For business-used cars, there are depreciation rules determined by the Tax Authorities. A distinction is made between passenger cars and commercial vehicles. For passenger cars, the general rule is that you can depreciate 20% of the list price (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 a 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 any investment deductions, which may affect the total fiscal treatment of the vehicle.

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 specific situation. They can provide you with detailed and up-to-date information relevant to your business and the vehicle in question.