Selecting a Model-3 as a company car will be a no-brainer in The Netherlands.
Being offered a company car (that can also be used for private use) as a part of your job offer does not exactly mean you have a free car or even a great deal in The Netherlands, as you will have to pay significant tax from your (after tax) NETT income.
Already relatively many company car & lease car drivers have a Model-S, however base costs and monthly lease price limits what employees are offered an 80k - 100k company car. Model-3 will not only open the floodgates, but be a very big pain for VW, Audi, BMW etc. Specially in the Netherlands with the tax advantages as planned for 2018 it will become very hard for them to sell in the company car segment.
Putting the tax numbers together makes it clear that we will probably see a very significant number of reservations by both companies and fleet lease companies in the Netherlands. They will not want to be late to grab the market by offering Model-3 early.
2018
Typical scenarios for tax comparison based on a company car of Euro 40.000 Ex VAT. (48.400,-- incl VAT).
This is the tax the employee will have to pay for using his company car in private.
Option 1) Gas / Diesel car, taxed at 22% (as of 2017, currently 25%)
This will add Euro 10.648,-- to your taxable income.
Typically this results in Euro 5.244,-- nett tax per year
(Euro 437 per month nett).
Option 2) Best PEV (1 - 50 g/km CO2) taxed at - 19% in 2018 (as of 2019 this is 22%)
This will add Euro 9.169,-- to your taxable income. (2019 : Euro 10.648,--)
Typically this results in Euro 4.524,-- nett tax per year in 2018
(Euro nett 377 per month).
In 2019 and later, typically this results in Euro 5.244,-- nett tax per year
(Euro 437 per month nett)
Option 3) BEV taxed at 4%
This will add Euro 1.936,-- to your taxable income
Typically this results in Euro 948,-- nett tax per year
(Euro nett 79 per month nett).
Imagine your employer offers you a company car, you can choose from several cars in the same class. The private nett costs for you will be Euro 437 for a 'traditional' car or as an alternative Euro 79,-- per month for a Model-3. Absolutely no-brainer for anybody offered a company car to my opinion. I feel it will not even be worth giving options other than a BEV any consideration. Model-3 with SuperCharging is the perfect fit.
Next to that there are also savings for the employer / lease company (lower road tax, lower maintenance cost, lower gas/energy costs), so the ownership costs / monthly lease price will be lower for your employer as well.
In early 2013, before there was ANY Tesla MS imported in Euro, a Dutch lease company already ordered 150 MS in 2013 to take advantage of the (then) 0% private tax for their customers on a BEV. IIRC they added another 100 MS to that fleet order before the end of 2013.
Market size :
The total number of cars sold to companies / non-private in the Netherlands in 2015 was 314.000 (Private segment was 135.000)
(Source RAI - page 12 - 13:
https://www.raivereniging.nl/ecm/?i...tore/c2bc95ca-5410-45c3-a082-0af4f85d0d03;1.0 )
Another relevant number could be the total lease market. In Dec 2014 there were a total of 579.000 cars leased in use by companies in The Netherlands. (This number does
not include vans and other transport vehicles). Typically Lease cars are replaced after 3 years.
I would not be surprised to see early Model-3 reservations for Fleet Lease companies in the Netherlands for at least 10.000 Model-3. Based on the numbers above I do not dare to estimate what the high-end number could be.