For business-used cars, there are depreciation rules determined by the Tax Authorities. A distinction is made between passenger cars and commercial vehicles. Generally, for passenger cars, you may depreciate 20% of the catalog value (including VAT and BPM) per year over a period of 5 years. For commercial vehicles, a depreciation rate of 20% per year applies over a period of 4 years.

It is important to mention that the depreciation rules cover only part of the fiscal aspects of a business-used car. There are also other fiscal aspects, such as additional tax liability, fuel costs, maintenance costs, and potential investment deductions, which can affect the overall fiscal treatment of the car.

It is advisable to contact a tax advisor or the Tax Authorities for specific information and advice regarding the fiscal depreciation of a business-used car in your particular situation. They can provide you with detailed and up-to-date information that is relevant for your company and the specific car in question.