If the employer provides the employee with a motor vehicle for private use, the employee receives the following non-cash benefits. This is applied monthly at the rate of 1% of the list price of the motor vehicle. How does the special equipment affect?
The private use of the company car is to be assessed monthly at 1% of the domestic gross list price at the time of initial registration. The gross list price at the time of initial registration also applies to vehicles purchased second-hand or leased. The list price also includes the applicable sales tax. The actual purchase price and the usual dealer discounts are irrelevant.
Expenses in connection with vehicle registration, including the associated ancillary costs, are not taken into account; z. B. Neither transfer costs nor the costs for the preparation of the vehicle registration certificate.
Special equipment provided by the factory is taken into account
Costs for special equipment installed at the factory at the time of initial registration are added to the list price; z. B. Car radio, navigation system, anti-theft system. The amount determined in this way shall be rounded down to the nearest EUR 100.
No allowance for car phone and additional tires
The value of a car phone including hands-free equipment as well as the value of a further set of tires with rims are not taken into account when determining the list price.
Subsequently installed special equipment remains unconsidered
Subsequently purchased or. Optional extras installed do not increase the basis of assessment for determining the imputed income.
Do not forget journeys between home and first place of work
If the employee is also allowed to use the vehicle for trips between home and the first place of work or for trips to the family home as part of double household management, an additional imputed income is to be taken into account. This amounts to 0.03% of the gross list price per month for each kilometer of distance. If the employee uses the company car regularly on less than 15 days per month, an individual assessment of the actual journeys must be carried out at 0.002 % of the gross list price per distance kilometer (daily flat rate).
Example: the employee receives a company car, which he may also use privately. Private use also includes daily travel between home and first place of work; the distance is 20 kilometers. the net acquisition cost of the company car amounts to 30.000 euro (dealer price) plus 650 euro registration costs. The manufacturer’s domestic gross list price is 41.720 euro. The vehicle is additionally equipped with the following accessories:
- Navigation system: 1.248 EUR
- Theft protection: 613 EUR
- Hands-free equipment: 175 EUR
In addition, the vehicle is equipped with seat heating after registration. This will incur costs in the amount of 420 EUR.
Determination of the imputed income:
| list price: | 41.720 EUR |
| navigation system: | 1.248 EUR |
| theft protection: | 613 EUR |
| total: | 43.581 EUR |
The amount is limited to 43.500 EUR to be rounded off. Of which 1 % yields 435 EUR. The amount increases by EUR 261 (= 0.03% of 43%) for journeys between home and the first place of work.500 EUR x 20 kilometers). The imputed income amounts to a total of EUR 696 (= EUR 435 + EUR 261).