Algorithm description 'Starting statement holders no private use (van) car'

Dutch Tax and Customs Administration

This page contains information about the algorithm 'starting statement holder no private car use'. The purpose of the algorithm is to inform starting statement holders about the correct completion of a trip registration. Inadequacies with regard to the formal requirements of a trip registration can lead to retrospective assessments in the context of the addition to income for private car use.

Last change on 30th of October 2025, at 15:42 (CET) | Publication Standard 1.0

• Publication category: Impactful algorithms
• Impact assessment: Field not filled in.
• Status: In use

General information

Theme

Public finance

Begin date

Field not filled in.

Contact information

[e-mail]

Link to publication website

https://over-ons.belastingdienst.nl/onderwerpen/omgaan-met-gegevens/algoritmeregister/

Link to source registration

https://over-ons.belastingdienst.nl/onderwerpen/omgaan-met-gegevens/algoritmeregister/startende-verklaringhouders-geen-prive-gebruik-bestel-auto/

Responsible use

Goal and impact

• General

The algorithm 'starting statement holder no private use of car' aims to inform starting statement holders about the correct completion of a trip registration. Inadequacies with regard to the formal requirements of a trip registration can lead to additional taxes in the context of the addition to the private use of the car. By contacting the starting statement holder, the situation of unintentionally inaccurate or not maintaining a trip registration can be avoided. The algorithm provides the tax authority employee with an overview of newly started statement holders no private use of car.

• Situation and purpose

The Tax Authority checks withholding agents for correct and complete declaration and payment of payroll taxes. Payroll taxes consist of wage tax, national insurance contributions, employee insurance contributions and the income-related Healthcare Insurance Act contribution. Withholding agents (such as an employer, pension fund or benefits agency) deduct the wage tax and national insurance contributions from their employee's wages and, in some cases, the income-related Healthcare Insurance Act contribution. They remit this to the Tax Office. The employee insurance contributions and usually the income-related Healthcare Insurance Act contribution are not deducted from the employee's salary, but are remitted to the Tax Office by the withholding agent itself.

If more than 500 kilometres are driven privately in a company car, an additional taxable benefit must be paid. For this, the employer adds an amount to the employee's salary. The employer does not have to include the addition to income for private car use if the employer can prove that no more than 500 kilometres per year are driven privately. The employee can take over this burden of proof from the employer if he applies for a "Statement No Private Car Use" for this purpose, and then provides this proof himself with the help of a trip registration form.

Considerations

• Explanation on the Statement No Private Car Use

If the Statement No Private Use of Car is granted, the employee receives a decision. The employee can provide a copy of the decision to the employer. The burden of proof that no more than 500 km was driven for private purposes with the car(s) provided on a calendar year basis then falls on the employee. Any additional taxes will also fall on the employee.

All interested parties requesting a Statement No Private Car Use will receive a detailed explanation in writing when the decision is issued. This covers usefulness and necessities belonging to the Statement No Private Car Use decision. Some of the new statement holders receive a written notice after about 3 months that the Tax and Customs Administration will contact the interested party by telephone. During the telephone contact, the interested party will be asked whether he or she needs an explanation on keeping the trip registration.

In this way, the Tax and Customs Administration wants to prevent inadvertent failure to maintain the trip registration or to do so correctly. A correct kilometre registration refers to the trip registration as described in Article 3.13 of the 2011 Wage Tax Implementation Regulations. If the trip registration is not correctly maintained, this can have consequences for the interested party in the form of additional levies in the event of an investigation.

The algorithm helps employees of the Tax and Customs Administration to select individuals who have received a No Private Car Use Order in the past period. Based on the outcome of the algorithm, the tax authority employees can contact the interested party. The contact is service-related and is not otherwise used as a signal in subsequent audit selections.

• Benefits of using algorithm

The algorithm helps to select so-called 'starting statement holders'. These are natural persons who have received a decision for the Statement No Private Car Use in the past period.

We want to do this carefully. The algorithm can support a Tax Administration employee in this. As a result, the assessment is more careful, efficient and uniform.

Human intervention

Human intervention in the Tax Administration context implies that a competent and knowledgeable employee plays a substantial role in decision-making.

The operation of the algorithm always involves human intervention. The algorithm detects and selects. It is the Tax Administration employee who contacts the (starting) statement holder.

Risk management

The General Administrative Law Act (Awb) requires the government's actions to be transparent and lawful. The Tax Administration observes the general principles of good governance when applying and developing algorithms.

The algorithm uses data collected under various tax laws. As required by the AVG, no more data than necessary is used.

The selection rules are reviewed and, if necessary, adjusted to remain compliant with laws and regulations, if warranted.

Legal basis

1. General State Tax Act:
2. General Administrative Law Act:
3. General Data Protection Regulation:
4. General Data Protection Regulation Implementation Act:
5. Payroll Tax Act 1964:
6. General provisions Citizen Service Number Act:
7. Archives Act 1995:
8. Income Tax Act 2001:
9. Payroll Tax Implementation Regulations 2011:

Links to legal bases

• General State Tax Act:: https://wetten.overheid.nl/BWBR0002320/
• General Administrative Law Act:: https://wetten.overheid.nl/BWBR0005537/
• General Data Protection Regulation:: https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:32016R0679
• General Data Protection Regulation Implementation Act:: https://wetten.overheid.nl/BWBR0040940/
• Payroll Tax Act 1964:: https://wetten.overheid.nl/BWBR0002471/
• General provisions Citizen Service Number Act:: https://wetten.overheid.nl/BWBR0022428/
• Archives Act 1995:: https://wetten.overheid.nl/BWBR0007376/
• Income Tax Act 2001:: https://wetten.overheid.nl/BWBR0011353/
• Payroll tax implementation regulation 2011:: https://wetten.overheid.nl/BWBR0028236/

Elaboration on impact assessments

• Privacy and AVG

The use of data should be assessed against the General Data Protection Regulation (AVG). Reviewing personal data reveals any privacy risks and allows appropriate measures to be taken.

The AVG prescribes that no more data should be used than necessary. This is called data minimisation. The Tax Administration regularly examines whether the data used are still necessary and may therefore be used.

• Use of special personal data

The PGA algorithm does not use special personal data.

• Equality and non-discrimination

The algorithm is assessed in line with applicable non-discrimination principles for direct and indirect discrimination. Processing as little personal data as possible reduces the risk of direct discrimination. Employees involved in developing and managing the algorithms receive training on data protection and bias.

Statement holders who fall within the selection are otherwise treated no differently from those who fall outside the selection. Not in case the interested party is interested in the explanation about the trip registration and has any questions about it, but also not if the interested party does not want to use a telephone explanation.

Operations

Data

1. Identifying data
2. Policy data
3. Payroll tax return details
4. Income tax return details

Links to data sources

• Identifying data: Belastingdienst
• Policy details: UWV
• Payroll tax return details: Belastingdienst
• Income tax return details: Belastingdienst

Technical design

The algorithm consists of selection rules created by content experts based on laws, regulations and expertise.

The algorithm is not self-learning. This means that it does not develop itself during its use.

External provider

The algorithm was developed by Tax Administration staff and is also maintained internally.