The finance ministry has decreed that an employee may value the benefit in kind of a driver for his company car at either the actual salary costs of the driver or at 50% of the benefit value of the car.
The Supreme Tax Court has held that the taxable benefit from the provision of a chauffeur-driven company car to enable an employee to get to work includes the value of the chauffeur’s services.
The Supreme Tax Court has reaffirmed its position that the taxable benefit from using a company car to go to work depends on the actual use of the car. By contrast it now has doubts on the provision of a chauffeur as a benefit.
