For business-used cars, there are specific depreciation rules determined by the Tax Authority. Generally, a depreciation period of 5 years is assumed for passenger cars and 4 years for commercial vehicles.

This means that each year you can depreciate a fixed percentage of the list price (including VAT and BPM) as business expenses. For passenger cars, this is usually 20% per year over 5 years, and for commercial vehicles, this is also 20% per year over 4 years.

It is important to remember that the fiscal depreciation of a car is only one part of the fiscal treatment of the car. Other fiscal aspects, such as additional tax and fuel costs, can also affect the total fiscal treatment of the car.

Consult a tax advisor or the Tax Authority for specific information and advice regarding the fiscal depreciation of a car in your specific situation. They can provide you with detailed and up-to-date information relevant to your business and the respective car.