Everything you want to know about sharing via Klicq.
From benefit shifting to damage, keys and fuel. Is your question not listed? Email us at info@klicq.nl.
About Klicq
What is Klicq?
Klicq is a Dutch B2B platform that lets organisations share their lease and pool cars internally. Lease drivers share their car with colleagues or temporarily swap cars with another lease driver, colleagues without a lease car simply borrow one, and the platform processes the tax consequences, such as benefit shifting, automatically, right through to payroll. Klicq is based in Deventer, the Netherlands.
Can I share my lease car with a colleague?
Yes, but not just like that. The employer decides whether sharing is allowed and under what conditions (the sharing policy). Sharing is only possible with colleagues within the same tax entity (the same Chamber of Commerce number), the insurance conditions must allow multiple drivers, and private use must be correctly recorded per person and processed for tax. Under those conditions, the taxable benefit can also shift to the colleague who drives privately.
Read all the rules for sharing lease carsTaxable benefit and tax
What is benefit shifting?
Benefit shifting means shifting (part of) the lease driver's taxable benefit (bijtelling) to a colleague for tax purposes, at the moment that colleague uses the lease car privately. The lease driver pays the taxable benefit in proportion to their own private use; for the days a colleague uses the car privately, the taxable benefit falls to that colleague.
The condition is that private use is correctly recorded per user and processed for tax. Klicq does this automatically: day-accurate records, correct processing in payroll tax and a complete audit trail.
Is benefit shifting legally permitted?
Yes. Attributing the taxable benefit on the basis of actual private use is in line with existing tax legislation and regulations and has been confirmed in case law, including rulings of the Dutch Supreme Court. Policy is also moving in favour of shared use: a letter to the Dutch House of Representatives (May 2025) explicitly recognises shared use of the company car.
Klicq's tax set-up has been externally reviewed by independent tax specialists. If desired, arrangements can be put down in black and white with the Dutch Tax Administration.
What is the pseudo final levy (pseudo-eindheffing)?
From 1 January 2027, employers pay a pseudo final levy of 12% on the list price of fossil-fuel company passenger cars that may also be used privately, including commuting. Klicq does not solve this levy, but it does automatically provide day-accurate records of who uses which car when: usable input for applying the rules. Applying them and filing the return remain the responsibility of the employer and their adviser.
Read the full article about the pseudo final levyWhat is swapping cars between lease drivers?
Two lease drivers swap cars for an agreed period, for example an estate car for the holiday. The taxable benefit shifts automatically to the car each of them drives during that period. There is no mileage limit and no per-kilometre settlement.
Swapping is only possible between colleagues who both drive a lease car with a taxable benefit. A lease driver therefore does not rent, but swaps; their own car can still be borrowed by colleagues without a lease car.
How does the settlement end up on the payslip?
The platform calculates the correct taxable benefit and personal contribution for each employee and delivers them periodically: through an integration with the payroll package, or as a validated export that the payroll team can process manually. The export works with the most widely used HR and payroll packages. There is a first direct integration with a payroll package; more integrations will follow.
Who can share cars with each other?
Sharing is allowed within the same tax entity, so between colleagues who fall under the same Chamber of Commerce number. That keeps the car's availability properly arranged for tax purposes.
Lending and pool cars: tax risks
Can a lease driver simply lend their car to a colleague?
Not just like that. If a lease driver lends their car out for a weekend, for example, the colleague has that car at their disposal. The lease driver pays the taxable benefit, the colleague does not, even though they drive it privately; the lease driver's taxable benefit does not cover the colleague. The burden of proof lies with the employer, and the Dutch Tax Administration does not assess intentions, only what can be proven.
Via Klicq it is possible. Within your employer's sharing policy, the colleague who borrows is registered, and the taxable benefit for those days ends up with the right person.
Read more about the tax risks of shared carsCan a colleague take the pool car home?
For tax, this is a delicate matter. If the pool car is parked outside the colleague's home in the evening, they have it at their disposal outside working hours and can use it privately. In 2019 the Dutch Supreme Court ruled that a van parked outside an employee's home every day had been made available to them. Commuting counts as business for the taxable benefit, but as private for the VAT correction.
Anyone who allows it must be able to show, per day, who had the car, for how long and for what. In Klicq, the pool car is for business use only and every use is recorded: pick-up, return and the odometer readings.
