Managing your company's vehicles
Two annual taxes where there used to be one, an employee's own car taxable beyond 15 000 reimbursed kilometres, depreciation capped by emissions, and a benefit in kind whose scale depends on the date the vehicle was made available. Three modules on a 38 000 € saloon and 22 000 reimbursed kilometres. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules24 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell apart the two taxes that replaced the company vehicle tax.
- Identify the vehicles concerned, including employees' cars reimbursed by the kilometre.
- Apply the distance coefficient and the 15 000 € reduction.
- Know on which form and by what date to report them.
- Apply the four depreciation ceilings for passenger vehicles.
- Know which VAT is deductible on a vehicle and on its fuel.
- Locate the kilometre scale and its uplift for electric vehicles.
- Set out the comparison between a company car and kilometre allowances.
- Tell apart the rules applying by the date the vehicle was made available.
- Apply the flat valuation rates on purchase and on lease.
- Remember the allowance specific to electric vehicles and its ceiling.
- Measure the effect of the employer paying for private fuel.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountTwo taxes where there used to be oneWhat you will be able to do
- Tell apart the two taxes that replaced the company vehicle tax.
- Identify the vehicles concerned, including employees' cars reimbursed by the kilometre.
- Apply the distance coefficient and the 15 000 € reduction.
- Know on which form and by what date to report them.
- Module 28 minIncluded in the full courseBuy, lease, or reimburse kilometresWhat you will be able to do
- Apply the four depreciation ceilings for passenger vehicles.
- Know which VAT is deductible on a vehicle and on its fuel.
- Locate the kilometre scale and its uplift for electric vehicles.
- Set out the comparison between a company car and kilometre allowances.
- Module 38 minIncluded in the full courseA lent vehicle counts as payWhat you will be able to do
- Tell apart the rules applying by the date the vehicle was made available.
- Apply the flat valuation rates on purchase and on lease.
- Remember the allowance specific to electric vehicles and its ceiling.
- Measure the effect of the employer paying for private fuel.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.