For cars used for business purposes, there are specific depreciation rules determined by the Tax Authorities. Generally, a depreciation period of 5 years is assumed for passenger cars and 4 years for delivery vans.

This means that annually, you can write off a fixed percentage of the catalog value (including VAT and BPM) as business expenses. For passenger cars, this is usually 20% per year over 5 years, and for delivery vans, it is also 20% per year over 4 years.

It is important to remember that the fiscal depreciation of a car is just one part of the fiscal treatment of the car. There are also other fiscal aspects, such as additional tax liability and fuel costs, which can affect the overall fiscal treatment of the car.

Consult a tax advisor or the Tax Authorities 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 company and the specific vehicle.