Manoeuvre: no sting on company cars ordered in 2024 and allocated in 2025

The restriction on company cars in mixed use by employees is relaxed. With a government amendment to the budget law, coming up on Friday 13 December in the Budget Committee of the House, a safeguard clause is introduced to ensure that the increase in mileage costs provided for by the budget law in force from 1 January 2025 for cars with combustion engines and hybrids will not penalise those waiting for the car to be delivered.

In particular, it is envisaged that the current system for calculating the cost per kilometre for cars granted for use by employees will continue to apply to employees to whom company vehicles are granted from 1 July 2020 to 31 December 2024, as well as to employees to whom vehicles are granted in the first half of 2025 that are ordered by employers before 31 December 2024.

The Anfia (automotive industry) and Aniasa (car rental and sharing mobility) associations have spoken out against the squeeze. "While absolutely agreeing with the adoption of indirect measures to support the market and the spread of electrified vehicles," they emphasise, "the definition of the proposed new regime highlights certain inconsistencies with the government's line on the issue of mobility transition, but above all a significant economic burden on more than 1 million employees that risks curbing even that part of the automotive market that is maintaining a positive performance. And they warn: 'The new legislation risks turning out to be simply a new tax for employees, a category of taxpayers already heavily and extremely penalised'.