Belgium's official fiscal depreciation schedule (VAA)
Belgium's official fiscal depreciation schedule is the FOD Financiën VAA / ATN age coefficient — the statutory percentage of a company car's catalog value (100% in year one, down to 70% from year six) used to tax the benefit-in-kind on private use. It is a fiscal fiction, not a resale value: EVCostIQ's own 5-year totals use a separate, clearly labelled market depreciation estimate instead.
The official VAA age coefficient
In Belgium the taxable benefit-in-kind for a company car — the "voordeel alle aard" (VAA) / "avantage de toute nature" (ATN) — is computed from the car's catalog value reduced by a fixed statutory age coefficient. The FOD Financiën / SPF Finances publishes the coefficient below; a started month counts as a full month.
| Age of the vehicle | Percentage of the catalog value |
|---|---|
| 0 to 12 months | 100% |
| 13 to 24 months | 94% |
| 25 to 36 months | 88% |
| 37 to 48 months | 82% |
| 49 to 60 months | 76% |
| 61 months and older | 70% |
Source: FOD Financiën / SPF Finances — voordeel alle aard — bedrijfswagens. Verified .
A fiscal fiction, not a resale value
This coefficient exists only to tax the private use of a company car — it is a fiscal fiction, not what the car would fetch on the used market. Real resale value depends on model, mileage and condition, and can differ sharply from the coefficient.
How EVCostIQ uses it: we don't. Our 5-year totals apply a separate, clearly labelled market depreciation estimate — never this coefficient. This page exists because it is Belgium's official fiscal depreciation reference.