Last chance to fiscally exempt capital gains on company vehicles

What does the current exemption involve?

Capital gains on company vehicles can currently benefit from a temporary tax exemption under certain conditions.

Unlike a spread taxation method, the capital gain is not taxed over several years but fully deferred. As long as the so-called intangibility condition is not violated (such as in the case of company liquidation), the capital gain remains untaxed.

Which company vehicles are eligible?

The scheme specifically applies to capital gains on the following company vehicles:

• Vehicles for goods transport, such as tractors, trucks, trailers, and semi-trailers with a maximum authorized mass of at least 4 tons.

• Vehicles for paid passenger transport, such as buses and coaches.

What conditions apply?

For a voluntarily realized capital gain (e.g., via sale), the vehicle must have been held as fixed assets in the company for at least three years.

If the company wants to apply the exemption scheme, it must reinvest the sale value or received compensation into another company vehicle that meets certain ecological standards.

Reinvestment deadlines:

• Voluntary capital gain: within 2 years from the first day of the calendar year of sale.

• Forced capital gain (e.g., damage claim): within 1 year after the end of the financial year in which the compensation was received.

Important: to justify the choice for this scheme in the corporate tax return, you must attach form 276 N.

What changes as of 1 September 2025?

The proposed change means that the exemption scheme for capital gains on company vehicles will be eliminated for gains realised from 1 September 2025.

After this date, you may still be able to spread the taxation of the capital gain in your company (according to the depreciation of the reinvested asset), but no longer under this temporary exemption.

What does this mean for your company?

Are you considering to sell a company vehicle in the near future? Then it may be fiscally beneficial to do so before 31 August 2025, so you can still take full advantage of the current exemption scheme.