{"id":11345,"date":"2019-09-28T05:55:31","date_gmt":"2019-09-28T03:55:31","guid":{"rendered":"https:\/\/tunal-stb.de\/do-costs-for-a-garage-reduce-the-taxable-value-of-use-in-the-case-of-a-car-transfer\/"},"modified":"2023-07-21T09:36:30","modified_gmt":"2023-07-21T07:36:30","slug":"do-costs-for-a-garage-reduce-the-taxable-value-of-use-in-the-case-of-a-car-transfer","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/do-costs-for-a-garage-reduce-the-taxable-value-of-use-in-the-case-of-a-car-transfer\/","title":{"rendered":"Do costs for a garage reduce the taxable value of use in the case of a car transfer?"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>Do costs for a garage reduce the taxable value of use in the case of a car transfer?<\/h2>\n<p>If an employer also provides his employee with a company car for private use, a non-cash benefit calculated according to the so-called 1% rule is regularly added to the employee&#8217;s wage subject to wage tax and social security contributions. Flat-rate or individual usage fees paid by the employee (e.g. for fuel, insurance or vehicle maintenance) regularly reduce the taxable usage value.<\/p>\n<p>&nbsp;<\/p>\n<p>The <a href=\"http:\/\/www.fg-muenster.nrw.de\/\" target=\"_blank\" rel=\"noopener noreferrer\">M\u00fcnster Fiscal Court<\/a> has now ruled that costs for an employee&#8217;s private garage, in which the vehicle provided is stored, do <strong>not<\/strong> reduce the value in use. In the opinion of the court, only expenses that are connected with the ownership and operation of the company car and are therefore <strong>inevitably<\/strong> incurred are eligible for this.<\/p>\n<p>&nbsp;<\/p>\n<p>However, the court also indicates that a reduction of the pecuniary advantage could be considered for expenses that are necessary for legal or factual reasons, e.g. if they were required to fulfill a clause in the employment contract. This would be the case if the parking of the passenger car had been a mandatory prerequisite for its transfer. However, such an agreement could not be proven in the case in dispute. Therefore, the garage costs could not be taken into account as a reduction when allocating the taxable benefit of use.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Do costs for a garage reduce the taxable value of use in the case of a car transfer? If an employer also provides his employee with a company car for private use, a non-cash benefit calculated according to the so-called 1% rule is regularly added to the employee&#8217;s wage subject to wage tax and social...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1006,535,1190],"tags":[1496,1497,1009],"class_list":["post-11345","post","type-post","status-publish","format-standard","hentry","category-car","category-information-letter","category-private-use","tag-company-car-en-2","tag-garage-en","tag-transfer"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=11345"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11345\/revisions"}],"predecessor-version":[{"id":11386,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/11345\/revisions\/11386"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=11345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=11345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=11345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}