Benefits in kind (AEN)

Company vehicles are subject to the Benefits In Kind tax regime, as these are considered by the Tax Administration as additional remuneration. The calculation is made by distinguishing the mode of ownership (acquisition, LLD), the possible assumption of fuel (or electric charging), and takes into account all costs (rentals, fuel, maintenance).

The declaration of AEN can be made “at a fixed price” or “at real time”. The OPTIMUM “TVS/AEN Taxation” service makes it possible to automatically distinguish private and professional uses and to carry out, for each vehicle, a tax simulation of the 2 regimes. In a large number of cases, declaring AEN in real terms makes it possible to make significant savings for both the company and the employee.
To find out more about tax optimization for NEAs, watch our Webinar dedicated to this theme.