Does a declaration of no private use also cover the pool car?
No. A declaration of no private use (verklaring geen privégebruik) only covers the car and the employee for which it was issued. If someone with such a declaration for their own car also drives a pool car, the employer must substantiate the use of that pool car itself. And if the employer knows, or could reasonably know, that private driving does take place, the additional assessment is still imposed on the employer.
In Klicq, the pool car is only for business trips by colleagues without a lease car, and every use is recorded.
Practical: damage, keys, fuel
What happens in case of damage?
Every trip is linked to a driver, so it is always clear who drove when. The driver reports damage straight away in the app; handling follows your organisation's existing damage process. The regular driver is not held responsible for damage that occurred during a colleague's trip. Insurance and liability with multiple drivers are checked against the policy conditions in advance.
How does the key handover work?
Today: for shared lease cars the spare key is enough; for pool cars a key safe in a central place works, for example at reception. Later: the digital key based on the CCC standard. You then open the car with your phone, with a key that is automatically valid during the booking.
Read more about the digital keyWhat about fuelling, charging, parking and washing?
Fuel and charging go through the car's fuel or charging card; the regular driver and the employer do not have to worry about it. What the borrower pays for private kilometres depends on the sharing policy: with unlimited driving nothing per kilometre, with free allowance plus excess rate only above the free kilometres, and with price per kilometre an all-in price for every kilometre. Fuel or charging is always included. A business trip never has mileage costs.
Arrangements about parking, washing and leaving the car clean (and charged) are part of the sharing policy. Klicq provides ready-made rules for this.
Can I go on holiday in a borrowed car?
Yes, with a colleague's lease car that is possible, within your employer's sharing policy. You pay the taxable benefit for the days you borrow; depending on the sharing policy, an excess rate above the free kilometres or an all-in price per kilometre is added. This is often cheaper than a hire car and sometimes even cheaper than driving your own car. When booking, you see an indicative price.
If you drive a lease car yourself, you do not borrow: you swap. For the holiday, for example, you temporarily swap with a colleague who drives an estate car.
Can a pool car also be used privately?
No. Within Klicq, pool cars are only available for business trips; private use of pool cars is not possible in the platform. When booking, you confirm the kilometres are for business. The pool car is there for colleagues without a lease car; lease drivers do not use it. Private driving is possible, with a colleague's lease car.
What if a colleague does not return the car in good order?
Clear rules are part of the sharing policy: clean, charged or refuelled and back on time. Anyone who does not stick to them temporarily loses the right to book.
For employers
What does Klicq cost?
A monthly subscription: a fixed amount based on the size of your fleet, from €249 per month for up to 25 cars, and a small contribution per employee for support. Prices exclude VAT. See the prices. The principle is that everyone benefits: employer, employee (lease driver and borrower) and the leasing company.
Is taking part compulsory for lease drivers?
No. Sharing is the employee's own choice, within the policy you set. Incentives make taking part attractive; making it compulsory is usually unnecessary.
Do HR and Finance get extra admin?
No. One automatic record feeds payroll, VAT and reporting. No forms, no manual expense claims, no shadow administration. The Klicq Academy trains your teams during onboarding.
Do existing lease contracts need to be changed?
No, lease contracts stay unchanged. Every shared trip is recorded per car and driver, so excess kilometres are flagged early and can be allocated fairly.
How does our organisation join Klicq?
The platform offers booking, benefit shifting, payroll export, reporting and apps for iOS, Android and the web. Employers and leasing companies join by arrangement: Klicq sets up the platform, connects it to payroll and guides the roll-out. To get acquainted, email info@klicq.nl.
Privacy and security
How does Klicq handle privacy and data protection?
Klicq is built according to privacy by design and in line with ISO 27001 standards. Access runs via SSO (Azure AD, OpenID Connect, Google) and role-based access control per company. An independent penetration test is part of the security programme; the results are shared. The audit trail is kept unalterably for seven years, in line with the statutory retention obligation for tax.
Who sees my trip data?
Data is only processed for the purpose for which it was recorded: tax processing and the reports needed for it. Access is role-based: a colleague only sees what is needed to make a booking, and the employer sees reports at the level needed for the administration.
Is your question not listed?
The Klicq team is happy to answer your question personally, usually within one working day.