As of January 2005, all employers are to pay a contribution for the company cars of their employees. This contribution replaces the protective solidarity contribution of 33% on the taxable advantage of all kinds.

The solidarity contribution is fixed and based on both the type of fuel as well as the CO2 emission of the car.

For a number of cars, no CO2 emission is known by the Department Registration Vehicles (Belgium: DIV). For these cars, the CO2 emission is put on a par with 182 g/km for petrol engines and 165 g/km for diesel engines.

From January 1, 2012, the contribution is calculated as follows:

• for petrol:
CO2 emission known: [(( CO2 emission in g/km x 9 EUR) - 768) : 12] x 1.1641 with a minimum of 24.25 EUR per month
CO2 emission unknown: [(( 182 x 9 EUR) - 768) : 12] x 1.1641 = 84.40 EUR

• for diesel:
CO2 emission known: [(( CO2 emission in g/km x 9 EUR) - 600) : 12] x 1.1641 with a minimum of 24.25 EUR per month
CO2 emission unknown: [(( 165 x 9 EUR) - 600) : 12] x 1.1641 = 85.85 EUR

• for LPG:
[(( CO2 emission in g/km x 9 EUR) - 990) : 12] x 1.1641 with a minimum of 24.25 EUR per month

• for electric cars:
24.25 EUR per month