23. April 2013 Payment of specific car costs does not reduce benefit in kin ... The finance ministry has decreed that lump sum and pro rata payments by the employee reduce the company car benefit in kind whilst the assumption of specific costs does not. Kategorien: Official PronouncementsSchlagwörter: company car, benefit in kind, 1% rule
06. März 2013 Company car benefit – 1% rule confirmed The Supreme Tax Court has held that there is no constitutional objection to valuing the private use of a company car at 1% per month of the manufacturer’s list price when new, given the alternative of assessing the benefit at actual cost. Kategorien: Supreme Tax Court casesSchlagwörter: company car, 1% rule
