4.4.1ÌýÌýÌýÌý Company car
The provision of an employer provided car which is available for private use is a taxable benefit assessed on value of the company car (firmabil).
Driving a company car between home and work is private driving. However, if an employee drives between the employer's address and the usual residence up to 25 times a year, the driving does not trigger taxation if:
- Ìý
•ÌýÌýÌýÌý the car is to be used exclusively for business the following day
- Ìý
•ÌýÌýÌýÌý the employee is otherwise barred from using the car privately, and
- Ìý
•ÌýÌýÌýÌý driving accounts are kept
If these conditions are met then no taxable benefit will arise when an employee drives home in the evening after having used the car exclusively for business, and the following day drives directly
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Web page updated on 17 Mar 2025 15:29