Whitepapers
September 24, 2026
Tax creates the wave, the used-car market will set the price
How the Dutch pseudo-eindheffing could reshape BEV company-car flows, used-car absorption and residual values.
The Dutch company-car market is entering a new phase of accelerated electrification. From 1 January 2027, the pseudo-eindheffing will impose an annual employer levy equal to 12% of the list price of non-zero-emission company cars made available for private use or commuting. By significantly changing the total cost of ownership, the reform is expected to reinforce the shift towards BEVs in a market where electrification is already well advanced.
This fiscal acceleration creates a later challenge for the used-car market. Vehicles registered over the coming years will mainly return at around the 48-month point, potentially creating a substantial increase in used-BEV supply from 2030 onwards. If domestic demand, export channels and wider European absorption do not grow at the same pace, prices will become the adjustment mechanism. The impact will also vary across powertrains, with BEVs, PHEVs, full hybrids, mild hybrids and ICE vehicles facing different supply, demand and residual-value dynamics.
In this white paper, Indicata examines how the pseudo-eindheffing could reshape Dutch company-car flows, used-car absorption and residual values. It assesses the scale and timing of the emerging BEV wave, the role and limitations of export, and the strategic implications for manufacturers, leasing companies, fleet operators, dealers, remarketing professionals and residual-value teams.