Company cars for private use and for journeys between home and work which private usage share is flat after the 1% rule to determine if the employee performs no logbook. An additional benefit as a wage must be measured for journeys between home and work. Now, the financial management also allows that the journeys between home and work are taxed according to the actual number of trips. So, for example, a worker who in April 2011 only at 6 days his Caboose (gross price 25.000 EUR) for rides to work (distance 20 km) uses a money values reduced to EUR 90 to tax advantage as to application of the monthly fee. Is a company car provided an employee for private use and for journeys between home and work, this one money values representing advantage that must be recognised as lohnsteuer – and requiring social security wages. The private usage share is flat for the 1% rule to determine if the employee no Will ride Guide.
An additional benefit as a wage must be measured for journeys between home and work. So far a monthly allowance amounting to 0.03% of the gross fare per kilometre distance is to use, regardless of how many days in the month the vehicle actually used for Fahten to work. Now, the financial management also allows that the journeys between home and work are taxed according to the actual number of trips. It used 0.002% of the gross list price per distance kilometer per day. Daily reckoning is cheaper, if the service vehicle is used regularly in less than 15 days a month for trips between home and work.
It is beneficial for workers, who drive their cars to work daily, E.g. during frequent business trips, alternating use of car and public means of transport or partial employment in the Home Office. Thus, for example, has a Workers, in April 2011 only at 6 days his Caboose (gross price 25.000 EUR) for rides to work (distance 20 km) uses a money values reduced to EUR 90 to tax advantage as to application of the monthly fee.