions: immediate impact<\/h3>\n

For vehicles that still emit CO\u2082 (such as petrol, diesel, or hybrid cars), the costs will be fully taxable from 2026. The tax applies to all associated costs: depreciation, leasing, fuel, insurance, maintenance, road tax, etc. Indirect car costs such as mileage allowances and reimbursed taxi rides via an expense report are also included.<\/p>\n

Note: vehicles purchased or leased before January 1, 2026, remain fully exempt from car cost tax after that date.<\/p>\n

Emission-free vehicles: gradual tax build-up<\/h2>\n

For electric and hydrogen vehicles, a gradual tax is introduced. Those who purchase or lease such a zero-emission car from January 1, 2027, will see their taxability increase annually:<\/p>\n