In a most recent decision, the Supreme Tax Court held that the actual costs for business mileage with a leased car in case of an up-front lease payment must be allocated to the individual assessment periods during the term of the lease agreement.
The Supreme Tax Court has held that permission to use a company car privately is, of itself, a taxable benefit, even if there is no actual private use. The benefit can only be valued at zero on the basis of a proper mileage log. On the other hand, there is no presumption of private use where this is prohibited, even if an infringement of the prohibition would be without labour law or other consequences for the employee. The court also held that golf club membership fees are a private benefit, even if the membership was taken out for business reasons.
