{"id":2177,"date":"2021-02-12T20:14:37","date_gmt":"2021-02-12T19:14:37","guid":{"rendered":"https:\/\/www.ecovis.com\/denmark\/dk\/?p=2177"},"modified":"2021-08-30T09:26:41","modified_gmt":"2021-08-30T07:26:41","slug":"aendring-af-reglerne-for-beskatning-af-fri-bil","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/denmark\/dk\/aendring-af-reglerne-for-beskatning-af-fri-bil\/","title":{"rendered":"\u00c6ndring af reglerne for beskatning af fri bil"},"content":{"rendered":"

Folketinget har den 9. februar 2021 vedtaget et lovforslag, som \u00e6ndrer reglerne for beskatning af fri bil igen. Vedtagelsen af lovforslaget f\u00e5r betydning for beregning af beskatningsgrundlaget for medarbejdere der f\u00e5r stillet fri bil til r\u00e5dighed. \u00c6ndringerne f\u00e5r virkning pr. 1. juli 2021 og frem til 2025.<\/p>\n

I dag opg\u00f8res beskatningsgrundlaget for fri bil som 25 % af bilens v\u00e6rdi op til kr. 300.000 og 20 % af v\u00e6rdien som overstiger kr. 300.000. Til denne v\u00e6rdi till\u00e6gges et milj\u00f8till\u00e6g.<\/p>\n

\u00c6ndring i procentsatser<\/h3>\n

Satsen p\u00e5 25 % neds\u00e6ttes \u00e5rligt med 0,5 %-point frem til 2025 og satsen p\u00e5 20 % for\u00f8ges samtidig \u00e5rligt med 0,5 %-point frem til 2025. <\/p>\n

I 2025 vil der s\u00e5ledes alene v\u00e6re \u00e9n procentsats p\u00e5 22,5 % som skal anvendes ved opg\u00f8relse af beskatningsgrundlaget.<\/p>\n

\u00c6ndring i milj\u00f8till\u00e6g<\/h3>\n

Procentsatsen for beregning af milj\u00f8till\u00e6gget udg\u00f8r i dag 150 % af ejerafgiften. Udg\u00f8r ejerafgiften kr. 1.000 skal der alts\u00e5 till\u00e6gges et milj\u00f8till\u00e6g p\u00e5 kr. 1.500 til beskatningsgrundlaget.<\/p>\n

Denne sats forh\u00f8jes \u00e5r for \u00e5r for alle firmabiler indtil 2025.<\/p>\n

Pr. 1. juli 2021 forh\u00f8jes milj\u00f8till\u00e6gget til 250 %,
\nfor 2022 til 350 %,
\nfor 2023 til 450 %,
\nfor 2024 til 600 % og
\nfor 2025 og fremover vil satsen udg\u00f8re 700 %.<\/p>\n

For en Mercedes C-klasse 300 d, som var en af de mest popul\u00e6re modeller i 2020 inden for erhvervsleasing, udg\u00f8r ejerafgiften f.eks. \u00e5rligt kr. 3.020. Milj\u00f8till\u00e6gget der indg\u00e5r i beskatningsgrundlaget udg\u00f8r frem til 1. juli 2021 kr. 4.530. I 2025 vil milj\u00f8till\u00e6gget udg\u00f8re kr. 21.140. Alts\u00e5 en stigning p\u00e5 kr. 16.610. Herudover kommer der ogs\u00e5 en l\u00f8bende forh\u00f8jelse af selve ejerafgiften.<\/p>\n

Bem\u00e6rk at udligningsafgiften for dieselbiler og privatbenyttelsesafgift ikke skal medregnes som en del af milj\u00f8till\u00e6gget.
\n\u2003<\/p>\n

Beregningseksempel<\/h3>\n

\u00c6ndringerne kan illustreres med nedenst\u00e5ende beregningseksempel. Der tages udgangspunkt i en bil til en v\u00e6rdi p\u00e5 kr. 450.000 og en ejerafgift p\u00e5 kr. 2.500.<\/p>\n\n\n\n\n\n\n\n
<\/td>\nFrem til 1. juli 2021<\/td>\n2023<\/td>\n<\/tr>\n
25 % af v\u00e6rdien op til kr. 300.000<\/td>\nKr. 75.000<\/td>\nKr. 70.500<\/td>\n<\/tr>\n
20 % af v\u00e6rdien over kr. 300.000<\/td>\nKr. 30.000<\/td>\nKr. 32.250<\/td>\n<\/tr>\n
150 % af ejerafgiften<\/td>\nKr. 3.750<\/td>\nKr. 16.875<\/td>\n<\/tr>\n
Beskatningsv\u00e6rdi i alt<\/strong><\/td>\nKr. 108.750<\/strong><\/td>\nKr. 119.625<\/strong><\/td>\n<\/tr>\n
Beskatningsv\u00e6rdi pr. m\u00e5ned<\/strong><\/td>\nKr. 9.062,50<\/strong><\/td>\nKr. 9.968,75<\/strong><\/td>\n<\/tr>\n<\/table>\n

Forskellen i beskatningsv\u00e6rdien pr. \u00e5r udg\u00f8r kr. 10.875, hvilket betyder en ekstra skattebetaling p\u00e5 ca. kr. 6.150 hvis man betaler topskat.<\/p>\n

Oversigt over \u00e6ndringer frem mod 2025<\/h3>\n\n\n\n\n\n
<\/td>\nFrem til 1. juli 2021<\/td>\nEfter 1. juli 2021<\/td>\n2022<\/td>\n2023<\/td>\n2024<\/td>\n2025<\/td>\n<\/tr>\n
Procent af bilens v\u00e6rdi op til kr. 300.000<\/strong><\/td>\n25%<\/td>\n24,5%<\/td>\n24%<\/td>\n23,5%<\/td>\n23%<\/td>\n22,5%<\/td>\n<\/tr>\n
Procent af bilens v\u00e6rdi over kr. 300.000<\/strong><\/td>\n20%<\/td>\n20,5%<\/td>\n21%<\/td>\n21,5%<\/td>\n22%<\/td>\n22,5%<\/td>\n<\/tr>\n
Procent for milj\u00f8till\u00e6g<\/strong><\/td>\n150%<\/td>\n250%<\/td>\n350%<\/td>\n450%<\/td>\n600%<\/td>\n700%<\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Folketinget har den 9. februar 2021 vedtaget et lovforslag, som \u00e6ndrer reglerne for beskatning af fri bil igen. Vedtagelsen af lovforslaget f\u00e5r betydning for beregning af beskatningsgrundlaget for medarbejdere der f\u00e5r stillet fri bil til r\u00e5dighed. \u00c6ndringerne f\u00e5r virkning pr. 1. juli 2021 og frem til 2025. I dag opg\u00f8res beskatningsgrundlaget for fri bil som […]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-2177","post","type-post","status-publish","format-standard","hentry","category-nyheder"],"acf":[],"yoast_head":"\n\u00c6ndring af reglerne for beskatning af fri bil - Ecovis i Danmark<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/denmark\/dk\/aendring-af-reglerne-for-beskatning-af-fri-bil\/\" \/>\n<meta property=\"og:locale\" content=\"da_DK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c6ndring af reglerne for beskatning af fri bil - Ecovis i Danmark\" \/>\n<meta property=\"og:description\" content=\"Folketinget har den 9. februar 2021 vedtaget et lovforslag, som \u00e6ndrer reglerne for beskatning af fri bil igen. 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