Field help:
Should private journeys with a company car be taxed differently than they are taxed by the employer?
The taxation of company cars applies to employees who are provided with a company car by their employer and are also allowed to use it for private purposes.
The private use of the company car is a non-cash benefit and must be taxed by the employee as part of the monthly payroll.
If your employer has usually calculated the non-cash benefit according to the 1% rule in combination with the 0.03% rule for journeys to work, you can correct this retrospectively in your tax return.
The correction of the gross wage always makes sense if the company car is not used daily for journeys between home and place of work.
Tip: Especially for people who work part-time in a home office, it may be worthwhile to do a precise calculation and, if necessary, correct the gross wage.
